Name of the IRO
ESRS subtopic
Adequate wages
20
581
Promotion of fair wage policies among suppliers leading to improved social well-being
582
Support for wage transparency in the value chain
583
Development of supplier training on wage compliance
584
Collaboration with industry peers for sectoral wage improvement
585
Public education on wage rights in the supply chain
586
Low wages among suppliers contributing to poverty and turnover
587
Gender or minority wage gaps in supplier companies
588
Non-compliance with wage regulations among suppliers
589
Inadequate wage information for supplier employees
590
Neglect of wage practices in downstream partners
591
Regulatory fines for non-compliance with wage laws in the value chain
592
Brand damage from wage-related controversies in the value chain
593
Loss of contracts due to poor wage practices by suppliers
594
Increased insurance costs from wage risks in the value chain
595
Legal actions by supplier employees over wage disputes
596
Development of “Fair Wage Supply Chain” certifications
597
Access to funding for supplier wage improvement projects
598
Partnerships with unions for supplier wage best practices
599
Expansion into markets valuing fair wage supply chains
600
Brand enhancement through supply chain wage management leadership
ESRS subtopic
Equal treatment and opportunities for all
20
601
Promotion of diversity and inclusion among suppliers leading to improved workplace equality
602
Support for gender parity and minority representation in supply chain
603
Development of inclusive training and mentorship for supplier staff
604
Collaboration with suppliers for inclusive practices
605
Public education on inclusion and non-discrimination in the value chain
606
Discrimination or harassment among supplier staff
607
Gender or minority representation gaps in supplier companies
608
Non-compliance with anti-discrimination laws by suppliers
609
Neglect of diversity practices in downstream partners
610
Inadequate inclusion training for supplier employees
611
Regulatory fines for non-compliance with equality laws in the value chain
612
Brand damage from discrimination-related controversies in the value chain
613
Loss of contracts due to poor inclusion practices by suppliers
614
Increased insurance costs from discrimination risks in the value chain
615
Legal actions by supplier employees over discrimination
616
Development of “Inclusive Supply Chain” certifications
80 rows
IRO type
Cause
Position in the value chain
Time Horizon
Realization stage
Affected stakeholders
ESRS subtopic
Positive impact
Implementation of supplier code of conduct with wage standards
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Adequate wages
Positive impact
Regular audits and public reporting of wage practices
Upstream supply chain
Short term
Potential
Investors
Employees
Suppliers
Adequate wages
Positive impact
Provision of training and resources for wage regulations
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Adequate wages
Positive impact
Joint initiatives to raise wage standards
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Adequate wages
Positive impact
Awareness campaigns for supplier employees
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Adequate wages
Negative impact
Failure to enforce wage standards with partners
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Adequate wages
Negative impact
Disparities in pay for equal work among supplier staff
Upstream supply chain
Short term
Actual
Local authorities
Employees
Suppliers
Adequate wages
Negative impact
Failure of suppliers to meet legal pay requirements
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Adequate wages
Negative impact
Lack of transparency or communication from suppliers
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Adequate wages
Negative impact
Partners do not provide adequate wages
Downstream supply chain
Short term
Actual
Communities
Clients
Employees
Adequate wages
Risk
Authorities increase enforcement of wage rules for suppliers
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Adequate wages
Risk
Negative media coverage of supplier wage violations
Upstream supply chain
Short term
Potential
Communities
Clients
Investors
Adequate wages
Risk
Clients require proof of fair wage policies in supply chain
Upstream supply chain
Medium term
Potential
Communities
Clients
Investors
Adequate wages
Risk
Insurers raise premiums after supplier disputes
Upstream supply chain
Short term
Potential
Investors
Suppliers
Banks
Adequate wages
Risk
Employees of suppliers file lawsuits for unpaid or unfair wages
Upstream supply chain
Short term
Potential
Investors
Employees
Suppliers
Adequate wages
Opportunity
Certification for best practices in wage management
Upstream supply chain
Short term
Potential
Investors
Employees
Suppliers
Adequate wages
Opportunity
Grants or subsidies for wage parity initiatives in supply chain
Upstream supply chain
Short term
Potential
Investors
Local authorities
Adequate wages
Opportunity
Joint development of wage frameworks and bargaining
Upstream supply chain
Medium term
Potential
Employees
Suppliers
Unions
Adequate wages
Opportunity
Clients demanding certified fair wage practices
Downstream supply chain
Medium term
Potential
Communities
Clients
Investors
Adequate wages
Opportunity
Recognition for sector-leading wage policies
Upstream supply chain
Short term
Potential
Investors
Employees
Suppliers
Adequate wages
Positive impact
Implementation of anti-discrimination programs with partners
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Equal treatment and opportunities for all
Positive impact
Targeted recruitment and promotion initiatives with suppliers
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Equal treatment and opportunities for all
Positive impact
Provision of tailored training for diversity and inclusion
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Equal treatment and opportunities for all
Positive impact
Selection of partners with certified diversity policies
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Equal treatment and opportunities for all
Positive impact
Awareness campaigns for supplier employees
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Equal treatment and opportunities for all
Negative impact
Failure to prevent or address discriminatory behavior in supply chain
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Equal treatment and opportunities for all
Negative impact
Disparities in hiring, promotion, or pay among supplier staff
Upstream supply chain
Short term
Actual
Local authorities
Employees
Suppliers
Equal treatment and opportunities for all
Negative impact
Failure of suppliers to meet legal equality requirements
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
Negative impact
Partners do not meet inclusion standards
Downstream supply chain
Short term
Actual
Communities
Clients
Employees
Equal treatment and opportunities for all
Negative impact
Lack of awareness or education on diversity among suppliers
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Equal treatment and opportunities for all
Risk
Authorities increase enforcement of anti-discrimination rules for suppliers
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
Risk
Negative media coverage of supplier discrimination
Upstream supply chain
Short term
Potential
Communities
Clients
Investors
Equal treatment and opportunities for all
Risk
Clients require proof of diversity policies in supply chain
Upstream supply chain
Medium term
Potential
Communities
Clients
Investors
Equal treatment and opportunities for all
Risk
Insurers raise premiums after supplier claims or disputes
Upstream supply chain
Short term
Potential
Investors
Suppliers
Banks
Equal treatment and opportunities for all
Risk
Employees of suppliers file lawsuits for unfair treatment
Upstream supply chain
Short term
Potential
Investors
Employees
Suppliers
Equal treatment and opportunities for all
Opportunity
Certification for best practices in diversity management
Upstream supply chain
Short term
Potential
Investors
Employees
Suppliers
Equal treatment and opportunities for all