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
581
Promotion of living wages for value chain workers through responsible sourcing leading to improved livelihoods
Positive impact
Implementation of supplier code of conduct requiring living wages
Upstream supply chain
Medium term
Potential
Investors
Communities
Suppliers
Adequate wages
582
Support for wage transparency among suppliers
Positive impact
Encouragement of transparent wage reporting in supplier contracts
Upstream supply chain
Short term
Potential
Clients
Communities
Suppliers
Adequate wages
583
Development of supplier training on wage standards
Positive impact
Provision of resources to suppliers for wage policy improvement
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
584
Collaboration with NGOs for fair wage advocacy
Positive impact
Joint initiatives to promote fair wages in the value chain
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
585
Public recognition of fair wage suppliers
Positive impact
Promotion of supplier achievements in wage fairness
Upstream supply chain
Short term
Potential
Clients
Investors
Suppliers
Adequate wages
586
Payment of low wages by suppliers
Negative impact
Lack of wage standards or oversight in supplier operations
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Adequate wages
587
Delayed or unpaid wages in the value chain
Negative impact
Poor financial management or lack of enforcement
Upstream supply chain
Short term
Actual
Investors
Communities
Suppliers
Adequate wages
588
Gender or diversity pay gaps among suppliers
Negative impact
Absence of equitable wage policies in supplier companies
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Adequate wages
589
Non-compliance with wage regulations in the value chain
Negative impact
Failure to meet local legal wage requirements
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Adequate wages
590
Poor communication on wage expectations in the value chain
Negative impact
Lack of information or dialogue with suppliers on wage standards
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Adequate wages
591
Regulatory fines for non-compliance with wage laws by suppliers
Risk
Authorities increase enforcement of wage standards in supplier countries
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Adequate wages
592
Brand damage from wage controversies in the value chain
Risk
Negative media coverage of wage violations among suppliers
Upstream supply chain
Short term
Potential
Clients
Investors
Communities
Adequate wages
593
Loss of contracts due to poor supplier wage practices
Risk
Clients require proof of fair wage policies among suppliers
Upstream supply chain
Medium term
Potential
Clients
Investors
Communities
Adequate wages
594
Increased costs from wage compliance in the value chain
Risk
Need for new investments in supplier wage monitoring
Upstream supply chain
Short term
Potential
Clients
Investors
Suppliers
Adequate wages
595
Legal actions by stakeholders over wage issues in the value chain
Risk
Stakeholders file lawsuits for wage violations among suppliers
Upstream supply chain
Short term
Potential
Clients
Investors
Communities
Adequate wages
596
Development of “Fair Wage Supplier” certifications
Opportunity
Certification for best practices in supplier wage management
Upstream supply chain
Short term
Potential
Clients
Investors
Suppliers
Adequate wages
597
Access to funding for fair wage initiatives in the value chain
Opportunity
Grants or subsidies for supplier wage improvement projects
Upstream supply chain
Short term
Potential
Investors
Local authorities
Adequate wages
598
Partnerships with NGOs for wage improvement in the value chain
Opportunity
Joint development of wage policies and frameworks with NGOs
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
599
Expansion into markets valuing wage fairness in the value chain
Opportunity
Clients demanding certified fair wage suppliers
Downstream supply chain
Medium term
Potential
Clients
Investors
Communities
Adequate wages
600
Brand enhancement through leadership in value chain wage fairness
Opportunity
Recognition for sector-leading supplier wage policies
Business activities
Short term
Potential
Clients
Investors
Suppliers
Adequate wages
601
Promotion of diversity and inclusion among suppliers through targeted programs leading to a more equitable value chain
Positive impact
Implementation of supplier diversity requirements
Upstream supply chain
Short term
Potential
Investors
Communities
Suppliers
Equal treatment and opportunities for all
602
Support for equal pay and promotion among value chain workers
Positive impact
Development of transparent promotion and pay policies with suppliers
Upstream supply chain
Short term
Potential
Clients
Communities
Suppliers
Equal treatment and opportunities for all
603
Development of anti-discrimination training for suppliers
Positive impact
Provision of resources and training to prevent bias in supplier companies
Upstream supply chain
Short term
Potential
Communities
Suppliers
NGOs
Equal treatment and opportunities for all
604
Collaboration with NGOs for inclusion initiatives in the value chain
Positive impact
Joint projects to promote diversity and inclusion among suppliers
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Equal treatment and opportunities for all
605
Public recognition of inclusive supplier status
Positive impact
Promotion of supplier achievements in diversity and inclusion
Upstream supply chain
Short term
Potential
Clients
Investors
Suppliers
Equal treatment and opportunities for all
606
Discriminatory hiring or promotion practices among suppliers
Negative impact
Bias or lack of inclusive policies in supplier companies
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Equal treatment and opportunities for all
607
Gender, age, or disability discrimination in the value chain
Negative impact
Absence of anti-discrimination policies among suppliers
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Equal treatment and opportunities for all
608
Non-compliance with equality regulations in the value chain
Negative impact
Failure to meet local legal requirements for equal treatment
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
609
Poor communication on inclusion expectations in the value chain
Negative impact
Lack of dialogue with suppliers on diversity and inclusion measures
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Equal treatment and opportunities for all
610
Neglect of supplier feedback on equality
Negative impact
Absence of regular surveys or feedback mechanisms with suppliers
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Equal treatment and opportunities for all
611
Regulatory fines for non-compliance with equality laws by suppliers
Risk
Authorities increase enforcement of equality standards in supplier countries
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
80 rows