Workers

ESRS S2 Value-Chain Workers Disclosures

Draft and validate ESRS S2 disclosures for workers in the value chain: topic-specific SBM-2 / SBM-3, S2-1 policies, S2-2 engagement, S2-3 remedy and grievance channels, S2-4 actions and effectiveness, and S2-5 targets. Built for human-rights due diligence across supplier, contractor, logistics, distribution, franchise, and deeper-tier workers outside ESRS S1.