ESRS layer · Social

S2, Workers in the value chain

Working conditions at suppliers and further down the chain, how workers are engaged and how harm is remediated.

• StandardS2
• Publisher textKommissionens delegerade förordning (EU) 2023/2772, Bilaga I
• Reporting dutyDirektiv (EU) 2022/2464
• Read at2026-09-21

Disclosure requirements

• S2-1Policies related to value chain workers

  The policies are disclosed, stating whether they are aligned with internationally recognised standards.

• S2-2Processes for engaging with value chain workers

  How value chain workers are engaged, directly or through representatives, is disclosed.

• S2-3Processes to remediate negative impacts and channels to raise concerns

  The channels open to value chain workers and how cases are followed up are disclosed.

• S2-4Taking action on material impacts and approaches to managing risks

  Actions on material impacts in the chain are disclosed, as is how purchasing practices affect them.

• S2-5Targets related to managing material impacts

  Targets are stated with base year and target year, and how they are followed up with suppliers.

The text here summarises the requirement and does not replace the official wording. Read it at the publisher.