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 for value chain workers through supplier engagement leading to improved livelihoods
Positive impact
Implementation of living wage standards in supplier contracts
Upstream supply chain
Medium term
Potential
Communities
Investors
Suppliers
Adequate wages
582
Support for wage transparency among suppliers
Positive impact
Request and audit of wage data from suppliers
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Adequate wages
583
Development of supplier training on wage compliance
Positive impact
Organizing wage compliance training for suppliers
Upstream supply chain
Short term
Potential
Communities
Suppliers
NGOs
Adequate wages
584
Collaboration with NGOs for wage improvement
Positive impact
Joint projects to raise wage standards in the value chain
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
585
Public recognition of suppliers with wage leadership
Positive impact
Promotion of best practices among supplier partners
Upstream supply chain
Short term
Potential
Communities
Investors
Suppliers
Adequate wages
586
Payment of wages below legal minimum by suppliers contributing to financial insecurity
Negative impact
Suppliers not respecting minimum wage regulations
Upstream supply chain
Short term
Actual
Communities
Local authorities
Suppliers
Adequate wages
587
Irregular or delayed wage payments by suppliers
Negative impact
Suppliers facing cash flow or administrative issues
Upstream supply chain
Short term
Actual
Communities
Investors
Suppliers
Adequate wages
588
Neglect of wage parity among value chain workers
Negative impact
Absence of wage equality monitoring by suppliers
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Adequate wages
589
Non-compliance with wage regulations in the value chain
Negative impact
Failure to meet legal requirements for pay by suppliers
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Adequate wages
590
Poor communication on wage expectations for suppliers
Negative impact
Lack of transparency on wage policies in the value chain
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Adequate wages
591
Regulatory fines for supplier wage violations
Risk
Authorities increase enforcement of wage standards among suppliers
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Adequate wages
592
Brand damage from wage-related controversies in the value chain
Risk
Negative media coverage of supplier wage issues
Upstream supply chain
Short term
Potential
Communities
Investors
Suppliers
Adequate wages
593
Loss of contracts due to supplier wage non-compliance
Risk
Clients require proof of wage compliance in the value chain
Upstream supply chain
Medium term
Potential
Clients
Investors
Suppliers
Adequate wages
594
Increased costs from wage compliance requirements for suppliers
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 supplier wage issues
Risk
Stakeholders file lawsuits for wage violations by suppliers
Upstream supply chain
Short term
Potential
Communities
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 or subsidies for supplier wage initiatives
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 improvement frameworks
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
599
Expansion into markets valuing wage compliance in the value chain
Opportunity
Clients demanding certified wage compliance from suppliers
Downstream supply chain
Medium term
Potential
Clients
Investors
Suppliers
Adequate wages
600
Brand enhancement through leadership in supplier wage management
Opportunity
Recognition for sector-leading supplier wage policies
Upstream supply chain
Short term
Potential
Clients
Investors
Suppliers
Adequate wages
601
Promotion of diversity and inclusion among suppliers through targeted engagement leading to equal opportunities
Positive impact
Implementation of inclusive supplier selection and monitoring
Upstream supply chain
Short term
Potential
Communities
Investors
Suppliers
Equal treatment and opportunities for all
602
Support for anti-discrimination training for suppliers
Positive impact
Regular training on unconscious bias and equal treatment for suppliers
Upstream supply chain
Short term
Potential
Communities
Suppliers
NGOs
Equal treatment and opportunities for all
603
Development of transparent supplier promotion policies
Positive impact
Clear criteria for supplier advancement and recognition
Upstream supply chain
Short term
Potential
Clients
Investors
Suppliers
Equal treatment and opportunities for all
604
Collaboration with NGOs for equality in the value chain
Positive impact
Partnerships for diversity, equity, and inclusion with suppliers
Upstream supply chain
Medium term
Potential
Clients
Suppliers
NGOs
Equal treatment and opportunities for all
605
Public recognition of supplier diversity leadership
Positive impact
Promotion of awards and certifications for supplier equality
Upstream supply chain
Short term
Potential
Clients
Investors
Suppliers
Equal treatment and opportunities for all
606
Discrimination or harassment incidents among supplier workers
Negative impact
Suppliers failing to address or prevent discrimination/harassment
Upstream supply chain
Short term
Actual
Communities
Suppliers
NGOs
Equal treatment and opportunities for all
607
Gender pay gap or lack of advancement among supplier workers
Negative impact
Absence of monitoring or action on pay gaps by suppliers
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
608
Neglect of equal opportunity policies by suppliers
Negative impact
Absence of inclusive policies and practices in the value chain
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Equal treatment and opportunities for all
609
Non-compliance with equality regulations in the value chain
Negative impact
Failure to meet legal requirements for equal treatment by suppliers
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
610
Poor communication on equality expectations for suppliers
Negative impact
Lack of information for suppliers on equality policies
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Equal treatment and opportunities for all
611
Regulatory fines for supplier equality violations
Risk
Authorities increase enforcement of equality standards among suppliers
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
80 rows