S2 - Workers in the value chain
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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 supplier engagement leading to improved social well-being
Positive impact
Implementation of supplier codes of conduct requiring adequate wages
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Adequate wages
582
Support for wage transparency in the value chain
Positive impact
Adoption of transparent wage reporting by suppliers
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Adequate wages
583
Development of guidelines for fair pay in the value chain
Positive impact
Establishment of protocols for wage audits and supplier assessments
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Adequate wages
584
Collaboration with NGOs for wage advocacy in the supply chain
Positive impact
Partnerships for campaigns promoting fair wages among suppliers
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
585
Recognition of sector leadership in value chain wage fairness
Positive impact
Promotion of achievements in ensuring adequate wages across the chain
Upstream supply chain
Short term
Potential
Communities
Investors
Suppliers
Adequate wages
586
Payment of below-minimum wages by suppliers
Negative impact
Suppliers failing to comply with legal wage requirements
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Adequate wages
587
Wage discrimination by suppliers
Negative impact
Unjustified differences in pay for equal work among value chain workers
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Adequate wages
588
Delayed or inconsistent wage payments by suppliers
Negative impact
Irregular payroll management or cash flow issues in the supply chain
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Adequate wages
589
Non-compliance with wage regulations in the value chain
Negative impact
Suppliers failing to meet legal requirements for pay
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Adequate wages
590
Poor communication on wage policies in the value chain
Negative impact
Lack of transparency about pay structures among suppliers
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Adequate wages
591
Regulatory fines for wage violations by suppliers
Risk
Authorities increase enforcement of wage laws in the supply chain
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 disputes among suppliers
Upstream supply chain
Short term
Potential
Communities
Investors
Clients
Adequate wages
593
Loss of supplier relationships due to wage issues
Risk
Suppliers lose contracts for failing wage standards
Upstream supply chain
Medium term
Potential
Communities
Investors
Suppliers
Adequate wages
594
Increased costs from wage compliance in the value chain
Risk
Need for new investments in supplier wage management
Upstream supply chain
Short term
Potential
Communities
Investors
Suppliers
Adequate wages
595
Legal actions by workers in the value chain over wage issues
Risk
Workers file lawsuits for unpaid or underpaid wages by suppliers
Upstream supply chain
Short term
Potential
Communities
Investors
Suppliers
Adequate wages
596
Development of “Fair Wage Supply Chain” certifications
Opportunity
Certification for best practices in wage management among suppliers
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Adequate wages
597
Access to funding for wage improvement in the value chain
Opportunity
Grants/subsidies for supplier wage management initiatives
Upstream supply chain
Short term
Potential
Investors
Local authorities
Adequate wages
598
Partnerships with NGOs for wage management innovation in the value chain
Opportunity
Joint development of wage management solutions with NGOs and suppliers
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
599
Expansion into markets valuing fair wage supply chains
Opportunity
Partners demanding certified wage management among suppliers
Downstream supply chain
Medium term
Potential
Communities
Investors
Clients
Adequate wages
600
Brand enhancement through value chain wage management leadership
Opportunity
Recognition for sector-leading wage management among suppliers
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Adequate wages
601
Promotion of diversity and inclusion in the value chain through supplier policies leading to improved equity
Positive impact
Implementation of inclusive recruitment and advancement by suppliers
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Equal treatment and opportunities for all
602
Support for anti-discrimination training for suppliers
Positive impact
Adoption of regular training on equality and diversity by suppliers
Upstream supply chain
Short term
Potential
Communities
Suppliers
NGOs
Equal treatment and opportunities for all
603
Development of guidelines for equal opportunity in the value chain
Positive impact
Establishment of protocols for fair evaluation and promotion by suppliers
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Equal treatment and opportunities for all
604
Collaboration with NGOs for inclusion advocacy in the supply chain
Positive impact
Partnerships for campaigns supporting workplace inclusion among suppliers
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Equal treatment and opportunities for all
605
Recognition of sector leadership in diversity management in the value chain
Positive impact
Promotion of achievements in workplace equality among suppliers
Upstream supply chain
Short term
Potential
Communities
Investors
Suppliers
Equal treatment and opportunities for all
606
Discrimination by suppliers based on gender age or background
Negative impact
Incidents of discrimination in hiring, promotion, or pay among suppliers
Upstream supply chain
Short term
Equal treatment and opportunities for all
607
Harassment or bullying by suppliers in the value chain
Negative impact
Failure to prevent or address workplace harassment among suppliers
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Equal treatment and opportunities for all
608
Non-compliance with equality regulations by suppliers
Negative impact
Suppliers failing to meet 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 equality policies in the value chain
Negative impact
Lack of transparency about diversity and inclusion measures by suppliers
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Equal treatment and opportunities for all
610
Neglect of feedback on equality from value chain workers
Negative impact
Failure to address concerns about workplace inclusion among suppliers
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Equal treatment and opportunities for all
611
Regulatory fines for equality violations by suppliers
Risk
Authorities increase enforcement of equality laws in the supply chain
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
80 rows