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
Promotion of living wages through sectoral agreements leading to improved employee well-being
Positive impact
Implementation of collective bargaining for above-minimum wages
Business activities
Short term
Potential
Communities
Investors
Employees
Adequate wages
502
Support for wage transparency initiatives
Positive impact
Publication of wage scales and pay gap data
Business activities
Short term
Potential
Clients
Investors
Employees
Adequate wages
503
Development of profit-sharing schemes
Positive impact
Introduction of company-wide bonus programs
Business activities
Medium term
Potential
Communities
Investors
Employees
Adequate wages
504
Collaboration with unions for fair wage policies
Positive impact
Regular negotiations and agreements
Business activities
Short term
Potential
Communities
Investors
Employees
Adequate wages
505
Public education on the importance of adequate wages
Positive impact
Awareness campaigns for employees and partners
Business activities
Short term
Potential
Clients
Communities
Employees
Adequate wages
506
Payment of wages below industry standards contributing to employee hardship
Negative impact
Non-compliance with legal or sectoral minimums
Business activities
Short term
Actual
Communities
Investors
Employees
Adequate wages
507
Delayed payments to employees
Negative impact
Inefficient payroll processes or cash flow issues
Business activities
Short term
Actual
Communities
Investors
Employees
Adequate wages
508
Inconsistent wage policies across sites
Negative impact
Absence of centralized wage management
Business activities
Short term
Actual
Clients
Investors
Employees
Adequate wages
509
Non-disclosure of wage information
Negative impact
Lack of transparency in payroll
Business activities
Short term
Actual
Clients
Investors
Employees
Adequate wages
510
Failure to adjust wages for inflation or cost of living
Negative impact
No regular review or adjustment process
Business activities
Short term
Actual
Communities
Investors
Employees
Adequate wages
511
Regulatory fines for wage non-compliance
Risk
Increased labor inspections and enforcement
Business activities
Short term
Potential
Investors
Employees
Local authorities
Adequate wages
512
Loss of talent due to uncompetitive wages
Risk
Employees leaving for better-paying competitors
Business activities
Medium term
Potential
Clients
Investors
Employees
Adequate wages
513
Brand damage from wage controversies
Risk
Negative publicity around low pay
Business activities
Short term
Potential
Clients
Communities
Employees
Adequate wages
514
Increased insurance costs due to labor disputes
Risk
Insurers raising premiums after strikes or claims
Business activities
Short term
Potential
Investors
Employees
Banks
Adequate wages
515
Asset impairment from workforce instability
Risk
Reduced productivity and project delays
Business activities
Long term
Potential
Clients
Communities
Investors
Adequate wages
516
Development of “Fair Wage Employer” certifications
Opportunity
Certification for wage policies and practices
Business activities
Short term
Potential
Clients
Investors
Employees
Adequate wages
517
Access to funding for wage improvement initiatives
Opportunity
Grants or subsidies for wage programs
Business activities
Short term
Potential
Investors
Local authorities
Adequate wages
518
Partnerships with labor organizations for best practices
Opportunity
Joint development of wage frameworks
Business activities
Medium term
Potential
Communities
Investors
Employees
Adequate wages
519
Expansion into markets valuing fair pay
Opportunity
Clients demanding certified fair wage practices
Downstream supply chain
Medium term
Potential
Clients
Communities
Investors
Adequate wages
520
Brand enhancement through wage leadership
Opportunity
Recognition for sector-leading wage policies
Business activities
Short term
Potential
Clients
Investors
Employees
Adequate wages
521
Promotion of diversity and inclusion programs leading to equitable workplaces
Positive impact
Implementation of D&I training and policies
Business activities
Short term
Potential
Clients
Communities
Employees
Equal treatment and opportunities for all
522
Support for gender equality in recruitment and promotion
Positive impact
Adoption of targets and transparent processes
Business activities
Short term
Potential
Clients
Investors
Employees
Equal treatment and opportunities for all
523
Development of anti-discrimination policies
Positive impact
Formalization of zero-tolerance rules and reporting channels
Business activities
Short term
Potential
Clients
Communities
Employees
Equal treatment and opportunities for all
524
Collaboration with diversity-focused organizations
Positive impact
Partnerships for awareness and recruitment
Business activities
Medium term
Potential
Clients
Communities
Employees
Equal treatment and opportunities for all
525
Public education on equal opportunity
Positive impact
Awareness campaigns for employees and partners
Business activities
Short term
Potential
Clients
Communities
Employees
Equal treatment and opportunities for all
526
Discriminatory hiring or promotion practices contributing to unequal workplaces
Negative impact
Bias in recruitment or advancement
Business activities
Short term
Actual
Clients
Communities
Employees
Equal treatment and opportunities for all
527
Harassment or bullying incidents
Negative impact
Inadequate prevention or response measures
Business activities
Short term
Actual
Clients
Communities
Employees
Equal treatment and opportunities for all
528
Pay gaps based on gender or ethnicity
Negative impact
Failure to monitor and address disparities
Business activities
Short term
Actual
Clients
Investors
Employees
Equal treatment and opportunities for all
529
Non-compliance with accessibility standards
Negative impact
Absence of accommodations for people with disabilities
Business activities
Short term
Actual
Clients
Communities
Employees
Equal treatment and opportunities for all
530
Failure to address complaints of discrimination
Negative impact
No effective grievance mechanisms
Business activities
Short term
Actual
Clients
Communities
Employees
Equal treatment and opportunities for all
531
Regulatory fines for discrimination or harassment
Risk
Increased labor inspections and enforcement
Business activities
Short term
Potential
Investors
Employees
Local authorities
Equal treatment and opportunities for all
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