DR S1-4

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Actions sur les effectifs - Fiche pratique S1-4[modifier | modifier le wikicode]

Objectif[modifier | modifier le wikicode]

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[modifier | modifier le wikicode]

  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[modifier | modifier le wikicode]

  • 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
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