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 standards for suppliers’ workers through supplier engagement leading to improved social conditions
Positive impact
Implementation of living wage requirements in supplier contracts
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Adequate wages
582
Support for wage transparency in the value chain
Positive impact
Encouragement of open wage reporting by suppliers
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Adequate wages
583
Development of supplier wage guidelines
Positive impact
Establishment of minimum wage policies for suppliers
Upstream supply chain
Short term
Potential
Employees
Local authorities
Suppliers
Adequate wages
584
Collaboration with NGOs for wage fairness in the value chain
Positive impact
Partnerships for wage audits and improvement programs
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 fair wage management with suppliers
Business activities
Short term
Potential
Employees
Investors
Suppliers
Adequate wages
586
Payment of sub-standard wages by suppliers
Negative impact
Failure of suppliers to meet minimum wage requirements
Upstream supply chain
Short term
Actual
Communities
Local authorities
Suppliers
Adequate wages
587
Delayed or inconsistent wage payments in the value chain
Negative impact
Issues in supplier payroll management
Upstream supply chain
Short term
Actual
Communities
Suppliers
Adequate wages
588
Non-compliance with wage regulations by suppliers
Negative impact
Failure of suppliers to follow legal wage requirements
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Adequate wages
589
Poor communication on value chain wage policies
Negative impact
Lack of transparency about supplier wage practices
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Adequate wages
590
Neglect of feedback on wage issues from value chain workers
Negative impact
Failure to address wage-related concerns in supplier workforce
Upstream supply chain
Short term
Actual
Communities
Suppliers
Adequate wages
591
Regulatory fines for wage violations in the value chain
Risk
Authorities increase enforcement of wage regulations for suppliers
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Adequate wages
592
Brand damage from supplier wage controversies
Risk
Negative media coverage of wage issues in supply chain
Upstream supply chain
Short term
Potential
Communities
Employees
Investors
Adequate wages
593
Loss of contracts due to supplier wage issues
Risk
Clients require proof of wage fairness in the value chain
Upstream supply chain
Medium term
Potential
Communities
Investors
Clients
Adequate wages
594
Increased costs from compliance with supplier wage regulations
Risk
Need for new investments in supplier wage oversight
Upstream supply chain
Short term
Potential
Communities
Investors
Suppliers
Adequate wages
595
Legal actions by value chain workers over wage issues
Risk
Workers file lawsuits for wage violations at suppliers
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Adequate wages
596
Development of “Fair Wage Supplier” certifications
Opportunity
Certification for best practices in supplier wage management
Upstream supply chain
Short term
Potential
Communities
Investors
Suppliers
Adequate wages
597
Access to funding for value chain wage improvement projects
Opportunity
Grants/subsidies for supplier wage equity
Business activities
Short term
Potential
Investors
Local authorities
Adequate wages
598
Partnerships with NGOs for supplier wage innovation
Opportunity
Joint development of wage management solutions with suppliers
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
599
Expansion into markets valuing value chain wage fairness
Opportunity
Partners demanding certified wage policies in supply chain
Downstream supply chain
Medium term
Potential
Communities
Investors
Clients
Adequate wages
600
Brand enhancement through supplier wage management leadership
Opportunity
Recognition for sector-leading wage management in the value chain
Business activities
Short term
Potential
Communities
Employees
Investors
Adequate wages
601
Promotion of diversity and inclusion among suppliers’ workers through supplier engagement leading to a more equitable value chain
Positive impact
Implementation of diversity policies in supplier contracts
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Equal treatment and opportunities for all
602
Support for anti-discrimination training in the value chain
Positive impact
Encouragement of diversity awareness programs for suppliers
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Equal treatment and opportunities for all
603
Development of guidelines for equal opportunity in the value chain
Positive impact
Establishment of fair treatment protocols for suppliers
Upstream supply chain
Short term
Potential
Employees
Local authorities
Suppliers
Equal treatment and opportunities for all
604
Collaboration with NGOs for diversity in the value chain
Positive impact
Partnerships for diversity and inclusion workshops for suppliers
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Equal treatment and opportunities for all
605
Recognition of sector leadership in value chain inclusion
Positive impact
Promotion of achievements in diversity management with suppliers
Business activities
Short term
Potential
Employees
Investors
Suppliers
Equal treatment and opportunities for all
606
Discriminatory practices by suppliers
Negative impact
Bias in recruitment or advancement at supplier organizations
Upstream supply chain
Short term
Actual
Communities
Local authorities
Suppliers
Equal treatment and opportunities for all
607
Harassment or bullying among supplier workers
Negative impact
Failure to address workplace harassment in the value chain
Upstream supply chain
Short term
Actual
Communities
Suppliers
Equal treatment and opportunities for all
608
Non-compliance with anti-discrimination laws by suppliers
Negative impact
Failure of suppliers to meet legal requirements for equal opportunity
Upstream supply chain
Short term
Actual
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
609
Poor communication on diversity policies in the value chain
Negative impact
Lack of transparency about inclusion efforts at suppliers
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Equal treatment and opportunities for all
610
Neglect of feedback on diversity issues from value chain workers
Negative impact
Failure to address concerns about equal treatment at suppliers
Upstream supply chain
Short term
Actual
Communities
Suppliers
Equal treatment and opportunities for all
611
Regulatory fines for discrimination in the value chain
Risk
Authorities increase enforcement of diversity regulations for suppliers
Upstream supply chain
Short term
Potential
Investors
Local authorities
Suppliers
Equal treatment and opportunities for all
80 rows