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 wage policies among suppliers through supplier engagement leading to improved livelihoods
Positive impact
Implementation of supplier code of conduct on living wages
Upstream supply chain
Medium term
Potential
Employees
Communities
Suppliers
Adequate wages
582
Support for wage transparency in the value chain
Positive impact
Requirement for suppliers to disclose wage structures
Upstream supply chain
Short term
Potential
Clients
Employees
Suppliers
Adequate wages
583
Development of supplier capacity-building on wage management
Positive impact
Provision of training and resources for suppliers
Upstream supply chain
Short term
Potential
Employees
Communities
Suppliers
Adequate wages
584
Collaboration with NGOs for wage advocacy in the supply chain
Positive impact
Partnerships for best practices in wage management
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
585
Public recognition of value chain wage leadership
Positive impact
Promotion of achievements in value chain wage management
Business activities
Short term
Potential
Clients
Investors
Suppliers
Adequate wages
586
Use of suppliers paying below minimum wage
Negative impact
No due diligence on supplier wage policies
Upstream supply chain
Short term
Actual
Employees
Communities
Suppliers
Adequate wages
587
Gender or other pay gaps among value chain workers
Negative impact
Absence of equality standards in supplier contracts
Upstream supply chain
Short term
Actual
Clients
Employees
Suppliers
Adequate wages
588
Non-compliance with wage regulations by suppliers
Negative impact
Failure to monitor or enforce wage laws in the supply chain
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Adequate wages
589
Poor communication on wage standards in the value chain
Negative impact
Lack of transparency on supplier wage practices
Upstream supply chain
Short term
Actual
Employees
Investors
Suppliers
Adequate wages
590
Neglect of wage standards in procurement decisions
Negative impact
Cost-driven supplier selection without wage criteria
Upstream supply chain
Short term
Actual
Clients
Employees
Suppliers
Adequate wages
591
Regulatory fines for wage violations in the value chain
Risk
Authorities increase enforcement of wage standards for suppliers
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 low wages in supply chain
Business activities
Short term
Potential
Clients
Investors
Suppliers
Adequate wages
593
Loss of contracts due to poor wage credentials in the value chain
Risk
Clients require proof of fair wage management across supply chain
Business activities
Medium term
Potential
Clients
Investors
Suppliers
Adequate wages
594
Increased costs from wage compliance requirements in the value chain
Risk
Need for new investments in supplier wage management
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 by suppliers
Business activities
Short term
Potential
Clients
Investors
Suppliers
Adequate wages
596
Development of “Living 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 supplier wage improvement projects
Opportunity
Grants/subsidies for living wage initiatives in the value chain
Business activities
Short term
Potential
Investors
Local authorities
Suppliers
Adequate wages
598
Partnerships with NGOs for value chain wage innovation
Opportunity
Joint development of wage management solutions
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
599
Expansion into markets valuing living wage compliance
Opportunity
Clients demanding certified living wage suppliers
Downstream supply chain
Medium term
Potential
Clients
Investors
Suppliers
Adequate wages
600
Brand enhancement through value chain wage leadership
Opportunity
Recognition for sector-leading wage management in the value chain
Business activities
Short term
Potential
Clients
Investors
Suppliers
Adequate wages
601
Promotion of diversity and inclusion among suppliers through supplier engagement leading to improved equity
Positive impact
Implementation of supplier code of conduct on diversity
Upstream supply chain
Medium term
Potential
Employees
Communities
Suppliers
Equal treatment and opportunities for all
602
Support for equal opportunity hiring in the value chain
Positive impact
Requirement for suppliers to adopt inclusive recruitment policies
Upstream supply chain
Short term
Potential
Clients
Employees
Suppliers
Equal treatment and opportunities for all
603
Development of supplier capacity-building on inclusion
Positive impact
Provision of training and resources for suppliers
Upstream supply chain
Short term
Potential
Employees
Communities
Suppliers
Equal treatment and opportunities for all
604
Collaboration with NGOs for inclusion advocacy in the supply chain
Positive impact
Partnerships for best practices in diversity management
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Equal treatment and opportunities for all
605
Public recognition of value chain diversity leadership
Positive impact
Promotion of achievements in value chain inclusion management
Business activities
Short term
Potential
Clients
Investors
Suppliers
Equal treatment and opportunities for all
606
Discrimination in hiring promotion or pay among value chain workers
Negative impact
No due diligence on supplier inclusion policies
Upstream supply chain
Short term
Actual
Clients
Employees
Suppliers
Equal treatment and opportunities for all
607
Absence of reasonable accommodation for disabilities in the value chain
Negative impact
Lack of adaptation for workers with specific needs
Upstream supply chain
Short term
Actual
Clients
Employees
Suppliers
Equal treatment and opportunities for all
608
Non-compliance with equality regulations by suppliers
Negative impact
Failure to monitor or enforce diversity laws in the supply chain
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
609
Poor communication on inclusion standards in the value chain
Negative impact
Lack of transparency on supplier inclusion practices
Upstream supply chain
Short term
Actual
Employees
Investors
Suppliers
Equal treatment and opportunities for all
610
Neglect of inclusion standards in procurement decisions
Negative impact
Cost-driven supplier selection without inclusion criteria
Upstream supply chain
Short term
Actual
Clients
Employees
Suppliers
Equal treatment and opportunities for all
611
Regulatory fines for inclusion violations in the value chain
Risk
Authorities increase enforcement of inclusion standards for suppliers
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
80 rows