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 wage policies through sectoral agreements leading to reduced in-work poverty
Positive impact
Implementation of living wage for all employees
Business activities
Short term
Potential
Communities
Investors
Employees
Adequate wages
502
Support for wage transparency and equity
Positive impact
Regular wage audits and communication of pay scales
Business activities
Short term
Potential
Investors
Employees
Local authorities
Adequate wages
503
Development of employee financial literacy programs
Positive impact
Training on personal finance and budgeting
Business activities
Short term
Potential
Communities
Employees
Adequate wages
504
Collaboration with unions for fair wage negotiations
Positive impact
Participation in collective bargaining
Business activities
Medium term
Potential
Employees
Local authorities
Unions
Adequate wages
505
Public recognition of wage leadership
Positive impact
Promotion of best practices in wage policies
Business activities
Short term
Potential
Communities
Investors
Employees
Adequate wages
506
Payment of wages below legal minimum contributing to financial insecurity
Negative impact
Non-respect of minimum wage regulations
Business activities
Short term
Actual
Investors
Employees
Local authorities
Adequate wages
507
Irregular or delayed wage payments
Negative impact
Administrative errors or cash flow issues
Business activities
Short term
Actual
Communities
Investors
Employees
Adequate wages
508
Neglect of wage parity between gender or roles
Negative impact
Absence of wage equality monitoring
Business activities
Short term
Actual
Investors
Employees
Local authorities
Adequate wages
509
Non-compliance with wage regulations
Negative impact
Failure to meet legal requirements for pay
Business activities
Short term
Actual
Investors
Employees
Local authorities
Adequate wages
510
Poor communication on wage policies
Negative impact
Lack of transparency on pay structure
Business activities
Short term
Actual
Clients
Communities
Employees
Adequate wages
511
Regulatory fines for non-compliance with wage laws
Risk
Authorities increase enforcement of wage standards
Business activities
Short term
Potential
Investors
Employees
Local authorities
Adequate wages
512
Brand damage from wage-related controversies
Risk
Negative media coverage of wage disputes
Business activities
Short term
Potential
Clients
Investors
Employees
Adequate wages
513
Loss of contracts due to poor wage management
Risk
Clients require proof of wage compliance
Business activities
Medium term
Potential
Clients
Investors
Employees
Adequate wages
514
Increased costs from wage compliance requirements
Risk
Need for new investments in payroll systems
Business activities
Short term
Potential
Clients
Investors
Employees
Adequate wages
515
Legal actions by stakeholders over wage issues
Risk
Stakeholders file lawsuits for wage violations
Business activities
Short term
Potential
Clients
Investors
Employees
Adequate wages
516
Development of “Living Wage Employer” certifications
Opportunity
Certification for best practices in wage management
Business activities
Short term
Potential
Clients
Investors
Employees
Adequate wages
517
Access to funding for wage improvement projects
Opportunity
Grants or subsidies for wage-related initiatives
Business activities
Short term
Potential
Investors
Local authorities
Adequate wages
518
Partnerships with NGOs for wage improvement
Opportunity
Joint development of wage improvement frameworks
Business activities
Medium term
Potential
Clients
Employees
NGOs
Adequate wages
519
Expansion into markets valuing fair wages
Opportunity
Clients demanding certified wage compliance
Downstream supply chain
Medium term
Potential
Clients
Investors
Employees
Adequate wages
520
Brand enhancement through leadership in wage management
Opportunity
Recognition for sector-leading wage policies
Business activities
Short term
Potential
Clients
Investors
Employees
Adequate wages
521
Promotion of diversity and inclusion through targeted recruitment leading to equal opportunities
Positive impact
Implementation of inclusive hiring and promotion practices
Business activities
Short term
Potential
Clients
Communities
Employees
Equal treatment and opportunities for all
522
Support for anti-discrimination training
Positive impact
Regular training on unconscious bias and equal treatment
Business activities
Short term
Potential
Clients
Communities
Employees
Equal treatment and opportunities for all
523
Development of transparent promotion policies
Positive impact
Clear criteria for advancement and recognition
Business activities
Short term
Potential
Clients
Investors
Employees
Equal treatment and opportunities for all
524
Collaboration with NGOs for workplace equality
Positive impact
Partnerships for diversity equity and inclusion
Business activities
Medium term
Equal treatment and opportunities for all
525
Public recognition of diversity leadership
Positive impact
Promotion of awards and certifications for workplace equality
Business activities
Short term
Potential
Clients
Investors
Employees
Equal treatment and opportunities for all
526
Discrimination or harassment incidents contributing to poor workplace culture
Negative impact
Failure to address or prevent discrimination/harassment
Business activities
Short term
Actual
Clients
Communities
Employees
Equal treatment and opportunities for all
527
Gender pay gap or lack of advancement
Negative impact
Absence of monitoring or action on pay gaps
Business activities
Short term
Actual
Investors
Employees
Local authorities
Equal treatment and opportunities for all
528
Neglect of equal opportunity policies
Negative impact
Absence of inclusive policies and practices
Business activities
Short term
Actual
Clients
Communities
Employees
Equal treatment and opportunities for all
529
Non-compliance with equality regulations
Negative impact
Failure to meet legal requirements for equal treatment
Business activities
Short term
Actual
Investors
Employees
Local authorities
Equal treatment and opportunities for all
530
Poor communication on equality policies
Negative impact
Lack of information for employees and management
Business activities
Short term
Actual
Clients
Communities
Employees
Equal treatment and opportunities for all
531
Regulatory fines for non-compliance with equality laws
Risk
Authorities increase enforcement of equality standards
Business activities
Short term
Potential
Investors
Employees
Local authorities
Equal treatment and opportunities for all
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