Name of the IRO
ESRS subtopic
Adequate wages
20
581
Promotion of fair wage policies for value chain workers through supplier engagement leading to improved livelihoods
582
Support for wage transparency in the value chain
583
Development of guidelines for living wage in the value chain
584
Collaboration with NGOs for value chain wage advocacy
585
Public recognition of fair wage leadership in the value chain
586
Payment of below-market wages by suppliers
587
Neglect of wage fairness in supplier selection
588
Non-compliance with wage regulations by suppliers
589
Poor communication on wage expectations in the value chain
590
Neglect of wage feedback from value chain workers
591
Regulatory fines for wage violations in the value chain
592
Brand damage from wage controversies in the value chain
593
Loss of contracts due to poor wage management in the value chain
594
Increased costs from wage compliance requirements in the value chain
595
Legal actions by stakeholders over wage issues in the value chain
596
Development of “Fair Wage Value Chain” certifications
597
Access to funding for value chain wage projects
598
Partnerships with NGOs for value chain wage innovation
599
Expansion into markets valuing fair wage value chains
600
Brand enhancement through value chain wage management leadership
ESRS subtopic
Equal treatment and opportunities for all
20
601
Promotion of diversity and inclusion in the value chain through supplier policies leading to improved equity
602
Support for anti-discrimination training in the value chain
603
Development of guidelines for equal opportunity in the value chain
604
Collaboration with NGOs for value chain equity advocacy
605
Public recognition of diversity leadership in the value chain
606
Discriminatory practices by suppliers
607
Neglect of equal opportunity in supplier selection
608
Non-compliance with anti-discrimination laws by suppliers
609
Poor communication on diversity in the value chain
610
Neglect of feedback on diversity from value chain workers
611
Regulatory fines for discrimination in the value chain
612
Brand damage from discrimination controversies in the value chain
613
Loss of contracts due to poor diversity management in the value chain
614
Increased costs from diversity compliance requirements in the value chain
615
Legal actions by stakeholders over discrimination in the value chain
616
Development of “Inclusive Value Chain” certifications
80 rows
IRO type
Cause
Position in the value chain
Time Horizon
Realization stage
Affected stakeholders
ESRS subtopic
Positive impact
Implementation of supplier wage standards and audits
Upstream supply chain
Medium term
Potential
Employees
Communities
Suppliers
Adequate wages
Positive impact
Adoption of transparency requirements in supplier contracts
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Adequate wages
Positive impact
Establishment of living wage protocols for suppliers
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Adequate wages
Positive impact
Partnerships for best practices in wage management
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
Positive impact
Promotion of achievements in value chain wage management
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Adequate wages
Negative impact
Suppliers failing to update compensation in line with industry standards
Upstream supply chain
Short term
Actual
Employees
Communities
Suppliers
Adequate wages
Negative impact
Absence of wage fairness criteria in supplier contracts
Upstream supply chain
Short term
Actual
Employees
Investors
Suppliers
Adequate wages
Negative impact
Suppliers failing to meet legal requirements for wage payments
Upstream supply chain
Short term
Actual
Investors
Suppliers
Local authorities
Adequate wages
Negative impact
Lack of transparency on wage requirements for suppliers
Upstream supply chain
Short term
Actual
Employees
Investors
Suppliers
Adequate wages
Negative impact
Failure to address wage-related concerns from suppliers
Upstream supply chain
Short term
Actual
Employees
Communities
Suppliers
Adequate wages
Risk
Authorities increase enforcement of wage regulations for suppliers
Upstream supply chain
Short term
Potential
Investors
Suppliers
Local authorities
Adequate wages
Risk
Negative media coverage of wage underpayment by suppliers
Upstream supply chain
Short term
Potential
Employees
Investors
Clients
Adequate wages
Risk
Clients require proof of fair wage policies from suppliers
Upstream supply chain
Medium term
Potential
Investors
Clients
Suppliers
Adequate wages
Risk
Need for new investments in supplier wage management
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Adequate wages
Risk
Stakeholders file lawsuits for wage underpayment by suppliers
Upstream supply chain
Short term
Potential
Employees
Investors
Clients
Adequate wages
Opportunity
Certification for best practices in value chain wage management
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Adequate wages
Opportunity
Grants/subsidies for value chain wage initiatives
Upstream supply chain
Short term
Potential
Investors
Local authorities
Adequate wages
Opportunity
Joint development of wage management solutions with suppliers
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Adequate wages
Opportunity
Clients demanding certified fair wage practices in the value chain
Downstream supply chain
Medium term
Potential
Investors
Clients
Suppliers
Adequate wages
Opportunity
Recognition for sector-leading value chain wage management
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Adequate wages
Positive impact
Implementation of DEI requirements for suppliers
Upstream supply chain
Medium term
Potential
Employees
Communities
Suppliers
Equal treatment and opportunities for all
Positive impact
Implementation of anti-discrimination programs for suppliers
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Equal treatment and opportunities for all
Positive impact
Establishment of protocols to ensure equal treatment by suppliers
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Equal treatment and opportunities for all
Positive impact
Partnerships for best practices in value chain equity
Upstream supply chain
Medium term
Potential
Communities
Suppliers
NGOs
Equal treatment and opportunities for all
Positive impact
Promotion of achievements in value chain diversity management
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Equal treatment and opportunities for all
Negative impact
Suppliers failing to implement DEI policies
Upstream supply chain
Short term
Actual
Employees
Communities
Suppliers
Equal treatment and opportunities for all
Negative impact
Absence of equal opportunity criteria in supplier contracts
Upstream supply chain
Short term
Actual
Employees
Investors
Suppliers
Equal treatment and opportunities for all
Negative impact
Suppliers failing to meet legal requirements for equal treatment
Upstream supply chain
Short term
Actual
Investors
Suppliers
Local authorities
Equal treatment and opportunities for all
Negative impact
Lack of transparency on diversity and inclusion for suppliers
Upstream supply chain
Short term
Actual
Employees
Investors
Suppliers
Equal treatment and opportunities for all
Negative impact
Failure to address diversity-related concerns from suppliers
Upstream supply chain
Short term
Actual
Employees
Communities
Suppliers
Equal treatment and opportunities for all
Risk
Authorities increase enforcement of anti-discrimination laws for suppliers
Upstream supply chain
Short term
Potential
Investors
Suppliers
Local authorities
Equal treatment and opportunities for all
Risk
Negative media coverage of discrimination by suppliers
Upstream supply chain
Short term
Potential
Employees
Investors
Clients
Equal treatment and opportunities for all
Risk
Clients require proof of diversity and inclusion from suppliers
Upstream supply chain
Medium term
Potential
Investors
Clients
Suppliers
Equal treatment and opportunities for all
Risk
Need for new investments in supplier diversity management
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Equal treatment and opportunities for all
Risk
Stakeholders file lawsuits for discrimination by suppliers
Upstream supply chain
Short term
Potential
Employees
Investors
Clients
Equal treatment and opportunities for all
Opportunity
Certification for best practices in value chain diversity management
Upstream supply chain
Short term
Potential
Employees
Investors
Suppliers
Equal treatment and opportunities for all