DR S1-4

Objectif

Permettre de comprendre les actions de l'entreprise pour gérer les incidences, risques et opportunités importants liés à ses effectifs, ainsi que l'efficacité de ces actions.

Éléments clés à inclure

1. Description des plans d'action et ressources
   • Conformément à ESRS 2 MDR-A
2. Actions sur les incidences importantes
   • Prévention/atténuation des incidences négatives
   • Réparation des incidences réelles
   • Initiatives pour créer des incidences positives
   • Suivi et évaluation de l'efficacité des actions
3. Processus de détermination des actions
   • Méthode pour identifier les mesures nécessaires et appropriées
4. Gestion des risques et opportunités
   • Actions pour atténuer les risques importants
   • Mesures pour saisir les opportunités importantes
   • Évaluation de l'efficacité des actions
5. Prévention des incidences négatives
   • Vigilance sur les pratiques de l'entreprise (ex: achat, utilisation des données)
   • Gestion des tensions entre prévention et autres pressions
6. Allocation des ressources
   • Informations sur les ressources dédiées à la gestion des incidences

Points d'attention

• Inclure des actions prévues, en cours et réalisées
• Expliquer comment l'efficacité des actions est mesurée dans la pratique
• Faire le lien avec les cibles fixées (ESRS 2 MDR-T) si pertinent
• Donner des exemples concrets d'actions et de leurs résultats
• Préciser comment les actions s'intègrent dans la stratégie globale de l'entreprise

ID	ESRS	DR	Paragraph	Related AR	Name	Data Type	Conditional or alternative DP	May [V]	Appendix B - ESRS 2 (SFDR + PILLAR 3 + Benchmark + CL)	Appendix C - ESRS 1 DPs subject to phasing-in provisions applicable to undertaking with less than 750 employees
S1.MDR-A_01-12	S1	S1-4	37		Action plans and resources to manage its material impacts, risks, and opportunities related to its own workforce [see ESRS 2 - MDR-A]	MDR-A				1 year
S1-4_01	S1	S1-4	38 a	AR 42	Description of action taken, planned or underway to prevent or mitigate negative impacts on own workforce	narrative				1 year
S1-4_02	S1	S1-4	38 b		Disclosure on whether and how action has been taken to provide or enable remedy in relation to actual material impact	narrative				1 year
S1-4_03	S1	S1-4	38 c	AR 42	Description of additional initiatives or actions with primary purpose of delivering positive impacts for own workforce	narrative				1 year
S1-4_04	S1	S1-4	38 d	AR 38 - AR 39	Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce is tracked and assessed	narrative				1 year
S1-4_05	S1	S1-4	39	AR 34	Description of process through which it identifies what action is needed and appropriate in response to particular actual or potential negative impact on own workforce	narrative				1 year
S1-4_06	S1	S1-4	40 a	AR 44 - AR 45, AR 47	Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on own workforce and how effectiveness is tracked	narrative				1 year
S1-4_07	S1	S1-4	40 b		Description of what action is planned or underway to pursue material opportunities in relation to own workforce	narrative				1 year
S1-4_08	S1	S1-4	41	AR 37	Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on own workforce	narrative				1 year
S1-4_09	S1	S1-4	43		Disclosure of resources are allocated to the management of material impacts	narrative				1 year
S1-4_10	S1	S1-4	AR 33 a		Disclosure of general and specific approaches to addressing material negative impacts	narrative		V		1 year
S1-4_11	S1	S1-4	AR 33 b		Disclosure of initiatives aimed at contributing to additional material positive impacts	narrative		V		1 year
S1-4_12	S1	S1-4	AR 33 c		Disclosure of how far undertaking has progressed in efforts during reporting period	narrative		V		1 year
S1-4_13	S1	S1-4	AR 33 d		Disclosure of aims for continued improvement	narrative		V		1 year
S1-4_14	S1	S1-4	AR 35		Disclosure of whether and how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting own workforce	narrative		V		1 year
S1-4_15	S1	S1-4	AR 36		Disclosure of how the initiative, and its own involvement, is aiming to address the material impact concerned	narrative		V		1 year
S1-4_16	S1	S1-4	AR 40 a		Disclosure of whether and how workers and workers' representatives play role in decisions regarding design and implementation of programmes or processes whose primary aim is to deliver positive impacts for workers	narrative		V		1 year
S1-4_17	S1	S1-4	AR 40 b		Information about intended or achieved positive outcomes of programmes or processes for own workforce	narrative		V		1 year
S1-4_18	S1	S1-4	AR 41		Initiatives or processes whose primary aim is to deliver positive impacts for own workforce  are designed also to support achievement of one or more of Sustainable Development Goals	semi-narrative		V		1 year
S1-4_19	S1	S1-4	AR 43		Information about measures taken to mitigate negative impacts on workers that arise from transition to greener, climate-neutral economy	narrative	Conditional			1 year
S1-4_20	S1	S1-4	AR 48		Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts	narrative		V		1 year