ESRS subtopic
Adequate wages
20
Equal treatment and opportunities for all
20
Other work-related rights
20
Working conditions
20
Name of the IRO
IRO type
Cause
Position in the value chain
Time Horizon
Realization stage
Affected stakeholders
ESRS subtopic
501
Implementation of fair wage policies leading to improved living standards
Positive impact
Establishment of wage floors above legal minimums
Business activities
Investors
Communities
Employees
Actual
Adequate wages
502
Promotion of wage transparency leading to trust and retention
Positive impact
Public disclosure of pay scales and structures
Business activities
Investors
Clients
Employees
Potential
Adequate wages
503
Support for seasonal worker wage rights leading to sector improvement
Positive impact
Ensuring fair contracts and timely payments
Business activities
Communities
Local authorities
Employees
Potential
Adequate wages
504
Development of wage benchmarking practices leading to sector leadership
Positive impact
Regular comparison with industry standards
Business activities
Investors
Clients
Employees
Potential
Adequate wages
505
Participation in multi-stakeholder wage initiatives leading to better sector practices
Positive impact
Collaboration with unions and NGOs for fair wages
Business activities
Investors
Communities
Employees
Potential
Adequate wages
506
Payment of sub-minimum wages contributing to worker poverty
Negative impact
Non-compliance with wage laws or agreements
Business activities
Communities
Local authorities
Employees
Actual
Adequate wages
507
Delayed wage payments contributing to financial insecurity
Negative impact
Irregular payroll or cash flow problems
Business activities
Investors
Communities
Employees
Actual
Adequate wages
508
Discrimination in wage practices contributing to inequality
Negative impact
Unequal pay for equal work across gender or origin
Business activities
Communities
Local authorities
Employees
Actual
Adequate wages
509
Use of informal labor contributing to lack of wage protection
Negative impact
Hiring without formal contracts
Business activities
Communities
Local authorities
Employees
Actual
Adequate wages
510
Unclear wage structures contributing to mistrust
Negative impact
Lack of transparency in pay policies
Business activities
Investors
Clients
Employees
Actual
Adequate wages
511
Risk of legal sanctions for wage non-compliance
Risk
Discovery of wage violations by authorities
Business activities
Investors
Communities
Local authorities
Potential
Adequate wages
512
Loss of workforce due to uncompetitive wages
Risk
Employee turnover for better pay elsewhere
Business activities
Investors
Clients
Employees
Potential
Adequate wages
513
Brand damage from wage scandals
Risk
Media coverage of unfair pay practices
Business activities
Investors
Communities
Clients
Potential
Adequate wages
514
Increased insurance costs for wage-related disputes
Risk
Insurers raising premiums for labor risks
Business activities
Investors
Banks
Potential
Adequate wages
515
Operational disruptions from wage disputes
Risk
Strikes or work stoppages over pay
Business activities
Investors
Clients
Employees
Potential
Adequate wages
516
Development of “living wage” certifications
Opportunity
Certification and marketing for ethical pay
Business activities
Investors
Clients
Employees
Potential
Adequate wages
517
Access to funding for wage improvement initiatives
Opportunity
Grants or loans for wage reforms
Business activities
Investors
Local authorities
Potential
Adequate wages
518
Partnerships with NGOs for wage monitoring
Opportunity
Collaboration on wage transparency and advocacy
Business activities
Investors
Communities
Employees
Potential
Adequate wages
519
Expansion into markets valuing fair labor practices
Opportunity
Meeting requirements for responsible buyers
Downstream supply chain
Investors
Clients
End Consumers
Potential
Adequate wages
520
Brand enhancement through wage leadership
Opportunity
Positioning as a sector leader in fair pay
Business activities
Investors
Communities
Clients
Potential
Adequate wages
521
Implementation of anti-discrimination policies leading to workplace inclusion
Positive impact
Adoption of strict non-discrimination practices
Business activities
Communities
Clients
Employees
Actual
Equal treatment and opportunities for all
522
Promotion of gender equality programs leading to sector improvement
Positive impact
Active support for women in leadership and training
Business activities
Investors
Communities
Employees
Potential
Equal treatment and opportunities for all
523
Support for diversity hiring leading to increased innovation
Positive impact
Outreach and recruitment of underrepresented groups
Business activities
Communities
Clients
Employees
Potential
Equal treatment and opportunities for all
524
Development of equal opportunity certifications leading to market advantage
Positive impact
Certification and marketing for inclusive practices
Business activities
Investors
Clients
End Consumers
Potential
Equal treatment and opportunities for all
525
Training on unconscious bias leading to better workplace culture
Positive impact
Regular employee training and awareness campaigns
Business activities
Communities
Clients
Employees
Potential
Equal treatment and opportunities for all
526
Discriminatory hiring or promotion practices contributing to exclusion
Negative impact
Bias in recruitment or advancement
Business activities
Communities
Local authorities
Employees
Actual
Equal treatment and opportunities for all
527
Harassment or bullying contributing to unsafe workplaces
Negative impact
Failure to address inappropriate behavior
Business activities
Investors
Communities
Employees
Actual
Equal treatment and opportunities for all
528
Unequal pay or benefits contributing to inequality
Negative impact
Disparities in compensation or perks
Business activities
Communities
Local authorities
Employees
Actual
Equal treatment and opportunities for all
529
Barriers to advancement for minorities contributing to lack of diversity
Negative impact
Limited career development support
Business activities
Communities
Clients
Employees
Actual
Equal treatment and opportunities for all
530
Failure to accommodate disabilities contributing to exclusion
Negative impact
Inadequate facilities or support
Business activities
Clients
Local authorities
Employees
Actual
Equal treatment and opportunities for all
531
Risk of legal sanctions for discrimination
Risk
Discovery of discriminatory practices by authorities
Business activities
Investors
Communities
Local authorities
Potential
Equal treatment and opportunities for all
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