urn: urn:intuitem:risk:library:esrs_p3
locale: en
ref_id: ESRS S1/ESRS S2/ESRS S3/ESRS S4/ESRS G1
name: European sustainability reporting standards (ESRS S1/ESRS S2/ESRS S3/ESRS S4/ESRS
  G1)
description: 'The Commission adopted today the European Sustainability Reporting Standards
  (ESRS) for use by all companies subject to the Corporate Sustainability Reporting
  Directive (CSRD).

  (ESRS S1 Own workforce/ESRS S2 Workers in the value chain/ESRS S3 Affected communities/ESRS
  S4 Consumers and end-users/ESRS G1 Business conduct)

  Current consolidated version: 22/12/2023

  https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222'
copyright: EUROPEAN COMMISSION
version: 1
publication_date: 2024-09-09
provider: EUROPEAN COMMISSION
packager: intuitem
objects:
  framework:
    urn: urn:intuitem:risk:framework:esrs_p3
    ref_id: ESRS S1/ESRS S2/ESRS S3/ESRS S4/ESRS G1
    name: European sustainability reporting standards (ESRS S1/ESRS S2/ESRS S3/ESRS
      S4/ESRS G1)
    description: 'The Commission adopted today the European Sustainability Reporting
      Standards (ESRS) for use by all companies subject to the Corporate Sustainability
      Reporting Directive (CSRD).

      (ESRS S1 Own workforce/ESRS S2 Workers in the value chain/ESRS S3 Affected communities/ESRS
      S4 Consumers and end-users/ESRS G1 Business conduct)

      Current consolidated version: 22/12/2023

      https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222'
    requirement_nodes:
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1
      assessable: false
      depth: 1
      ref_id: ESRS S1
      name: OWN WORKFORCE
    - urn: urn:intuitem:risk:req_node:esrs_p3:node3
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p3:node4
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
      description: "1.The objective of this Standard is to specify disclosure requirements\
        \ which will enable users of the sustainability statement to understand the\
        \ undertaking\u2019s material impacts on its own workforce, as well as related\
        \ material risks and opportunities, including:\n(a) how the undertaking affects\
        \ its own workforce, in terms of material positive and negative actual or\
        \ potential impacts;\n(b) any actions taken, and the result of such actions,\
        \ to prevent, mitigate or remediate actual or potential negative impacts,\
        \ and to address risks and opportunities;\n(c) the nature, type and extent\
        \ of the undertaking\u2019s material risks and opportunities related to its\
        \ impacts and dependencies on its own workforce, and how the undertaking manages\
        \ them; and\n(d) the financial effects on the undertaking over the short-,\
        \ medium-and long-term of material risks and opportunities arising from the\
        \ undertaking\u2019s impacts and dependencies on its own workforce."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node5
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
      description: "2. In order to meet the objective, this Standard also requires\
        \ an explanation of the general approach the undertaking takes to identify\
        \ and manage any material actual and potential impacts on its own workforce\
        \ in relation to the following social, including human rights, factors or\
        \ matters:\n(a) working conditions, including:\ni. secure employment;\nii.\
        \ working time;\niii. adequate wages;\niv. social dialogue;\nv. freedom of\
        \ association, the existence of works councils and the information, consultation\
        \ and participation rights of workers;\nvi. collective bargaining, including\
        \ the rate of the undertaking\u2019s workforce covered by collective agreements;\n\
        vii. work-life balance; and\nviii. health and safety.\n(b) equal treatment\
        \ and opportunities for all, including:\ni. gender equality and equal pay\
        \ for work of equal value;\nii. training and skills development;\niii. employment\
        \ and inclusion of persons with disabilities;\niv. measures against violence\
        \ and harassment in the workplace;\nand\nv. diversity.\n(c) other work-related\
        \ rights, including those that relate to:\ni. child labour;\nii. forced labour;\n\
        iii. adequate housing; and\niv. privacy."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node6
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
      description: "3. This Standard also requires an explanation of how such impacts,\
        \ as well as the undertaking\u2019s dependencies on its own workforce, can\
        \ create material risks or opportunities for the undertaking. For example,\
        \ on the matter of equal opportunities, discrimination in hiring and promotion\
        \ against women can reduce the undertaking\u2019s access to qualified labour\
        \ and harm its reputation. Conversely, policies to increase the representation\
        \ of women in the workforce and in upper levels of management can have positive\
        \ effects, such as increasing the pool of qualified labour and improving the\
        \ undertaking\u2019s reputation."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node7
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
      description: "4. This Standard covers an undertaking\u2019s own workforce, which\
        \ is understood to include both people who are in an employment relationship\
        \ with the undertaking (\u2018employees\u2019) and non-employees who are either\
        \ people with contracts with the undertaking to supply labour (\u2018self-employed\
        \ people\u2019) or people provided by undertakings primarily engaged in \u2018\
        employment activities\u2019 (NACE Code N78). See Application Requirement 3\
        \ for examples of who falls under own workforce. The information required\
        \ to be disclosed with regard to non-employees shall not affect their status\
        \ pursuant to applicable labour law."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node8
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
      description: "5. This Standard does not cover workers in the undertaking\u2019\
        s upstream or downstream value chain; these categories of workers are covered\
        \ in ESRS S2 Workers in the value chain."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node9
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
      description: "6. The Standard requires undertakings to describe their own workforce,\
        \ including key characteristics of the employees and non-employees that are\
        \ part of it. This description provides users with an understanding of the\
        \ structure of the undertaking\u2019s own workforce and helps to contextualise\
        \ information provided through other disclosures."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node10
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
      description: "7. The objective of the Standard is also to enable users to understand\
        \ the extent to which the undertaking aligns or complies with international\
        \ and European human rights instruments and conventions, including the International\
        \ Bill of Human Rights, the UN Guiding Principles on Business and Human Rights\
        \ and the OECD Guidelines for Multinational Enterprises, the International\
        \ Labour Organization\u2019s Declaration on Fundamental Principles and Rights\
        \ at Work and ILO fundamental conventions, the UN Convention on Persons with\
        \ Disabilities, the European Convention of Human Rights, the revised European\
        \ Social Charter, the Charter of Fundamental Rights of the European Union,\
        \ the EU policy priorities as set out by the European Pillar of Social Rights,\
        \ and Union legislation, including the EU labour law acquis."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node11
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1
      name: Interaction with other ESRS
    - urn: urn:intuitem:risk:req_node:esrs_p3:node12
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node11
      description: 8. This Standard shall be read in conjunction with ESRS 1 General
        principles and ESRS 2 General requirements.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node13
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node11
      description: 9. This Standard shall be read in conjunction with ESRS S2 Workers
        in the value chain, ESRS S3 Affected communities and ESRS S4 Consumers and
        end-users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node14
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node11
      description: "10.The reporting under this Standard shall be consistent, coherent\
        \ and where relevant clearly linked with reporting on the undertaking\u2019\
        s value chain workers under ESRS S2, in order to ensure effective reporting."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node15
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1
      name: Disclosure requirements
    - urn: urn:intuitem:risk:req_node:esrs_p3:node16
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node15
      name: ESRS 2 General disclosures
      description: 11. The requirements of this section should be read in conjunction
        with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures
        shall be presented alongside the disclosures required by ESRS 2, except for
        ESRS 2 SBM-3, for which the undertaking has an option to present the disclosures
        alongside the topical disclosure.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node17
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node16
      name: Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p3:node18
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node17
      name: Disclosure Requirement related to ESRS 2 SBM-2
      description: Interests and views of stakeholders
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-2-12
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node18
      ref_id: S1.SBM-2-12
      description: "When responding to ESRS 2 SBM-2, the undertaking shall disclose\
        \ how the interests, views, and rights of people in its own workforce, including\
        \ respect for their human rights, inform its strategy and business model.\
        \ The undertaking\u2019s own workforce is a key group of affected stakeholders."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node20
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node17
      name: Disclosure Requirement related to ESRS 2 SBM-3
      description: Material impacts, risks and opportunities and their interaction
        with strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20
      ref_id: S1.SBM-3-13
      description: 'When responding to ESRS 2 SBM-3 paragraph 48, the undertaking
        shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13
      ref_id: S1.SBM-3-13.a
      description: "whether and how actual and potential impacts on its own workforce\
        \ as identified in ESRS 2 IRO-1 Description of the processes to identify and\
        \ assess material impacts, risks and opportunities: (i) originate from or\
        \ are connected to the undertaking\u2019s strategy and business models, and\
        \ (ii) inform and contribute to adapting the undertaking\u2019s strategy and\
        \ business model; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13
      ref_id: S1.SBM-3-13.b
      description: the relationship between its material risks and opportunities arising
        from impacts and dependencies on own workforce and its strategy and business
        model.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20
      ref_id: S1.SBM-3-14
      description: "When fulfilling the requirements of paragraph 48, the undertaking\
        \ shall disclose whether all people in its own workforce who could be materially\
        \ impacted by the undertaking are included in the scope of its disclosure\
        \ under ESRS 2. These material impacts shall include impacts that are connected\
        \ with the undertaking\u2019s own operations and its value chain, including\
        \ through its products or services, as well as through its business relationships.\
        \ In addition, the undertaking shall provide the following information:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
      ref_id: S1.SBM-3-14.a
      description: a brief description of the types of employees and non-employees
        in its own workforce subject to material impacts by its operations, and specify
        whether they are employees, self- employed people, or people provided by third
        party undertakings primarily engaged in employment activities;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
      ref_id: S1.SBM-3-14.b
      description: in the case of material negative impacts, whether they are either
        (i) widespread or systemic in contexts where the undertaking operates (for
        example, child labour or forced labour or compulsory labour in specific countries
        or regions outside the EU), or (ii) related to individual incidents (for example,
        an industrial accident or an oil spill);
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
      ref_id: S1.SBM-3-14.c
      description: in the case of material positive impacts, a brief description of
        the activities that result in the positive impacts, the types of employees
        and non-employees in its own workforce that are positively affected or could
        be positively affected; the undertaking may also disclose whether the positive
        impacts occur in specific countries or regions;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
      ref_id: S1.SBM-3-14.d
      description: any material risks and opportunities for the undertaking arising
        from impacts and dependencies on its own workforce;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
      ref_id: S1.SBM-3-14.e
      description: "any material impacts on its own workforce that may arise from\
        \ transition plans for reducing negative impacts on the environment and achieving\
        \ greener and climate- neutral operations, including information on the impacts\
        \ on own workforce caused by the undertaking\u2019s plans and actions to reduce\
        \ carbon emissions in line with international agreements. Impacts, risks and\
        \ opportunities include restructuring and employment loss as well as opportunities\
        \ arising from job creation and reskilling or upskilling;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
      ref_id: S1.SBM-3-14.f
      description: 'operations at significant risk of incidents of forced labour or
        compulsory labour ( 87 ) either in terms of:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f
      ref_id: S1.SBM-3-14.f.i
      description: type of operation (such as manufacturing plant); or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f
      ref_id: S1.SBM-3-14.f.ii
      description: countries or geographic areas with operations considered at risk;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
      ref_id: S1.SBM-3-14.g
      description: 'operations at significant risk of incidents of child labour (
        88 ) either in terms of:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g
      ref_id: S1.SBM-3-14.g.i
      description: type of operation (such as manufacturing plant); or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g
      ref_id: S1.SBM-3-14.g.ii
      description: countries or geographic areas with operations considered at risk.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-15
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20
      ref_id: S1.SBM-3-15
      description: In describing the main types of people in its own workforce who
        are or could be negatively affected, based on the materiality assessment set
        out in ESRS 2 IRO 1, the undertaking shall disclose whether and how it has
        developed an understanding of how people with particular characteristics,
        those working in particular contexts, or those undertaking particular activities
        may be at greater risk of harm.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20
      ref_id: S1.SBM-3-16
      description: The undertaking shall disclose which, if any, of its material risks
        and opportunities arising from impacts and dependencies on people in its own
        workforce relate to specific groups of people (for example, particular age
        groups, or people working in a particular factory or country) rather than
        to all of its own workforce (for example, a general pay cut, or training offered
        to all people in its own workforce).
    - urn: urn:intuitem:risk:req_node:esrs_p3:node38
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node16
      name: Impacts, risks and opportunities management
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38
      ref_id: S1-1
      name: Disclosure Requirement S1-1
      description: Policies related to own workforce
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
      ref_id: S1-1-17
      description: The undertaking shall describe its policies adopted to manage its
        material impacts on its own workforce, as well as associated material risks
        and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-18
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
      ref_id: S1-1-18
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of the extent to which the undertaking has policies that address the identification,\
        \ assessment, management and/or remediation of material impacts on the undertaking\u2019\
        s own workforce specifically, as well as policies that cover material impacts,\
        \ risks and opportunities related to its own workforce."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-19
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
      ref_id: S1-1-19
      description: "The disclosure required by paragraph 17 shall contain the information\
        \ on the undertaking\u2019s policies to manage its material impacts, risks\
        \ and opportunities related to its own workforce in accordance with ESRS 2\
        \ MDR-P Policies adopted to manage material sustainability matters. In addition,\
        \ the undertaking shall specify if such policies cover specific groups within\
        \ its own workforce or all of its own workforce."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
      ref_id: S1-1-20
      description: 'The undertaking shall describe its human rights policy commitments
        ( 89 ) that are relevant to its own workforce, including those processes and
        mechanisms to monitor compliance with the UN Guiding Principles on Business
        and Human Rights, ILO Declaration on Fundamental Principles and Rights at
        Work and the OECD Guidelines for Multinational Enterprises ( 90 ). In its
        disclosure it shall focus on those matters that are material in relation to,
        as well as its general approach to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20
      ref_id: S1-1-20.a
      description: respect for the human rights, including labour rights, of people
        in its own workforce;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20
      ref_id: S1-1-20.b
      description: engagement with people in its own workforce; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20
      ref_id: S1-1-20.c
      description: measures to provide and/or enable remedy for human rights impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-21
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
      ref_id: S1-1-21
      description: The undertaking shall disclose whether and how its policies with
        regard to its own workforce are aligned with relevant internationally recognised
        instruments, including the UN Guiding Principles on Business and Human Rights
        ( 91 ).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-22
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
      ref_id: S1-1-22
      description: The undertaking shall state whether its policies in relation to
        its own workforce explicitly address trafficking in human beings ( 92 ), forced
        labour or compulsory labour and child labour.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-23
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
      ref_id: S1-1-23
      description: The undertaking shall state whether it has a workplace accident
        prevention policy or management system ( 93 ).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
      ref_id: S1-1-24
      description: 'The undertaking shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24
      ref_id: S1-1-24.a
      description: whether it has specific policies aimed at the elimination of discrimination,
        including harassment, promoting equal opportunities and other ways to advance
        diversity and inclusion;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24
      ref_id: S1-1-24.b
      description: 'whether the following grounds for discrimination are specifically
        covered in the policy: racial and ethnic origin, colour, sex, sexual orientation,
        gender identity, disability, age, religion, political opinion, national extraction
        or social origin, or other forms of discrimination covered by Union regulation
        and national law;'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24
      ref_id: S1-1-24.c
      description: whether the undertaking has specific policy commitments related
        to inclusion or positive action for people from groups at particular risk
        of vulnerability in its own workforce and, if so, what these commitments are;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24
      ref_id: S1-1-24.d
      description: whether and how these policies are implemented through specific
        procedures to ensure discrimination is prevented, mitigated and acted upon
        once detected, as well as to advance diversity and inclusion in general.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38
      ref_id: S1-2
      name: Disclosure Requirement S1-2
      description: "Processes for engaging with own workforce and workers\u2019 representatives\
        \ about impacts"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-25
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
      ref_id: S1-2-25
      description: The undertaking shall disclose its general processes for engaging
        with people in its own workforce and workers' representatives about actual
        and potential impacts on its own workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
      ref_id: S1-2-26
      description: The objective of this Disclosure Requirement is to enable an understanding
        of how the undertaking engages, as part of its ongoing due diligence process,
        with people in its own workforce and workers' representatives about material,
        actual and potential, positive and/or negative impacts that do or are likely
        to affect them, and whether and how perspectives of its own workforces are
        taken into account in the decision-making processes of the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
      ref_id: S1-2-27
      description: 'The undertaking shall disclose whether and how the perspectives
        of its own workforce inform its decisions or activities aimed at managing
        the actual and potential impacts on its own workforce. This shall include,
        where relevant, an explanation of:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
      ref_id: S1-2-27.a
      description: "whether engagement occurs directly with the undertaking\u2019\
        s own workforce or workers' representatives;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
      ref_id: S1-2-27.b
      description: the stage(s) at which engagement occurs, the type of engagement
        and frequency of the engagement;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
      ref_id: S1-2-27.c
      description: "the function and the most senior role within the undertaking that\
        \ has operational responsibility for ensuring that this engagement happens\
        \ and that the results inform the undertaking\u2019s approach;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
      ref_id: S1-2-27.d
      description: where applicable, a Global Framework Agreement or other agreements
        that the undertaking has with workers' representatives related to the respect
        of human rights of its own workforce, including an explanation of how the
        agreement enables the undertaking to gain insight into the perspectives of
        its own workforce; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
      ref_id: S1-2-27.e
      description: where applicable, how the undertaking assesses the effectiveness
        of its engagement with its own workforce, including, where relevant, any agreements
        or outcomes that result.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
      ref_id: S1-2-28
      description: Where applicable, the undertaking shall disclose the steps it takes
        to gain insight into the perspectives of people in its own workforce who may
        be particularly vulnerable to impacts and/or marginalised (for example, women,
        migrants, people with disabilities).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
      ref_id: S1-2-29
      description: If the undertaking cannot disclose the above required information
        because it has not adopted a general process to engage with its own workforce,
        it shall disclose this to be the case. It may disclose a timeframe in which
        it aims to have such a process in place.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38
      ref_id: S1-3
      name: Disclosure Requirement S1-3
      description: Processes to remediate negative impacts and channels for own workforce
        to raise concerns
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
      ref_id: S1-3-30
      description: The undertaking shall describe the processes it has in place to
        provide for or cooperate in the remediation of negative impacts on people
        in its own workforce that the undertaking is connected with, as well as channels
        available to its own workforce to raise concerns and have them addressed.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-31
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
      ref_id: S1-3-31
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of the formal means by which the undertaking\u2019s own workforce can make\
        \ their concerns and needs known directly to the undertaking and/or through\
        \ which the undertaking supports the availability of such channels (for example,\
        \ grievance mechanisms) in the workplace, and how follow up is carried out\
        \ with the people concerned regarding the issues raised and the effectiveness\
        \ of these channels."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
      ref_id: S1-3-32
      description: 'The undertaking shall describe the processes in place to cover
        the matters defined within paragraph 2 of the Objective section by disclosing
        the following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
      ref_id: S1-3-32.a
      description: its general approach to and processes for providing or contributing
        to remedy where it has caused or contributed to a material negative impact
        on people in its own workforce, including whether and how the undertaking
        assesses that the remedy provided is effective;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
      ref_id: S1-3-32.b
      description: any specific channels it has in place for its own workforce to
        raise their concerns or needs directly with the undertaking and have them
        addressed, including whether these are established by the undertaking itself
        and/or through participation in third-party mechanisms;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
      ref_id: S1-3-32.c
      description: whether or not the undertaking has a grievance/complaints handling
        mechanism related to employee matters ( 94 ); and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
      ref_id: S1-3-32.d
      description: the processes through which the undertaking supports the availability
        of such channels in the workplace of its own workforce; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
      ref_id: S1-3-32.e
      description: how it tracks and monitors issues raised and addressed, and, how
        it ensures the effectiveness of the channels, including through the involvement
        of stakeholders who are intended users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-33
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
      ref_id: S1-3-33
      description: "The undertaking shall disclose whether and how it assesses that\
        \ people in its own workforce are aware of, and trust, these structures or\
        \ processes as a way to raise their concerns or needs and have them addressed.\
        \ In addition, the undertaking shall disclose whether it has policies in place\
        \ regarding the protection of individuals that use them, including workers\u2019\
        \ representatives, against retaliation. If such information has been disclosed\
        \ in accordance with ESRS G1-1, the undertaking may refer to that information."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-34
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
      ref_id: S1-3-34
      description: If the undertaking cannot disclose the above required information
        because it has not adopted a channel for raising concerns and/or does not
        support the availability of such a channel in the workplace for its own workforce,
        it shall disclose this to be the case. It may disclose a timeframe in which
        it aims to have such a channel in place.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38
      ref_id: S1-4
      name: Disclosure Requirement S1-4
      description: Taking action on material impacts on ownworkforce, and approaches
        to managing material risks and pursuing material opportunities related to
        own workforce, and effectiveness of those actions
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-35
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
      ref_id: S1-4-35
      description: The undertaking shall disclose how it takes action to address material
        negative and positive impacts, and to manage material risks and pursue material
        opportunities related to its own workforce, and the effectiveness of those
        actions.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
      ref_id: S1-4-36
      description: 'The objective of this Disclosure Requirement is twofold. Firstly,
        it is to enable an understanding of any actions and initiatives through which
        the undertaking seeks to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36
      ref_id: S1-4-36.a
      description: to prevent, mitigate and remediate negative material impacts on
        its own workforce; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36
      ref_id: S1-4-36.b
      description: to achieve positive material impacts for its own workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node82
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36
      description: Secondly, it is to enable an understanding of the ways in which
        the undertaking is addressing the material risks and pursuing the material
        opportunities related to its own workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-37
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
      ref_id: S1-4-37
      description: The undertaking shall provide a summarised description of the action
        plans and resources to manage its material impacts, risks, and opportunities
        related to its own workforce in accordance with ESRS 2 MDR- A Actions and
        resources in relation to material sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
      ref_id: S1-4-38
      description: 'In relation to the material impacts related to its own workforce,
        the undertaking shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38
      ref_id: S1-4-38.a
      description: actions taken, planned or underway to prevent or mitigate material
        negative impacts on its own workforce;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38
      ref_id: S1-4-38.b
      description: whether and how it has taken action to provide or enable remedy
        in relation to an actual material impact;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38
      ref_id: S1-4-38.c
      description: any additional actions or initiatives it has in place with the
        primary purpose of delivering positive impacts for its own workforce; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38
      ref_id: S1-4-38.d
      description: how it tracks and assesses the effectiveness of these actions and
        initiatives in delivering outcomes for its own workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-39
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
      ref_id: S1-4-39
      description: In relation to paragraph 36, the undertaking shall describe the
        processes through which it identifies what action is needed and appropriate
        in response to a particular actual or potential negative impact on its own
        workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
      ref_id: S1-4-40
      description: 'In relation to material risks and opportunities, the undertaking
        shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40
      ref_id: S1-4-40.a
      description: what action is planned or underway to mitigate material risks for
        the undertaking arising from its impacts and dependencies on its own workforce
        and how it tracks effectiveness in practice; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40
      ref_id: S1-4-40.b
      description: what action is planned or underway to pursue material opportunities
        for the undertaking in relation to its own workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-41
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
      ref_id: S1-4-41
      description: 'The undertaking shall disclose whether and how it ensures that
        its own practices do not cause or contribute to material negative impacts
        on own workforce, including, where relevant, its practices in relation to
        procurement, sales and data use. This may include disclosing what approach
        is taken when tensions arise between the prevention or '
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-42
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
      ref_id: S1-4-42
      description: When disclosing the information required under paragraph 40, the
        undertaking shall consider ESRS 2 MDR-T Tracking effectiveness of policies
        and actions through targets if it evaluates the effectiveness of an action
        by setting a target.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-43
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
      ref_id: S1-4-43
      description: The undertaking shall disclose what resources are allocated to
        the management of its material impacts, with information that allows users
        to gain an understanding of how the material impacts are managed.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node96
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node16
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-5
      name: Disclosure Requirement S1-5
      description: Targets related to managing material negative impacts, advancing
        positive impacts, and managing material risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5
      ref_id: S1-5-44
      description: 'The undertaking shall disclose the time-bound and outcome- oriented
        targets it may have set related to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44
      ref_id: S1-5-44.a
      description: reducing negative impacts on its own workforce; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44
      ref_id: S1-5-44.b
      description: advancing positive impacts on its own workforce; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44
      ref_id: S1-5-44.c
      description: managing material risks and opportunities related to its own workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-45
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5
      ref_id: S1-5-45
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking is using outcome- oriented targets
        to drive and measure its progress in addressing its material negative impacts
        and/or advancing positive impacts on its own workforce, and/or in managing
        material risks and opportunities related to its own workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-46
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5
      ref_id: S1-5-46
      description: "The summarised description of the targets set to manage its material\
        \ impacts, risks and opportunities related to the undertaking\u2019s own workforce\
        \ shall contain the information requirements defined in ESRS 2 MDR-T."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5
      ref_id: S1-5-47
      description: "The undertaking shall disclose the process for setting the targets,\
        \ including whether and how the undertaking engaged directly with its own\
        \ workforce or workers\u2019 representatives in:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47
      ref_id: S1-5-47.a
      description: setting any such targets;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47
      ref_id: S1-5-47.b
      description: "tracking the undertaking\u2019s performance against them; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47
      ref_id: S1-5-47.c
      description: "identifying any lessons or improvements as a result of the undertaking\u2019\
        s performance."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-6
      name: 'Disclosure Requirement S1-6 '
      description: "Characteristics of the undertaking\u2019s employees"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-48
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6
      ref_id: S1-6-48
      description: The undertaking shall describe key characteristics of employees
        in its own workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-49
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6
      ref_id: S1-6-49
      description: "The objective of this Disclosure Requirement is to provide insight\
        \ into the undertaking\u2019s approach to employment, including the scope\
        \ and nature of impacts arising from its employment practices, to provide\
        \ contextual information that aids an understanding of the information reported\
        \ in other disclosures, and to serve as the basis for calculation for quantitative\
        \ metrics to be disclosed under other disclosure requirements in this Standard."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6
      ref_id: S1-6-50
      description: 'In addition to the information required by paragraph 40(a)iii
        of ESRS 2 General Disclosures, the undertaking shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
      ref_id: S1-6-50.a
      description: the total number of employees by head count, and breakdowns by
        gender and by country for countries in which the undertaking has 50 or more
        employees representing at least 10% of its total number of employees;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
      ref_id: S1-6-50.b
      description: 'the total number by head count or full time equivalent (FTE) of:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b
      ref_id: S1-6-50.b.i
      description: permanent employees, and breakdown by gender;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b
      ref_id: S1-6-50.b.ii
      description: temporary employees, and breakdown by gender; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b
      ref_id: S1-6-50.b.iii
      description: non-guaranteed hours employees, and breakdown by gender.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
      ref_id: S1-6-50.c
      description: the total number of employees who have left the undertaking during
        the reporting period and the rate of employee turnover in the reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
      ref_id: S1-6-50.d
      description: 'a description of the methodologies and assumptions used to compile
        the data, including whether the numbers are reported:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d
      ref_id: S1-6-50.d.i
      description: in head count or full-time equivalent (FTE) (including an explanation
        of how FTE is defined); and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d
      ref_id: S1-6-50.d.ii
      description: at the end of the reporting period, as an average across the reporting
        period, or using another methodology.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
      ref_id: S1-6-50.e
      description: where applicable, a provision of contextual information necessary
        to understand the data (for example, to understand fluctuations in number
        of employees during the reporting period); and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
      ref_id: S1-6-50.f
      description: a cross-reference of the information reported under (a) above to
        the most representative number in the financial statements.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.51
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6
      ref_id: S1-6.51
      description: For the information specified in point (b) of paragraph 50, the
        undertaking may in addition disclose the breakdown by region.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.52
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6
      ref_id: S1-6.52
      description: 'The undertaking may disclose by head count or full time equivalent
        (FTE) the following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.52.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.52
      ref_id: S1-6.52.a
      description: full-time employees, and breakdowns by gender and by region; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.52.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.52
      ref_id: S1-6.52.b
      description: part-time employees, and breakdowns by gender and by region
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-7
      name: Disclosure Requirement S1-7
      description: "Characteristics of non-employees in the undertaking\u2019s own\
        \ workforce"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.53
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7
      ref_id: S1-7.53
      description: The undertaking shall describe key characteristics of non- employees
        in its own workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.54
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7
      ref_id: S1-7.54
      description: "The objective of this Disclosure Requirement is to provide insight\
        \ into the undertaking\u2019s approach to employment, including the scope\
        \ and nature of impacts arising from its employment practices, to provide\
        \ contextual information that aids the understanding of the information reported\
        \ in other disclosures, and to serve as the basis for calculation for quantitative\
        \ metrics to be disclosed under other disclosure requirements in this Standard.\
        \ It also allows an understanding of how much the undertaking relies on non-employees\
        \ as part of its workforce."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7
      ref_id: S1-7.55
      description: 'The disclosure required by paragraph 53 shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55
      ref_id: S1-7.55.a
      description: "a disclosure of the total number of non-employees in the undertaking\u2019\
        s own workforce, i.e., either people with contracts with the undertaking to\
        \ supply labour (\u2018self-employed people\u2019) or people provided by undertakings\
        \ primarily engaged in \u2018employment activities\u2019 (NACE Code N78)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55
      ref_id: S1-7.55.b
      description: 'an explanation of the methodologies and assumptions used to compile
        the data, including whether the number of non-employees is reported:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.b
      ref_id: S1-7.55.b.i
      description: in headcount or full-time equivalent (FTE) (including a definition
        of how FTE is defined); and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.b
      ref_id: S1-7.55.b.ii
      description: at the end of the reporting period, as an average across the reporting
        period, or using another methodology.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55
      ref_id: S1-7.55.c
      description: "where applicable, a provision of contextual information necessary\
        \ to understand the data (for example, significant fluctuations in the number\
        \ of non-employees in the undertaking\u2019s own workforce during the reporting\
        \ period and between the current and the previous reporting period)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-56
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7
      ref_id: S1-7-56
      description: For the information specified in point (a) of paragraph 55, the
        undertaking may disclose the most common types of non-employees (for example,
        self-employed people, people provided by undertakings primarily engaged in
        employment activities, and other types relevant to the undertaking), their
        relationship with the undertaking, and the type of work that they perform.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-57
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7
      ref_id: S1-7-57
      description: Where data is not available, the undertaking shall estimate the
        number and state that it has done so. When the undertaking performs estimates,
        it shall describe the basis of preparation of this estimation.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-8
      name: Disclosure Requirement S1-8
      description: Collective bargaining coverage and social dialogue
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-58
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8
      ref_id: S1-8-58
      description: The undertaking shall disclose information on the extent to which
        the working conditions and terms of employment of its employees are determined
        or influenced by collective bargaining agreements and on the extent to which
        its employees are represented in social dialogue in the European Economic
        Area (EEA)
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-59
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8
      ref_id: S1-8-59
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of the coverage of collective bargaining agreements and social dialogue\
        \ for the undertaking\u2019s own employees."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8
      ref_id: S1-8-60
      description: 'The undertaking shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60
      ref_id: S1-8-60.a
      description: the percentage of its total employees covered by collective bargaining
        agreements;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60
      ref_id: S1-8-60.b
      description: in the EEA, whether it has one or more collective bargaining agreements
        and, if so, the overall percentage of its employees covered by such agreement(s)
        for each country in which it has significant employment, defined as at least
        50 employees by head count representing at least 10% of its total number of
        employees; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60
      ref_id: S1-8-60.c
      description: outside the EEA, the percentage of its own employees covered by
        collective bargaining agreements by region.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-61
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8
      ref_id: S1-8-61
      description: For employees not covered by collective bargaining agreements,
        the undertaking may disclose whether it determines their working conditions
        and terms of employment based on collective bargaining agreements that cover
        its other employees or based on collective bargaining agreements from other
        undertakings.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-62
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8
      ref_id: S1-8-62
      description: The undertaking may disclose the extent to which the working conditions
        and terms of employment of non-employees in its own workforce are determined
        or influenced by collective bargaining agreements, including an estimate of
        the coverage rate.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-63
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8
      ref_id: S1-8-63
      description: 'The undertaking shall disclose the following information in relation
        to social dialogue:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-63.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-63
      ref_id: S1-8-63.a
      description: "the global percentage of employees covered by workers\u2019 representatives,\
        \ reported at the country level for each EEA country in which the undertaking\
        \ has significant employment; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-63.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-63
      ref_id: S1-8-63.b
      description: the existence of any agreement with its employees for representation
        by a European Works Council (EWC), a Societas Europaea (SE) Works Council,
        or a Societas Cooperativa Europaea (SCE) Works Council.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-9
      name: Disclosure Requirement S1-9
      description: Diversity metrics
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-64
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9
      ref_id: S1-9-64
      description: The undertaking shall disclose the gender distribution at top management
        and the age distribution amongst its employees.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-65
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9
      ref_id: S1-9-65
      description: The objective of this Disclosure Requirement is to enable an understanding
        of gender diversity at top management level and the age distribution of its
        employees.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-66
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9
      ref_id: S1-9-66
      description: 'The undertaking shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-66.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-66
      ref_id: S1-9-66.a
      description: the gender distribution in number and percentage at top management
        level; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-66.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-66
      ref_id: S1-9-66.b
      description: 'the distribution of employees by age group: under 30 years old;
        30- 50 years old; over 50 years old.'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-10
      name: Disclosure Requirement S1-10
      description: Adequate wages
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-67
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10
      ref_id: S1-10-67
      description: The undertaking shall disclose whether or not its employees are
        paid an adequate wage, and if they are not all paid an adequate wage, the
        countries and percentage of employees concerned.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-68
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10
      ref_id: S1-10-68
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of whether or not all the undertaking\u2019s employees are paid an adequate\
        \ wage, in line with applicable benchmarks."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-69
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10
      ref_id: S1-10-69
      description: The undertaking shall disclose whether all its employees are paid
        an adequate wage, in line with applicable benchmarks. If so, stating this
        will be sufficient to fulfil this disclosure requirement and no further information
        is needed.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-70
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10
      ref_id: S1-10-70
      description: If not all its employees are paid an adequate wage in line with
        applicable benchmarks, the undertaking shall disclose the countries where
        employees earn below the applicable adequate wage benchmark and the percentage
        of employees that earn below the applicable adequate wage benchmark for each
        of these countries.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-71
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10
      ref_id: S1-10-71
      description: The undertaking may also disclose the information specified in
        this disclosure requirement with regard to non-employees in its workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-11
      name: Disclosure Requirement S1-11
      description: Social protection
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-72
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11
      ref_id: S1-11-72
      description: The undertaking shall disclose whether its employees are covered
        by social protection against loss of income due to major life events, and,
        if not, the countries where this is not the case.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-73
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11
      ref_id: S1-11-73
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of whether the undertaking\u2019s employees are covered by social protection\
        \ against loss of income due to major life events, and, if not, the countries\
        \ where this is not the case."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11
      ref_id: S1-11-74
      description: 'The undertaking shall disclose whether all its employees are covered
        by social protection, through public programs or through benefits offered
        by the undertaking, against loss of income due to any of the following major
        life events:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74
      ref_id: S1-11-74.a
      description: sickness;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74
      ref_id: S1-11-74.b
      description: unemployment starting from when the own worker is working for the
        undertaking;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74
      ref_id: S1-11-74.c
      description: employment injury and acquired disability;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74
      ref_id: S1-11-74.d
      description: parental leave; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74
      ref_id: S1-11-74.e
      description: retirement
    - urn: urn:intuitem:risk:req_node:esrs_p3:node171
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74
      description: If so, stating this is sufficient to fulfil this disclosure requirement
        and no further information is needed.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-75
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11
      ref_id: S1-11-75
      description: If not all of its employees are covered by social protection in
        accordance with paragraph 72, the undertaking shall in addition disclose the
        countries where employees do not have social protection with regard to one
        or more of the types of events listed in paragraph 72 and for each of those
        countries the types of employees who do not have social protection with regard
        to each applicable major life event.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-76
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11
      ref_id: S1-11-76
      description: The undertaking may also disclose the information specified in
        this disclosure requirement with regard to non-employees in its workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-12
      name: Disclosure Requirement S1-12
      description: Persons with disabilities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-77
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-12
      ref_id: S1-12-77
      description: The undertaking shall disclose the percentage of its own employees
        with disabilities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-78
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-12
      ref_id: S1-12-78
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of the extent to which persons with disabilities are included among the\
        \ undertaking\u2019s employees."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-79
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-12
      ref_id: S1-12-79
      description: The undertaking shall disclose the percentage of persons with disabilities
        amongst its employees, subject to legal restrictions on the collection of
        data.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-80
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-12
      ref_id: S1-12-80
      description: The undertaking may disclose the percentage of employees with disabilities
        with a breakdown by gender.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-13
      name: Disclosure Requirement S1-13
      description: Training and skills development metrics
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-81
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13
      ref_id: S1-13-81
      description: The undertaking shall disclose the extent to which training and
        skills development is provided to its employees.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-82
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13
      ref_id: S1-13-82
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of the training and skills development -related activities that have been\
        \ offered to employees, within the context of continuous professional growth,\
        \ to upgrade employees\u2019 skills and facilitate continued employability."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-83
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13
      ref_id: S1-13-83
      description: 'The disclosure required by paragraph 81 shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-83.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-83
      ref_id: S1-13-83.a
      description: the percentage of employees that participated in regular performance
        and career development reviews; such information shall be broken down by gender;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-83.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-83
      ref_id: S1-13-83.b
      description: the average number of training hours per employee and by gender.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-84
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13
      ref_id: S1-13-84
      description: The undertaking may disclose breakdowns by employee category for
        the percentage of employees that participated in regular performance and career
        development and for the average number of training hours per employee.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-85
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13
      ref_id: S1-13-85
      description: The undertaking may also disclose the information specified in
        this disclosure requirement with regard to non-employees in its workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-14
      name: 'Disclosure Requirement S1-14 '
      description: Health and safety metrics
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-86
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14
      ref_id: S1-14-86
      description: "The undertaking shall disclose information on the extent to which\
        \ its own workforce is covered by its health and safety management system\
        \ and the number of incidents associated with work-related injuries, ill health\
        \ and fatalities of its own workforce. In addition, it shall disclose the\
        \ number of fatalities as a result of work-related injuries and work-related\
        \ ill health of other workers working on the undertaking\u2019s sites."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-87
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14
      ref_id: S1-14-87
      description: The objective of this Disclosure Requirement is to allow an understanding
        of the coverage, quality and performance of the health and safety management
        system established to prevent work-related injuries.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14
      ref_id: S1-14-88
      description: "The disclosure required by paragraph 86 shall include the following\
        \ information, where applicable broken down between employees and non-employees\
        \ in the undertaking\u2019s own workforce:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88
      ref_id: S1-14-88.a
      description: "the percentage of people in its own workforce who are covered\
        \ by the undertaking\u2019s health and safety management system based on legal\
        \ requirements and/or recognised standards or guidelines;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88
      ref_id: S1-14-88.b
      description: the number of fatalities ( 95 ) as a result of work-related injuries
        and work-related ill health;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88
      ref_id: S1-14-88.c
      description: the number and rate of recordable work-related accidents;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88
      ref_id: S1-14-88.d
      description: "with regard to the undertaking\u2019s employees, the number of\
        \ cases of recordable work-related ill health, subject to legal restrictions\
        \ on the collection of data; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88
      ref_id: S1-14-88.e
      description: "with regard to the undertaking\u2019s employees, the number of\
        \ days lost to work-related injuries and fatalities from work-related accidents,\
        \ work-related ill health and fatalities from ill health ( 96 )."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node196
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88
      description: "The information for (b) shall also be reported for other workers\
        \ working on the undertaking\u2019s sites, such as value chain workers if\
        \ they are working on the undertaking\u2019s sites."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-89
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14
      ref_id: S1-14-89
      description: The undertaking may also disclose the information specified in
        points (d) and (e) of paragraph 88 with regard to non-employees.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-90
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14
      ref_id: S1-14-90
      description: 'In addition, the undertaking may include the following additional
        information on the health and safety coverage: the percentage of its own workers
        covered by a health and safety management system which is based on legal requirements
        and/or recognised standards or guidelines and which has been internally audited
        and/or audited or certified by an external party.'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-15
      name: 'Disclosure Requirement S1-15 '
      description: Work-life balance metrics
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-91
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15
      ref_id: S1-15-91
      description: The undertaking shall disclose the extent to which employees are
        entitled to and make use of family-related leave.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-92
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15
      ref_id: S1-15-92
      description: The objective of this Disclosure Requirement is to provide an understanding
        of the entitlement and actual practices amongst the employees to take family-related
        leave in a gender equitable manner, as it is one of the dimensions of work-life
        balance.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-93
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15
      ref_id: S1-15-93
      description: 'The disclosure required by paragraph 91 shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-93.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-93
      ref_id: S1-15-93.a
      description: the percentage of employees entitled to take family-related leave;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-93.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-93
      ref_id: S1-15-93.b
      description: the percentage of entitled employees that took family-related leave,
        and a breakdown by gender.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-94
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15
      ref_id: S1-15-94
      description: "If all of the undertaking\u2019s employees are entitled to family-related\
        \ leave through social policy and/or collective bargaining agreements, it\
        \ is sufficient to disclose this in order to meet the requirement of paragraph\
        \ 93a."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-16
      name: 'Disclosure Requirement S1-16 '
      description: Remuneration metrics (pay gap and total remuneration)
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-95
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16
      ref_id: S1-16-95
      description: The undertaking shall disclose the percentage gap in pay between
        its female and male employees and the ratio between the remuneration of its
        highest paid individual and the median remuneration for its employees.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-96
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16
      ref_id: S1-16-96
      description: "The objective of this Disclosure Requirement is twofold: to allow\
        \ an understanding of the extent of any gap in the pay between women and men\
        \ amongst the undertaking\u2019s employees; and to provide insight into the\
        \ level of remuneration inequality inside the undertaking and whether wide\
        \ pay disparities exist."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16
      ref_id: S1-16-97
      description: 'The disclosure required by paragraph 95 shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97
      ref_id: S1-16-97.a
      description: the gender pay gap, defined as the difference of average pay levels
        between female and male employees, expressed as percentage of the average
        pay level of male employees ( 97 );
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97
      ref_id: S1-16-97.b
      description: the annual total remuneration ratio of the highest paid individual
        to the median annual total remuneration for all employees (excluding the highest-paid
        individual) ( 98 ); and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97
      ref_id: S1-16-97.c
      description: where applicable, any contextual information necessary to understand
        the data and how the data has been compiled and other changes to the underlying
        data that are to be considered.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-98
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16
      ref_id: S1-16-98
      description: The undertaking may disclose a breakdown of the gender pay gap
        as defined in paragraph 97(a) by employee category and/or by country/ segment.
        The undertaking may also disclose the gender pay gap between employees by
        categories of employees broken down by ordinary basic salary and complementary
        or variable components.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-99
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16
      ref_id: S1-16-99
      description: In relation to paragraph 97 (b), the undertaking may report this
        figure adjusted for purchasing power differences between countries, in which
        case it shall report the methodology used for the calculation.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
      ref_id: S1-17
      name: Disclosure Requirement S1-17
      description: Incidents, complaints and severe human rights impacts
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-100
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17
      ref_id: S1-17-100
      description: The undertaking shall disclose the number of work-related incidents
        and/or complaints and severe human rights impacts within its own workforce,
        and any related fines, sanctions or compensation for the reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-101
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17
      ref_id: S1-17-101
      description: The objective of this Disclosure Requirement is to allow an understanding
        of the extent to which work-related incidents and severe cases of human rights
        impacts are affecting its own workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-102
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17
      ref_id: S1-17-102
      description: The disclosure required by paragraph 100 shall include, subject
        to the relevant privacy regulations, work-related incidents of discrimination
        on the grounds of gender, racial or ethnic origin, nationality, religion or
        belief, disability, age, sexual orientation, or other relevant forms of discrimination
        involving internal and/or external stakeholders across operations in the reporting
        period. This includes incidents of harassment as a specific form of discrimination.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17
      ref_id: S1-17-103
      description: 'The undertaking shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103
      ref_id: S1-17-103.a
      description: the total number of incidents of discrimination, including harassment,
        reported in the reporting period ( 99 );
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103
      ref_id: S1-17-103.b
      description: "the number of complaints filed through channels for people in\
        \ the undertaking\u2019s own workforce to raise concerns (including grievance\
        \ mechanisms) and, where applicable, to the National Contact Points for OECD\
        \ Multinational Enterprises related to the matters defined in paragraph 2\
        \ of this Standard, excluding those already reported in (a) above;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103
      ref_id: S1-17-103.c
      description: the total amount of fines, penalties, and compensation for damages
        as a result of the incidents and complaints disclosed above, and a reconciliation
        of such monetary amounts disclosed with the most relevant amount presented
        in the financial statements; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103
      ref_id: S1-17-103.d
      description: where applicable, contextual information necessary to understand
        the data and how such data has been compiled.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-104
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17
      ref_id: S1-17-104
      description: 'The undertaking shall disclose the following information regarding
        identified cases of severe human rights incidents (e.g., forced labour, human
        trafficking or child labour):'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-104.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-104
      ref_id: S1-17-104.a
      description: "the number of severe human rights incidents connected to the undertaking\u2019\
        s workforce in the reporting period, including an indication of how many of\
        \ these are cases of non-respect of the UN Guiding Principles on Business\
        \ and Human Rights, ILO Declaration on Fundamental Principles and Rights at\
        \ Work or OECD Guidelines for Multinational Enterprises. If no such incidents\
        \ have occurred, the undertaking shall state this ( 100 ); and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-104.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-104
      ref_id: S1-17-104.b
      description: the total amount of fines, penalties and compensation for damages
        for the incidents described in (a) above, and a reconciliation of the monetary
        amounts disclosed in the most relevant amount in the financial statements.
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS S1-Appendix A
      name: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p3:node228
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p3:node229
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node228
      description: AR 1. In addition to the issues listed in paragraph 2, the undertaking
        may also consider disclosing information about other issues relevant to a
        material impact for a shorter period of time, for instance initiatives regarding
        the health and safety of its own workforce during a pandemic.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node230
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node228
      description: AR 2. The overview of social matters provided in paragraph 2 is
        not meant to imply that all of these issues should be reported on in each
        Disclosure Requirement in this Standard. Rather, they provide a list of matters
        derived from the sustainability reporting requirements set out in Directive
        2013/34/EU that the undertaking shall consider for the ESRS 2 materiality
        assessment related to its own workforce and, as appropriate, report as material
        impacts, risks and opportunities within the scope of this Standard.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node231
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node228
      description: "AR 3. Examples of people that fall within the scope of \u2018\
        Own workforce\u2019 are:\n(a) Examples of contractors (self-employed persons)\
        \ in the undertaking\u2019s own workforce include:\ni. Contractors hired by\
        \ the undertaking to perform work that would otherwise be carried out by an\
        \ employee\nii. Contractors hired by the undertaking to perform work in a\
        \ public area (e.g., on a road, on the street).\niii. Contractors hired by\
        \ the undertaking to deliver the work/ service directly at the workplace of\
        \ a client of the undertaking.\n(b) Examples of people employed by a third\
        \ party engaged in \u2018employment activities\u2019 include people who perform\
        \ the same work that employees carry out, such as:\ni. people who fill in\
        \ for employees who are temporarily absent (due to illness, holiday, parental\
        \ leave, etc.);\nii. people performing work additional to regular employees;\n\
        iii. people who are dispatched temporarily from another EU member state to\
        \ work for the undertaking (\u2018posted workers\u2019)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node232
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a
      name: ESRS 2 General Disclosures
    - urn: urn:intuitem:risk:req_node:esrs_p3:node233
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node232
      name: Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p3:node234
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node233
      name: Disclosure Requirement related to ESRS 2 SBM-2
      description: Interests and views of stakeholders
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-2.ar-4
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node234
      ref_id: S1.SBM-2.AR-4
      description: ESRS 2 SBM-2 requires the undertaking to provide an understanding
        of whether and how it considers the role that its strategy and business model
        may play in creating, exacerbating or mitigating significant material impacts
        on its own workforce, and whether and how the business model and strategy
        are adapted to address such material impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-2.ar-5
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node234
      ref_id: S1.SBM-2.AR-5
      description: "While the undertaking\u2019s own workforce may not be engaging\
        \ with the undertaking at the level of its strategy or business model, their\
        \ views can inform the undertaking\u2019s assessment of its strategy and business\
        \ model. The undertaking shall consider the views of workers\u2019 representatives\
        \ when applicable to fulfil this disclosure."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node237
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node233
      name: Disclosure Requirement related to ESRS 2 SBM-3
      description: Material impacts, risks and opportunities and their interaction
        with strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3.ar-6
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node237
      ref_id: S1.SBM-3.AR-6
      description: "Impacts on the undertaking\u2019s own workforce can originate\
        \ in its strategy or business model in a number of different ways. For example,\
        \ impacts may relate to the undertaking\u2019s value proposition (such as\
        \ providing lowest cost products or services, or high-speed delivery, in ways\
        \ that put pressure on labour rights in its own operations), or its cost structure\
        \ and the revenue model (such as shifting inventory risk to suppliers, with\
        \ knock-on effects on the labour rights of people who work for them)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3.ar-7
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node237
      ref_id: S1.SBM-3.AR-7
      description: "Impacts on the undertaking\u2019s own workforce that originate\
        \ in the strategy or business model can also bring material risks to the undertaking.\
        \ For example, risks arise if some people in the workforce are at risk of\
        \ forced labour, and the undertaking is importing products into countries\
        \ where the law allows for the confiscation of imported goods that are suspected\
        \ of being made with forced labour. An example of opportunities for the undertaking\
        \ may result from providing opportunities for the workforce such as job creation\
        \ and upskilling in the context of a \u2018just transition\u2019. Another\
        \ example, in the context of a pandemic or other severe health crisis, relates\
        \ to the undertaking potentially relying on contingent labour with little\
        \ to no access to sick care and health benefits that may face severe operational\
        \ and business continuity risks as workers have no choice but to keep working\
        \ while sick, further exacerbating the spread of the disease and causing major\
        \ supply chain breakdowns. Reputational and business opportunity risks linked\
        \ to the exploitation of low-skilled, low-paid workers in sourcing geographies\
        \ with minimal protections for them are also increasing with media backlash\
        \ and consumer preferences moving to more ethically sourced or sustainable\
        \ goods."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3.ar-8
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node237
      ref_id: S1.SBM-3.AR-8
      description: "Examples of particular characteristics of people in the undertaking\u2019\
        s own workforce that may be considered by the undertaking when responding\
        \ to paragraph 15 relate to young people that may be more susceptible to impacts\
        \ on their physical and mental development, or women in a context where women\
        \ are routinely discriminated against in the terms and conditions of work,\
        \ or migrants in a context where the market for the supply of labour is poorly\
        \ regulated and workers are routinely charged recruitment fees. For some people\
        \ in the workforce, the inherent nature of the activity that they are required\
        \ to undertake may put them at risk (for example, people required to handle\
        \ chemicals or operate certain equipment or low paid employees who are on\
        \ \u2018zero hours\u2019 contracts)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3.ar-9
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node237
      ref_id: S1.SBM-3.AR-9
      description: "With regard to paragraph 16, material risks could also arise because\
        \ of the undertaking\u2019s dependency on its own workforce where low-likelihood\
        \ but high-impact events may trigger financial effects; for example, where\
        \ a global pandemic leads to severe health impacts on the undertaking\u2019\
        s workforce resulting in major disruptions to production and distribution.\
        \ Other examples of risk related to the undertaking\u2019s dependency on its\
        \ workforce include a shortage in skilled workers or political decisions or\
        \ legislation affecting its own operations and own workforce."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node242
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node232
      name: Impacts, risks and opportunities management
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node242
      ref_id: S1-1 AR
      name: Disclosure Requirement S1-1
      description: Policies related to own workforce
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-10
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar
      ref_id: S1-1 AR 10
      description: "The undertaking shall consider whether explanations of significant\
        \ changes to the policies adopted during the reporting year (for example,\
        \ new expectations for foreign subsidiaries, new or additional approaches\
        \ to due diligence and remedy) provide contextual information for users and\
        \ may disclose such explanations. This includes policies and commitments of\
        \ the undertaking to prevent or mitigate the risks and negative impacts on\
        \ people in its own workforce of reducing carbon emissions and transitioning\
        \ to greener and climate-neutral operations as well as to provide opportunities\
        \ for the workforce such as job creation and upskilling, including explicit\
        \ commitments to a \u2018just transition\u2019."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-11
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar
      ref_id: S1-1 AR 11
      description: "The policy may take the form of a stand-alone policy regarding\
        \ the undertaking\u2019s own workforce or be included in a broader document\
        \ such as a code of ethics or a general sustainability policy that has already\
        \ been disclosed by the undertaking as part of another ESRS. In those cases,\
        \ the undertaking shall provide an accurate cross-reference to identify the\
        \ aspects of the policy that satisfy the requirements of this Disclosure Requirement."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-12
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar
      ref_id: S1-1 AR 12
      description: "When disclosing the alignment of its policies with the UN Guiding\
        \ Principles on Business and Human Rights, the undertaking shall consider\
        \ that the Guiding Principles refer to the International Bill of Human Rights,\
        \ which consist of the Universal Declaration of Human Rights and the two Covenants\
        \ that implement it, as well as the International Labour Organisation\u2019\
        s Declaration on Fundamental Rights and Principles at Work and the core conventions\
        \ that underpin it, and may report on alignment with these instruments."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-13
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar
      ref_id: S1-1 AR 13
      description: When explaining how external-facing policies are embedded, the
        undertaking may, for example, consider internal policies of responsible sourcing,
        and alignment with other policies relevant to its own workforce, for example,
        regarding forced labour. With regard to supplier codes of conduct that the
        undertaking may have, it shall indicate whether they include provisions addressing
        the safety of workers, precarious work (i.e., use of workers on short-term
        or limited hours contracts, workers employed via third parties, sub- contracting
        to third parties or use of informal workers), human trafficking, the use of
        forced labour or child labour, and whether such provisions are fully in line
        with applicable ILO standards.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-14
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar
      ref_id: S1-1 AR 14
      description: "The undertaking may provide an illustration of the types of communication\
        \ of its policies to those individuals, group of individuals or entities for\
        \ whom they are relevant, either because they are expected to implement them\
        \ (for example, the undertaking\u2019s employees, contractors and suppliers),\
        \ or because they have a direct interest in their implementation (for example,\
        \ people in its own workforce, investors). It may disclose communication tools\
        \ and channels (for example, flyers, newsletters, dedicated websites, social\
        \ media, face to face interactions, workers\u2019 representatives), aimed\
        \ at ensuring that the policy is accessible and that different audiences understand\
        \ its implications. The undertaking may also explain how it identifies and\
        \ removes potential barriers for dissemination, such as through translation\
        \ into relevant languages or the use of graphic depictions."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-15
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar
      ref_id: S1-1 AR 15
      description: Discrimination in employment and occupation occurs when someone
        is treated differently or less favourably because of characteristics that
        are not related to merit or the inherent requirements of the job. These characteristics
        are commonly defined in national laws. Besides the grounds mentioned in the
        Disclosure Requirement, the undertaking shall consider other grounds for discrimination
        prohibited under national legislation.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-16
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar
      ref_id: S1-1 AR 16
      description: ' Discrimination can arise in a variety of work-related activities.
        These include access to employment, particular occupations, training and vocational
        guidance and social security. Moreover, it can occur with respect to the terms
        and conditions of employment, such as: recruitment, remuneration, hours of
        work and rest, paid holidays, maternity protection, security of tenure, job
        assignments, performance assessment and advancement, training opportunities,
        promotion prospects, occupational safety and health, termination of employment.
        The undertaking may address these areas specifically when disclosing its policies
        and underlying procedures to fulfil the disclosure requirement.'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar
      ref_id: S1-1 AR 17
      description: 'The undertaking may disclose whether it:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17
      ref_id: S1-1 AR 17.a
      description: has policies and procedures which make qualifications, skills and
        experience the basis for the recruitment, placement, training and advancement
        at all levels, while accounting for the fact that some individuals may have
        more difficulty than others to acquire such qualifications, skills and experience;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17
      ref_id: S1-1 AR 17.b
      description: assigns responsibility at top management level for equal treatment
        and opportunities in employment, issue clear company-wide policies and procedures
        to guide equal employment practices, and link advancement to desired performance
        in this area;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17
      ref_id: S1-1 AR 17.c
      description: provides staff training on non-discrimination policies and practices,
        with a particular focus on middle and upper management to raise awareness
        and address resolution strategies for preventing and addressing systemic and
        incidental discrimination;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17
      ref_id: S1-1 AR 17.d
      description: makes adjustments to the physical environment to ensure health
        and safety for workers, customers and other visitors with disabilities;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17
      ref_id: S1-1 AR 17.e
      description: evaluates whether job requirements have been defined in a way that
        could systematically disadvantage certain groups;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17
      ref_id: S1-1 AR 17.f
      description: keeps up-to-date records on recruitment, training and promotion
        that provide a transparent view of opportunities for employees and their progression
        within the undertaking;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17
      ref_id: S1-1 AR 17.g
      description: puts in place grievance procedures to address complaints, handle
        appeals and provide recourse for employees (especially in the context of negotiations
        and collective agreements) when discrimination is identified, and is alert
        to formal structures and informal cultural issues that can prevent employees
        from raising concerns and grievances; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17
      ref_id: S1-1 AR 17.h
      description: has programs to promote access to skills development.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node242
      ref_id: S1-2 AR
      name: Disclosure Requirement S1-2
      description: Processes for engaging with own workforce and workers' representatives
        about impacts
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-18
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar
      ref_id: S1-2 AR 18
      description: When describing what function or role has operational responsibility
        for such engagement and/or ultimate accountability, the undertaking may disclose
        whether this is a dedicated role or function or part of a broader role or
        function, and whether any capacity building activities have been offered to
        support the staff to undertake engagement. If it cannot identify such a position
        or function, it may state that this is the case. This disclosure could also
        be fulfilled by making reference to information disclosed according to ESRS
        2 GOV-1 The role of the administrative, management and supervisory bodies.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar
      ref_id: S1-2 AR 19
      description: 'When preparing the disclosures described in paragraph 27 b) and
        c), the following illustrations may be considered:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19
      ref_id: S1-2 AR 19.a
      description: examples of stages at which engagement occurs are i) determining
        the approach to mitigation and ii) evaluating the effectiveness of mitigation;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19
      ref_id: S1-2 AR 19.b
      description: for type of engagement, these could be participation, consultation
        and/or information;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19
      ref_id: S1-2 AR 19.c
      description: for the frequency of the engagement, information may be provided
        on whether engagement occurs on a regular basis, at certain points in a project
        or business process, (for example, when a new harvest season begins or a new
        production line is opened), as well as whether it occurs in response to legal
        requirements and/or in response to stakeholder requests and whether the result
        of the engagement is being integrated into the undertaking's decision- making
        processes; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19
      ref_id: S1-2 AR 19.d
      description: for the role with operational responsibility, whether the undertaking
        requires relevant staff to have certain skills, or whether it provides training
        or capacity building to relevant staff to undertake engagement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-20
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar
      ref_id: S1-2 AR 20
      description: Global Framework Agreements (GFA) serve to establish an ongoing
        relationship between a multinational enterprise and a Global Union Federation
        to ensure that the undertaking adheres to the same standards in every country
        in which it operates.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-21
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar
      ref_id: S1-2 AR 21
      description: To illustrate how the perspectives of its own workforce have informed
        specific decisions or activities, the undertaking may provide examples from
        the current reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-22
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar
      ref_id: S1-2 AR 22
      description: Where the undertaking has agreements with national, European or
        international trade unions or works councils related to the rights of people
        in its own workforce, this can be disclosed to illustrate how the agreement
        enables the undertaking to gain insight into the perspectives of such people.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-23
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar
      ref_id: S1-2 AR 23
      description: Where possible, the undertaking may disclose examples from the
        reporting period to illustrate how the perspectives of its own workforce and
        workers' representatives have informed specific decisions or activities of
        the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar
      ref_id: S1-2 AR 24
      description: 'The undertaking shall consider the following aspects when fulfilling
        this Disclosure Requirement:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24
      ref_id: S1-2 AR 24.a
      description: The type of engagement (for example, information, consultation
        or participation) and its frequency (for example, ongoing, quarterly, annually);
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24
      ref_id: S1-2 AR 24.b
      description: how feedback is recorded and integrated into decision-making, and
        how people in the workforce are informed about the way in which their feedback
        has influenced decisions;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24
      ref_id: S1-2 AR 24.c
      description: whether engagement activities take place at the organisational
        level or at a lower level, such as at the site or project level, and in the
        latter case, how information from engagement activities is centralised;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24
      ref_id: S1-2 AR 24.d
      description: the resources (for example, financial or human resources) allocated
        to engagement; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24
      ref_id: S1-2 AR 24.e
      description: "how it engages with people in its workforce and workers\u2019\
        \ representatives on the impacts on its own workforce that may arise from\
        \ reducing carbon emissions and transitioning to greener and climate-neutral\
        \ operations, in particular restructuring, employment loss or creation, training\
        \ and up/reskilling, gender and social equity, and health and safety."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar
      ref_id: S1-2 AR 25
      description: 'The undertaking may also disclose the following information in
        relation to paragraph 24 on diversity:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25
      ref_id: S1-2 AR 25.a
      description: how it engages with at-risk or persons in vulnerable situations
        (for example whether it takes specific approaches and gives special attention
        to potential barriers);
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25
      ref_id: S1-2 AR 25.b
      description: how it takes into account potential barriers to engagement with
        people in its workforce (for example, language and cultural differences, gender
        and power imbalances, divisions within a community or group);
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25
      ref_id: S1-2 AR 25.c
      description: how it provides people in its workforce with information that is
        understandable and accessible through appropriate communication channels;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25
      ref_id: S1-2 AR 25.d
      description: any conflicting interests that have arisen among its workforce
        and how the undertaking has resolved these conflicting interests; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25
      ref_id: S1-2 AR 25.e
      description: how it seeks to respect the human rights of all stakeholders engaged,
        for example, their rights to privacy, freedom of expression, and peaceful
        assembly and protest.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-26
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar
      ref_id: S1-2 AR 26
      description: The undertaking may also report information about the effectiveness
        of processes for engaging with its own workforce from previous reporting periods.
        This applies in cases where the undertaking has assessed the effectiveness
        of these processes or derived lessons during the current reporting period.
        Processes used to track effectiveness can include internal or external auditing
        or verification, impact assessments, measurement systems, stakeholder feedback,
        grievance mechanisms, external performance ratings, and benchmarking.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node242
      ref_id: S1-3 AR
      name: 'Disclosure Requirement S1-3 '
      description: Processes to remediate negative impacts and channels for its own
        workforce to raise concerns
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-27
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar
      ref_id: S1-3 AR 27
      description: ' In fulfilling the requirements set out by the disclosure criteria
        of Disclosure Requirement ESRS S1-3, the undertaking may be guided by the
        content of the UN Guiding Principles on Business and Human Rights and the
        OECD Due Diligence Guidance for Responsible Business Conduct focused on remediation
        and grievance mechanisms.'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-28
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar
      ref_id: S1-3 AR 28
      description: "Channels for raising concerns or needs include grievance mechanisms,\
        \ hotlines, trade unions (where people in the workforce are unionised), works\
        \ councils, dialogue processes or other means through which the undertaking\u2019\
        s own workforce or workers\u2019 representatives can raise concerns about\
        \ impacts or explain needs that they would like the undertaking to address.\
        \ This could include both channels provided by the undertaking directly and\
        \ channels provided by the entities where their own workforce is working,\
        \ in addition to any other mechanisms an undertaking may use to gain insight\
        \ into the management of impacts on its own workforce, such as compliance\
        \ audits. Where the undertaking is relying solely on information about the\
        \ existence of such channels provided by its business relationships to answer\
        \ this requirement, it may state that."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-29
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar
      ref_id: S1-3 AR 29
      description: "Third party mechanisms could include those operated by the government,\
        \ NGOs, industry associations and other collaborative initiatives. The undertaking\
        \ may disclose whether these are accessible to all of its own workforce (or\
        \ workers\u2019 representatives or, in their absence, individuals or organisations\
        \ acting on their behalf or who are otherwise in a position to be aware of\
        \ negative impacts)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-30
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar
      ref_id: S1-3 AR 30
      description: The undertaking shall consider whether and how people in its own
        workforce that may be affected and their workers' representatives are able
        to access channels at the level of the undertaking they are employed by, or
        contracted to work for, in relation to each material impact. Relevant channels
        may include hotlines, trade unions (where people in the workforce are unionised)
        or works councils, or other grievance mechanisms operated by the relevant
        undertaking or by a third party.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-31
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar
      ref_id: S1-3 AR 31
      description: "In explaining whether and how the undertaking knows that people\
        \ in its own workforce are aware of and trust any of these channels, the undertaking\
        \ may provide relevant and reliable data about the effectiveness of these\
        \ channels from the perspective of the people concerned. Examples of sources\
        \ of information are surveys of people in the undertaking\u2019s workforce\
        \ that have used such channels and their levels of satisfaction with the process\
        \ and outcomes."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar
      ref_id: S1-3 AR 32
      description: "In describing the effectiveness of channels for its own workforce\
        \ and workers\u2019 representatives to raise concerns, the undertaking may\
        \ be guided by the following questions, based on the \u2018effectiveness criteria\
        \ for non-judicial grievance mechanisms\u2019, as laid out in the UN Guiding\
        \ Principles on Business and Human Rights, in particular principle 31. The\
        \ considerations below may be applied to individual channels or to a collective\
        \ system of channels:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32
      ref_id: S1-3 AR 32.a
      description: do the channels have legitimacy by providing appropriate accountability
        for their fair conduct and building stakeholder trust?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32
      ref_id: S1-3 AR 32.b
      description: are the channels known and accessible to stakeholders?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32
      ref_id: S1-3 AR 32.c
      description: do the channels have clear and known procedures, with indicative
        timeframes?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32
      ref_id: S1-3 AR 32.d
      description: do the channels ensure reasonable access for stakeholders to sources
        of information, advice and expertise?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32
      ref_id: S1-3 AR 32.e
      description: do the channels offer transparency by providing sufficient information
        both to complainants and, where applicable, to meet any public interest?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32
      ref_id: S1-3 AR 32.f
      description: do outcomes achieved through the channels accord with internationally
        recognised human rights?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32
      ref_id: S1-3 AR 32.g
      description: does the undertaking identify insights from the channels that support
        continuous learning in both improving the channels and preventing future impacts?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32
      ref_id: S1-3 AR 32.h
      description: does the undertaking focus on dialogue with complainants as the
        means to reach agreed solutions, rather than seeking to unilaterally determine
        the outcome?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node242
      ref_id: S1-4 AR
      name: Disclosure Requirement S1-4
      description: Taking action on material impacts on own workforce, and approaches
        to managing material risks and pursuing material opportunities related to
        own workforce, and effectiveness of those actions
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 33
      description: 'It may take time to understand negative impacts and how the undertaking
        may be involved with them through its own workforce, as well as to identify
        appropriate responses and put them into practice). Therefore, the undertaking
        may disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33
      ref_id: S1-4 AR 33.a
      description: its general and specific approaches to addressing material negative
        impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33
      ref_id: S1-4 AR 33.b
      description: ' its initiatives aimed at contributing to additional material
        positive impacts;'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33
      ref_id: S1-4 AR 33.c
      description: how far it has progressed in its efforts during the reporting period;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33
      ref_id: S1-4 AR 33.d
      description: its aims for continued improvement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-34
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 34
      description: Appropriate action can vary according to whether the undertaking
        causes or contributes to a material impact, or whether it is involved because
        the impact is directly linked to its operations, products or services by a
        business relationship.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-35
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 35
      description: "Given that material negative impacts affecting its own workforce\
        \ that have occurred during the reporting period may also be connected with\
        \ other entities or operations outside its direct control, the undertaking\
        \ may disclose whether and how it seeks to use its leverage in its business\
        \ relationships to manage those impacts. This may include using commercial\
        \ leverage (for example, enforcing contractual requirements with business\
        \ relationships or implementing incentives), other forms of leverage within\
        \ the relationship (such as providing training or capacity-building on workers\u2019\
        \ rights to entities with which the undertaking has a business relationship)\
        \ or collaborative leverage with peers or other actors (such as initiatives\
        \ aimed at responsible recruitment or ensuring workers receive an adequate\
        \ wage)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-36
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 36
      description: When the undertaking discloses its participation in an industry
        or multi-stakeholder initiative as part of its actions to address material
        negative impacts, the undertaking may disclose how the initiative, and its
        own involvement, is aiming to address the material impact concerned. It may
        report under ESRS S1-5 the relevant targets set by the initiative and progress
        towards them.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-37
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 37
      description: When disclosing whether and how the undertaking considers actual
        and potential impacts on its own workforce in decisions to terminate business
        relationships and whether and how it seeks to address any negative impacts
        that may result from termination, the undertaking may include examples.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-38
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 38
      description: Processes used to track the effectiveness of actions can include
        internal or external auditing or verification, court proceedings and/or related
        court decisions, impact assessments, measurement systems, stakeholder feedback,
        grievance mechanisms, external performance ratings, and benchmarking.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-39
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 39
      description: Reporting on effectiveness is aimed at enabling the understanding
        of the links between actions taken by an undertaking and the effective management
        of impacts. Additional information that the undertaking may provide includes
        data showing a decrease in the number of incidents identified.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-40
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 40
      description: "With regard to initiatives or processes whose primary aim is to\
        \ deliver positive impacts for people in the undertaking\u2019s own workforce\
        \ that are based on their needs, and with regard to progress in the implementation\
        \ of such initiatives or processes, the undertaking may disclose:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-40.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-40
      ref_id: S1-4 AR 40.a
      description: "information about whether and how people in its own workforce\
        \ and workers\u2019 representatives play a role in decisions regarding the\
        \ design and implementation of these programmes or processes; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-40.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-40
      ref_id: S1-4 AR 40.b
      description: "information about the intended or achieved positive outcomes for\
        \ the undertaking\u2019s own workforce of these programmes or processes."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-41
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 41
      description: "The undertaking may explain whether any such initiatives are designed\
        \ also to support the achievement of one or more Sustainable Development Goals.\
        \ For example, an undertaking committing to SDG 8 to \u2018promote sustained,\
        \ inclusive and sustainable economic growth, full and productive employment\
        \ and decent work for all\u2019 may be actively working towards eliminating\
        \ forced labour or compulsory labour or supporting higher levels of productivity\
        \ on activities in developing countries through technological upgrades and\
        \ training of local labour, which can benefit both the specific people in\
        \ its own workforce targeted by the actions, and also their local communities."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-42
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 42
      description: "When disclosing the intended or achieved positive outcomes of\
        \ its actions for the undertaking\u2019s own workforce, a distinction is to\
        \ be made between evidence of certain activities having occurred (for example,\
        \ that x number of people have received financial literacy training) from\
        \ evidence of actual outcomes for the people concerned (for example, that\
        \ x people report that they are able to better manage their pay and their\
        \ household budgets)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-43
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 43
      description: If the undertaking has taken measures to mitigate negative impacts
        on its own workforce that arise from the transition to a greener, climate-
        neutral economy, such as training and reskilling, employment guarantees, and
        in the case of downscaling or mass dismissal, measures such as job counselling,
        coaching, intra-company placements and early retirement plans, the undertaking
        shall disclose those measures. This includes measures to comply with prevailing
        regulation. The undertaking may highlight present and/or expected external
        developments that influence whether dependencies turn into risks. This includes
        consideration of impacts that may arise from the transition to greener and
        climate-neutral operations.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 44
      description: 'When disclosing the material risks and opportunities related to
        its impacts or dependencies on its own workforce, the undertaking may consider
        the following:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44
      ref_id: S1-4 AR 44.a
      description: "risks related to the undertaking\u2019s impacts on its own workforce\
        \ may include the reputational or legal exposure where people in the undertaking\u2019\
        s workforce are found to be subject to forced labour or child labour;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44
      ref_id: S1-4 AR 44.b
      description: "risks related to the undertaking\u2019s dependencies on its own\
        \ workforce may include disruption of business operations where significant\
        \ employee turnover or lack of skills/training development threaten the undertaking\u2019\
        s business; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44
      ref_id: S1-4 AR 44.c
      description: "opportunities related to the undertaking\u2019s impacts on its\
        \ own workforce may include market differentiation and greater customer appeal\
        \ from guaranteeing decent pay and conditions for non-employees."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-45
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 45
      description: When explaining whether dependencies turn into risks, the undertaking
        shall consider external developments.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-46
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 46
      description: When disclosing policies, actions and resources and targets related
        to the management of material risks and opportunities, in cases where risks
        and opportunities arise from a material impact, the undertaking may cross-reference
        its disclosures on policies, actions and resources and targets in relation
        to that impact.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-47
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 47
      description: The undertaking shall consider whether and how its process(es)
        to manage material risks related to own workforce are integrated into its
        existing risk management process(es).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-48
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar
      ref_id: S1-4 AR 48
      description: When disclosing the resources allocated to the management of material
        impacts, the undertaking may explain which internal functions are involved
        in managing the impacts and what types of action they take to address negative
        and advance positive impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node325
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node232
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-5 AR
      name: Disclosure Requirement S1-5
      description: Targets related to managing material impacts, advancing positive
        impacts, as well as to risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar
      ref_id: S1-5 AR 49
      description: 'When disclosing information about targets in accordance with paragraph
        44, the undertaking may disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49
      ref_id: S1-5 AR 49.a
      description: the intended outcomes to be achieved in the lives of a certain
        number of people in its own workforce;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49
      ref_id: S1-5 AR 49.b
      description: the stability of the targets over time in terms of definitions
        and methodologies to enable comparability over time; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49
      ref_id: S1-5 AR 49.c
      description: the standards or commitments which the targets are based on (for
        instance codes of conduct, sourcing policies, global frameworks, or industry
        codes).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-50
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar
      ref_id: S1-5 AR 50
      description: ' Targets related to risks and opportunities may be the same as
        or distinct from targets related to impacts. For example, a target to reach
        adequate wages for non-employees could both reduce impacts on those people
        and reduce associated risks in terms of the quality and reliability of their
        output.'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-51
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar
      ref_id: S1-5 AR 51
      description: The undertaking may also distinguish between short-, medium- and
        long-term targets covering the same policy commitment. For example, the undertaking
        may have a long-term target to achieve an 80% reduction in health and safety
        incidents affecting its delivery drivers by 2030 and a near-term target to
        reduce the overtime hours of delivery drivers by x% while maintaining their
        income by 2024.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-52
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar
      ref_id: S1-5 AR 52
      description: When modifying or replacing a target in the reporting period, the
        undertaking may explain the change by cross-referencing it to significant
        changes in the business model or to broader changes in the accepted standard
        or legislation from which the target is derived to provide contextual information
        as per ESRS 2 BP-2 Disclosures in relation to specific circumstances.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-6 AR
      name: Disclosure Requirement S1-6
      description: "Characteristics of the Undertaking\u2019s Employees"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-53
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar
      ref_id: S1-6 AR 53
      description: "This Disclosure Requirement covers all employees who perform work\
        \ for any of the undertaking\u2019s entities included in its sustainability\
        \ reporting."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-54
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar
      ref_id: S1-6 AR 54
      description: "Providing a breakdown of employees by country gives insight into\
        \ the distribution of activity across countries. The number of employees in\
        \ each country is also a key trigger for many information, consultation and\
        \ participation rights for workers and workers' representatives, both in the\
        \ Union labour law acquis (for example, Directive 2009/38/EC of the European\
        \ Parliament and of the Council ( 101 ) \u2018European Works Councils Directive\u2019\
        \ and Directive 2002/14/EC of the European Parliament and of the Council (\
        \ 102 ) \u2018Information and Consultation Directive\u2019) and in national\
        \ law (for example, rights to establish a works council or to have board level\
        \ employee representation). Providing a breakdown of employees by gender and\
        \ type of employment relationship gives insight into gender representation\
        \ across the undertaking. Additionally, providing a breakdown of employees\
        \ by region gives insight into regional variations. A region can refer to\
        \ a country or other geographic locations, such as a region within a country\
        \ or a world region."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-55
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar
      ref_id: S1-6 AR 55
      description: 'The undertaking shall disclose the requested disclosures in the
        following tabular formats:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-56
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar
      ref_id: S1-6 AR 56
      description: The definitions of permanent, temporary, non-guaranteed hours,
        full- time, and part-time employees differ between countries. If the undertaking
        has employees in more than one country, it shall use the definitions as per
        the national laws of the countries where the employees are based to calculate
        country-level data. The country-level data shall then be added up to calculate
        total numbers, disregarding differences in national legal definitions. Non-guaranteed
        hours employees are employed by the undertaking without a guarantee of a minimum
        or fixed number of working hours. The employee may need to make themselves
        available for work as required, but the undertaking is not contractually obliged
        to offer the employee a minimum or fixed number of working hours per day,
        week, or month. Casual employees, employees with zero-hour contracts, and
        on-call employees are examples that fall under this category.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-57
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar
      ref_id: S1-6 AR 57
      description: Disclosing the number of employees at the end of the reporting
        period provides information for that point in time, without capturing fluctuations
        during the reporting period. Disclosing these numbers in averages across the
        reporting period takes into account fluctuations during the reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-58
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar
      ref_id: S1-6 AR 58
      description: Quantitative data, such as the number of temporary or part-time
        employees, is unlikely to be sufficient on its own. For example, a high proportion
        of temporary or part-time employees could indicate a lack of employment security
        for employees, but it could equally signal workplace flexibility when offered
        as a voluntary choice. For this reason, the undertaking is required to disclose
        contextual information to help information users interpret the data. The undertaking
        can explain the reasons for temporary employment. An example of such a reason
        is the recruitment of employees to undertake work on a temporary or seasonal
        project or event. Another example is the standard practice of offering a temporary
        contract (for example, six months) to new employees before an offer of permanent
        employment is made. The undertaking may also explain the reasons for non-
        guaranteed hours employment.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-59
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar
      ref_id: S1-6 AR 59
      description: For the own employee turnover calculation, the undertaking shall
        calculate the aggregate of the number of employees who leave voluntarily or
        due to dismissal, retirement, or death in service. The undertaking shall use
        this number for the numerator of the employee turnover rate and may determine
        the denominator used to calculate this rate and describe its methodology.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-60
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar
      ref_id: S1-6 AR 60
      description: Where data is not available for detailed information, the undertaking
        shall use an estimation of the employee number or ratios, in accordance with
        ESRS 1, and clearly identify where the use of estimates has taken place.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-7 AR
      name: Disclosure Requirement S1-7
      description: "Characteristics of non-employees in the undertaking\u2019s own\
        \ workforce"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar-61
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar
      ref_id: S1-7 AR 61
      description: "This Disclosure Requirement provides insight into the undertaking\u2019\
        s approach to employment, as well as the scope and nature of impacts arising\
        \ from its employment practices. It also provides contextual information that\
        \ aids an understanding of the information reported in other disclosures.\
        \ This disclosure covers both individual contractors supplying labour to the\
        \ undertaking (\u2018self-employed people\u2019) and workers provided by undertakings\
        \ primarily engaged in \u2018employment activities\u2019 (NACE Code N78).\
        \ If all the people performing work for the undertaking are employees and\
        \ the undertaking does not have any people in its workforce who are not employees,\
        \ this Disclosure Requirement is not material for the undertaking; notwithstanding,\
        \ the undertaking may state this fact when disclosing the information required\
        \ by Disclosure Requirement S1-6 as contextual information as this information\
        \ can be relevant for the users of the Sustainability Statement."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar-62
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar
      ref_id: S1-7 AR 62
      description: "Examples of contractors (self-employed people) in the undertaking\u2019\
        s own workforce include: contractors hired by the undertaking to perform work\
        \ that would otherwise be carried out by an employee; contractors hired by\
        \ the undertaking to perform work in a public area (for example, on a road,\
        \ on the street); and contractors hired by the undertaking to deliver the\
        \ work/service directly at the workplace of a client of the organization.\
        \ Examples of people employed by a third party engaged in \u2018employment\
        \ activities\u2019 whose work is under the direction of the undertaking include:\
        \ people who perform the same work that employees carry out, such as people\
        \ who fill in for employees who are temporarily absent (due to illness, holiday,\
        \ parental leave, etc.); people performing regular work at the same site as\
        \ employees; and workers who are dispatched temporarily from another EU member\
        \ state to work for the undertaking (\u2018posted workers\u2019). Examples\
        \ of value chain workers (and thus of workers not in the undertaking\u2019\
        s own workforce and reported under the scope of ESRS S2) include: workers\
        \ for a supplier contracted by the undertaking who work on the supplier\u2019\
        s premises using the supplier\u2019s work methods; workers for a \u2018downstream\u2019\
        \ entity which purchases goods or services from the undertaking; and workers\
        \ of an equipment supplier to the undertaking who, at one or more of the undertaking\u2019\
        s workplaces, perform regular maintenance on the supplier\u2019s equipment\
        \ (for example, photocopier) as stipulated in the contract between the equipment\
        \ supplier and the undertaking."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar-63
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar
      ref_id: S1-7 AR 63
      description: If the undertaking cannot report exact figures, it shall use estimates
        according to the provisions in ESRS 1 to disclose the number of people in
        its own workforce who are not employees to the nearest ten or, where the number
        of people in its own workforce who are not employees is greater than 1 000,
        to the nearest 100, and explain this. In addition, it shall clearly identify
        the information that derives from actual data and estimates.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar-64
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar
      ref_id: S1-7 AR 64
      description: "Disclosing the number of people in the undertaking\u2019s own\
        \ workforce who are not employees at the end of the reporting period provides\
        \ information for that point in time without capturing fluctuations during\
        \ the reporting period. Disclosing this number as an average across the reporting\
        \ period considers fluctuations during the reporting period and can provide\
        \ more insightful and relevant information for users."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar-65
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar
      ref_id: S1-7 AR 65
      description: "The information disclosed by the undertaking allows users to understand\
        \ how the number of non-employees in the undertaking\u2019s own workforce\
        \ varies during the reporting period or compared to the previous reporting\
        \ period (i.e., whether the numbers have increased or decreased). The undertaking\
        \ may also disclose the reasons for the fluctuations. For example, an increase\
        \ in the number of non-employees during the reporting period could be due\
        \ to a seasonal event. Conversely, a decrease in the number of non- employees\
        \ compared to the previous reporting period could be due to the completion\
        \ of a temporary project. If the undertaking discloses fluctuations, it shall\
        \ also explain the criteria used to determine which fluctuations it discloses.\
        \ If there are no significant fluctuations in the number of non-employees\
        \ during the reporting period or between the current and previous reporting\
        \ period, the undertaking may disclose this information."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-8 AR
      name: Disclosure Requirement S1-8
      description: Collective bargaining coverage and social dialogue
    - urn: urn:intuitem:risk:req_node:esrs_p3:node350
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar
      name: Collective bargaining coverage
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar-66
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node350
      ref_id: S1-8 AR 66
      description: 'The percentage of employees covered by collective bargaining agreements
        is calculated using the following formula:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar-67
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node350
      ref_id: S1-8 AR 67
      description: "The employees in the undertaking\u2019s own workforce covered\
        \ by collective bargaining agreements are those individuals to whom the undertaking\
        \ is obliged to apply the agreement. This means that if none of the employees\
        \ are covered by a collective bargaining agreement, the percentage reported\
        \ is zero. An employee in the undertaking\u2019s own workforce covered by\
        \ more than one collective bargaining agreement only needs to be counted once."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar-68
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node350
      ref_id: S1-8 AR 68
      description: This requirement is not aimed at obtaining the percentage of employees
        represented by a works council or belonging to trade unions, which can be
        different. The percentage of employees covered by collective bargaining agreements
        can be higher than the percentage of unionised employees when the collective
        bargaining agreements apply to both union and non-union members. Alternatively,
        the percentage of employees covered by collective bargaining agreements can
        be lower than the percentage of unionised employees. This may be the case
        when there are no collective bargaining agreements available or when the collective
        bargaining agreements do not cover all unionised employees.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node354
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar
      name: Social Dialogue
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar-69
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node354
      ref_id: S1-8 AR 69
      description: "For calculating the information required by paragraph 63(a), the\
        \ undertaking shall identify in which European Economic Area (EEA) countries\
        \ it has significant employment (i.e., at least 50 employees representing\
        \ at least 10% of its total employees). For these countries it shall report\
        \ the percentage of employees in that country which are employed in establishments\
        \ in which employees are represented by workers\u2019 representatives. Establishment\
        \ is defined as any place of operations where the undertaking carries out\
        \ a non-transitory economic activity with human means and goods. Examples\
        \ include: a factory, a branch of a retail chain, or an undertaking\u2019\
        s headquarters. For countries in which there is only one establishment the\
        \ percentage reported shall be either 100% or 0%."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar-70
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node354
      ref_id: S1-8 AR 70
      description: The information required by this Disclosure Requirement shall be
        reported as follows
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-9 AR
      name: Disclosure Requirement S1-9
      description: Diversity metrics
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-ar-71
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-ar
      ref_id: S1-9 AR 71
      description: "In preparing the disclosure on gender at top management, the undertaking\
        \ shall use the definition of top management as one and two levels below the\
        \ administrative and supervisory bodies unless this concept has already been\
        \ defined with the undertaking\u2019s operations and differs from the previous\
        \ description. If this is the case, the undertaking can use its own definition\
        \ for top management and disclose that fact and its own definition."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-10 AR
      name: Disclosure Requirement S1-10
      description: Adequate Wages
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-72
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar
      ref_id: S1-10 AR 72
      description: The lowest wage shall be calculated for the lowest pay category,
        excluding interns and apprentices. This is to be based on the basic wage plus
        any fixed additional payments that are guaranteed to all employees. The lowest
        wage shall be considered separately for each country in which the undertaking
        has operations, except outside the EEA when the relevant adequate or minimum
        wage is defined at a sub national level.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar
      ref_id: S1-10 AR 73
      description: 'The adequate wage benchmark used for comparison with the lowest
        wage shall not be lower than:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73
      ref_id: S1-10 AR 73.a
      description: 'in the EEA: the minimum wage set in accordance with Directive
        (EU) 2022/2041 of the European Parliament and of the Council ( 111 ) on adequate
        minimum wages in the European Union. In the period until Directive (EU) 2022/2041
        enters into application, where there is no applicable minimum wage determined
        by legislation or collective bargaining in an EEA country, the undertaking
        shall use an adequate wage benchmark that is either not lower than the minimum
        wage in a neighboring country with a similar socio-economic status or not
        lower than a commonly-referenced international norm such as 60% of the country''s
        median wage and 50% of the gross average wage.'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73
      ref_id: S1-10 AR 73.b
      description: 'outside of the EEA:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b
      ref_id: S1-10 AR 73.b.i
      description: the wage level established in any existing international, national
        or sub-national legislation, official norms or collective agreements, based
        on an assessment of a wage level needed for a decent standard of living;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b
      ref_id: S1-10 AR 73.b.ii
      description: if none of the instruments identified in (i) exist, any national
        or sub-national minimum wage established by legislation or collective bargaining;
        or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b
      ref_id: S1-10 AR 73.b.iii
      description: "if none of the instruments identified in (i) or (ii) exist, any\
        \ benchmark that meets the criteria set out by the Sustainable Trade Initiative\
        \ (IDH) (\u2018Roadmap on Living Wages - A Platform to Secure Living Wages\
        \ in Supply Chains\u2019), including applicable benchmarks aligned with the\
        \ Anker methodology, or provided by the Wage Indicator Foundation or Fair\
        \ Wage Network, provided the primacy of collective bargaining for the establishment\
        \ of terms and conditions of employment is ensured."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-74
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar
      ref_id: S1-10 AR 74
      description: Directive (EU) 2022/2041 on adequate minimum wages in the European
        Union references both indicative reference values commonly used at international
        level such as 60 % of the gross median wage and 50 % of the gross average
        wage, and/or indicative reference values used at national level. Data for
        the indicative values of 60% of the national median gross wage or 50% of the
        national average gross wage can be obtained from the European Labour Force
        Survey.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-11 AR
      name: Disclosure Requirement S1-11
      description: Social protection
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-ar-75
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-ar
      ref_id: S1-11 AR 75
      description: Social protection refers to all the measures that provide access
        to health care and income support in cases of challenging life events such
        as the loss of a job, being sick and in need of medical care, giving birth
        and raising a child, or retiring and in need of a pension.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-12 AR
      name: Disclosure Requirement S1-12
      description: Persons with disabilities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-ar-76
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-ar
      ref_id: S1-12 AR 76
      description: When disclosing the information required in paragraph 77 regarding
        persons with disabilities, the undertaking shall provide any contextual information
        necessary to understand the data and how the data has been compiled (methodology).
        For example, information about the impact of different legal definitions of
        persons with disabilities in the different countries in which the undertaking
        has operations.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-13 AR
      name: Disclosure Requirement S1-13
      description: Training and Skills Development metrics
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-77
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar
      ref_id: S1-13 AR 77
      description: "A regular performance review is defined as a review based on criteria\
        \ known to the employee and his or her superior undertaken with the knowledge\
        \ of the employee at least once per year. The review can include an evaluation\
        \ by the worker\u2019s direct superior, peers, or a wider range of employees.\
        \ The review can also involve the human resources department. In order to\
        \ disclose the information required by paragraph 83 (a), the undertaking shall\
        \ use the employee headcount figures provided in Disclosure Requirement ESRS\
        \ S1-6 in the denominator to calculate the:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-77.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-77
      ref_id: S1-13 AR 77.a
      description: number/proportion of performance reviews per employee; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-77.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-77
      ref_id: S1-13 AR 77.b
      description: number of reviews in proportion to the agreed number of reviews
        by the management.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-78
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar
      ref_id: S1-13 AR 78
      description: 'To disclose the average required per paragraph 83 (b), the undertaking
        shall perform the following calculation: total number of training hours offered
        to and completed by employees per gender category divided by the total number
        of employees per gender category. For the total training average and the average
        by gender, the head count figures for total employment and employment by gender
        reported in Disclosure Requirement ESRS S1-6 shall be used.'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-79
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar
      ref_id: S1-13 AR 79
      description: "Employee categories are a breakdown of employees by level (such\
        \ as senior management, middle management) or function (such as technical,\
        \ administrative, production). This information is derived from the undertaking\u2019\
        s own human resources system. In categorising the workforce, the undertaking\
        \ shall define reasonable and meaningful employee categories which enable\
        \ users of the information to understand different performance measures between\
        \ the categories. The undertaking may present a category for executive and\
        \ non- executive employees."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-14 AR
      name: Disclosure Requirement S1-14
      description: Health and safety metrics
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-80
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar
      ref_id: S1-14 AR 80
      description: "In relation to paragraph 88 (a), the percentage of its own workforce\
        \ who are covered by the undertaking\u2019s health and safety management system\
        \ shall be disclosed on a head count basis rather than a full-time equivalent\
        \ basis"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-81
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar
      ref_id: S1-14 AR 81
      description: "With regard to paragraph 90, when the undertaking\u2019s health\
        \ and safety management system, or certain parts thereof, has been subject\
        \ to an internal audit or external certification, the undertaking may state\
        \ this fact, or absence thereof, and the underlying standards for such audits/\
        \ certifications, as applicable."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-82
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar
      ref_id: S1-14 AR 82
      description: Fatalities may be reported separately for those resulting from
        work- related injuries and those resulting from work-related ill health.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node382
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar
      name: "Guidance on \u2018work-related\u2019"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382
      ref_id: S1-14 AR 83
      description: 'Work-related injuries and work-related ill health arise from exposure
        to hazards at work. Notwithstanding, other types of incidents can occur that
        are not connected with the work itself. For example, the following incidents
        are generally not considered to be work-related, unless otherwise specified
        in applicable national legislation:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83
      ref_id: S1-14 AR 83.a
      description: a person in the workforce suffers a heart attack while at work
        that it is not connected with work;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83
      ref_id: S1-14 AR 83.b
      description: a person in the workforce driving to or from work is injured in
        a car accident (when driving is not part of the work and where the transport
        has not been organised by the undertaking); and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83
      ref_id: S1-14 AR 83.c
      description: a person in the workforce with epilepsy has a seizure at work that
        is not connected with work.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-84
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382
      ref_id: S1-14 AR 84
      description: "With regard to travelling for work purposes, injuries and ill\
        \ health that occur while a person is travelling are work-related if, at the\
        \ time of the injury or ill health, the person was engaged in work activities\
        \ \u2018in the interest of the employer\u2019. Examples of such activities\
        \ include travelling to and from customer contacts; conducting job tasks;\
        \ and entertaining or being entertained to transact, discuss, or promote business\
        \ (at the direction of the employer). If the undertaking is responsible for\
        \ the transport commuting, incidents occurred while commuting are considered\
        \ to be work-related. Nonetheless, incidents which arise during travel, outside\
        \ of the undertaking\u2019s responsibility (i. e., regular commuting to and\
        \ from work), may be reported separately provided that the undertaking has\
        \ such data available across the undertaking."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-85
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382
      ref_id: S1-14 AR 85
      description: With regard to working from home, injuries and ill health that
        occur when working from home are work-related, if the injury or ill health
        occurs while the person is performing work from home; and the injury or ill
        health is directly related to the performance of work rather than the general
        home environment or setting.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-86
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382
      ref_id: S1-14 AR 86
      description: With regard to mental illness, it is considered to be work-related,
        if it has been notified voluntarily by the person concerned and it is supported
        by an opinion from a licensed healthcare professional with appropriate training
        and experience; and if such opinion states that the illness is work-related.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-87
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382
      ref_id: S1-14 AR 87
      description: Health issues resulting, for example, from smoking, drug and alcohol
        abuse, physical inactivity, unhealthy diets, and psychosocial factors unrelated
        to work are not considered work-related.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-88
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382
      ref_id: S1-14 AR 88
      description: Occupational diseases are not considered work-related injuries
        but are covered under work-related ill health.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node392
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar
      name: Guidance on computing the rate of work-related injuries
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-89
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node392
      ref_id: S1-14 AR 89
      description: In computing the rate of work-related injuries, the undertaking
        shall divide the respective number of cases by the number of total hours worked
        by people in its own workforce and multiplied by 1 000 000. Thereby, these
        rates represent the number of respective cases per one million hours worked.
        A rate based on 1 000 000 hours worked indicates the number of work-related
        injuries per 500 full time people in the workforce over a 1-year timeframe.
        For comparability purposes a rate based on 1 000 000 hours worked shall be
        used also for undertakings with less than 500 people in the workforce.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-90
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node392
      ref_id: S1-14 AR 90
      description: If the undertaking cannot directly calculate the number of hours
        worked, it may estimate this on the basis of normal or standard hours of work,
        taking into account entitlements to periods of paid leave of absence from
        work (for example, paid vacations, paid sick leave, public holidays) and explain
        this in its disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-91
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node392
      ref_id: S1-14 AR 91
      description: An undertaking shall include fatalities as a result of work-related
        injury in the calculation of the number and rate of recordable work- related
        injuries.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node396
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar
      name: Guidance on recordable work-related ill health
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-92
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node396
      ref_id: S1-14 AR 92
      description: Work-related ill health can include acute, recurring, and chronic
        health problems caused or aggravated by work conditions or practices. These
        include musculoskeletal disorders, skin and respiratory diseases, malignant
        cancers, diseases caused by physical agents (for example, noise-induced hearing
        loss, vibration-caused diseases), and mental illnesses (for example, anxiety,
        post-traumatic stress disorder). For the purpose of the required disclosures,
        the undertaking shall, at a minimum, include in its disclosure those cases
        outlined in the ILO List of Occupational Diseases.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-93
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node396
      ref_id: S1-14 AR 93
      description: In the context of this Standard, work-related musculoskeletal disorders
        are covered under work-related ill health (and not injuries).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-94
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node396
      ref_id: S1-14 AR 94
      description: "The cases to be disclosed in paragraph 88(d) relate to cases of\
        \ work- related ill health notified to the undertaking or identified by the\
        \ undertaking through medical surveillance, during the reporting period. The\
        \ undertaking might be notified of cases of work-related ill health through\
        \ reports by affected people, compensation agencies, or healthcare professionals.\
        \ The disclosure may include cases of work- related ill health that were detected\
        \ during the reporting period among people who were formerly in the undertaking\u2019\
        s workforce."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node400
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar
      name: Guidance on the number of days lost
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-95
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node400
      ref_id: S1-14 AR 95
      description: The undertaking shall count the number of days lost such that the
        first full day and last day of absence shall be included. Calendar days should
        be considered for the calculation, thus days on which the affected individual
        is not scheduled for work (for example, weekends, public holidays) will count
        as lost days.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-15 AR
      name: 'Disclosure Requirement S1-15 '
      description: Work-life balance
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar
      ref_id: S1-15 AR 96
      description: "Family-related leave include maternity leave, paternity leave,\
        \ parental leave, and carers\u2019 leave that is available under national\
        \ law or collective agreements. For the purpose of this Standard, these concepts\
        \ are defined as:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96
      ref_id: S1-15 AR 96.a
      description: 'maternity leave (also called pregnancy leave): employment- protected
        leave of absence for employed women directly around the time of childbirth
        (or, in some countries, adoption);'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96
      ref_id: S1-15 AR 96.b
      description: 'paternity leave: leave from work for fathers or, where and in
        so far as recognised by national law, for equivalent second parents, on the
        occasion of the birth or adoption of a child for the purposes of providing
        care;'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96
      ref_id: S1-15 AR 96.c
      description: 'parental leave: leave from work for parents on the grounds of
        the birth or adoption of a child to take care of that child, as defined by
        each Member State;'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96
      ref_id: S1-15 AR 96.d
      description: "carers\u2019 leave from work: leave for workers to provide personal\
        \ care or support to a relative, or a person who lives in the same household,\
        \ in need of significant care or support for a serious medical reason, as\
        \ defined by each Member State."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-97
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar
      ref_id: S1-15 AR 97
      description: With regard to paragraph 93 (a), employees entitled to family-related
        leave are those who are covered by regulations, organisational policies, agreements,
        contracts or collective bargaining agreements that contain family-related
        leave entitlements and have reported their entitlement to the undertaking
        or the undertaking is aware of the entitlement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-16 AR
      name: Disclosure Requirement S1-16
      description: Remuneration metrics (pay gap and total remuneration)
    - urn: urn:intuitem:risk:req_node:esrs_p3:node410
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar
      name: Pay gap
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-98
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node410
      ref_id: S1-16 AR 98
      description: "When compiling the information required under paragraph 97 (a)\
        \ for the gap in pay between its female and male employees (also known as\
        \ the \u2018gender pay gap\u2019) the undertaking shall use the following\
        \ methodology:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-98.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-98
      ref_id: S1-16 AR 98.a
      description: "include all employees\u2019 gross hourly pay level; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-98.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-98
      ref_id: S1-16 AR 98.b
      description: 'apply the following formula to calculate the gender pay gap:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-99
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node410
      ref_id: S1-16 AR 99
      description: When disclosing the information required under paragraph 97 (a),
        the undertaking shall provide any contextual information necessary to understand
        the data and how the data has been compiled (methodology). Information regarding
        how objective factors such as type of work and country of employment influence
        the gender pay gap may be reported.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-100
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node410
      ref_id: S1-16 AR 100
      description: "The measure of the undertaking\u2019s gender pay gap shall be\
        \ reported for the current reporting period and, if reported in previous sustainability\
        \ reports, for the previous two reporting periods."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node416
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar
      name: Total remuneration Ratio
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node416
      ref_id: S1-16 AR 101
      description: 'When compiling the information required by paragraph 97 (b), the
        undertaking shall:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101
      ref_id: S1-16 AR 101.a
      description: ' include all employees;'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101
      ref_id: S1-16 AR 101.b
      description: "consider, depending on the undertaking\u2019s remuneration policies,\
        \ all of the following:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b
      ref_id: S1-16 AR 101.b.i
      description: base salary, which is the sum of guaranteed, short-term, and non-variable
        cash compensation;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b
      ref_id: S1-16 AR 101.b.ii
      description: benefits in cash, which is the sum of the base salary and cash
        allowances, bonuses, commissions, cash profit-sharing, and other forms of
        variable cash payments;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b
      ref_id: S1-16 AR 101.b.iii
      description: benefits in kind, such as cars, private health insurance, life
        insurance, wellness programs; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b.iv
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b
      ref_id: S1-16 AR 101.b.iv
      description: direct remuneration, which is the sum of benefits in cash, benefits
        in kind and total fair value of all annual long-term incentives (for example,
        stock option awards, restricted stock shares or units, performance stock shares
        or units, phantom stock shares, stock appreciation rights, and long-term cash
        awards).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.v
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b
      ref_id: S1-16 AR 101.v
      description: 'apply the following formula for the annual total remuneration
        ratio:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-102
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node416
      ref_id: S1-16 AR 102
      description: To illustrate the contextual information, the undertaking may provide
        an explanation to understand the data and how the data has been compiled (methodology).
        Quantitative data, such as the annual total remuneration ratio, may not be
        sufficient on its own to understand pay disparity and its drivers. For example,
        pay ratios can be influenced by the size of the undertaking (for example,
        revenue, number of employees), its sector, its employment strategy (for example,
        reliance on outsourced workers or part-time employees, a high degree of automation),
        or currency volatility.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325
      ref_id: S1-17 AR
      name: Disclosure Requirement S1-17
      description: Incidents, complaints and severe human rights impacts
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar
      ref_id: S1-17 AR 103
      description: 'In addition to the information required by paragraphs 103 and
        104, the undertaking may disclose the status of incidents and/or complaints
        and actions taken with reference to the following:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103
      ref_id: S1-17 AR 103.a
      description: incidents reviewed by the undertaking;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103
      ref_id: S1-17 AR 103.b
      description: remediation plans being implemented;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103
      ref_id: S1-17 AR 103.c
      description: remediation plans that have been implemented, with results reviewed
        through routine internal management review processes; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103
      ref_id: S1-17 AR 103.d
      description: incidents no longer subject to action.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar
      ref_id: S1-17 AR 104
      description: 'If the undertaking compiles the information described in AR 103,
        it shall consider the following: '
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104
      ref_id: S1-17 AR 104.a
      description: an incident is no longer subject to action if it is resolved, the
        case is completed, or no further action is required by the undertaking. For
        example, an incident for which no further action is required can include cases
        that are withdrawn or where the underlying circumstances that led to the incident
        no longer exist;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104
      ref_id: S1-17 AR 104.b
      description: remedial action is directed toward the alleged harasser and the
        alleged victim. Remedial action toward the victim may include offering to
        pay his/her expenses for counselling sessions, offering the victim some paid
        time off, offering to reinstate sick/ vacation days if the victim has incurred
        any expenses due to the harassment (such as having used sick or vacation days);
        and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104
      ref_id: S1-17 AR 104.c
      description: remedial action toward the harasser may include giving the harasser
        a verbal and/or written warning, mandating anti- harassment counselling or
        sending the harasser to an appropriate seminar, harassment awareness and prevention
        training. A suspension without pay may also be an option. If the harasser
        has been disciplined earlier but his/her harassment does not cease, then more
        serious discipline may be required.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-105
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar
      ref_id: S1-17 AR 105
      description: "Severe human rights incidents include instances of lawsuits, formal\
        \ complaints through the undertaking or third-party complaint mechanisms,\
        \ serious allegations in public reports or the media, where these are connected\
        \ to the undertaking\u2019s own workforce, and the fact of the incidents is\
        \ not disputed by the undertaking, as well as any other severe impacts of\
        \ which the undertaking is aware."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-106
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar
      ref_id: S1-17 AR 106
      description: In addition to the information required by paragraph 104 above,
        the undertaking may disclose the number of severe human rights incidents where
        the undertaking played a role securing remedy for those affected during the
        reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.1
      assessable: false
      depth: 1
      ref_id: ESRS S1-Appendix A.1
      description: Application Requirements for ESRS 2 related disclosures
    - urn: urn:intuitem:risk:req_node:esrs_p3:node439
      assessable: true
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.1
      description: 'This appendix is an integral part of ESRS S1 Own workforce. It
        supports the application of the disclosure requirements from ESRS 2 set out
        in this standard and has the same authority as the other parts of this Standard.
        It provides a non- exhaustive list of the factors to be considered by the
        undertaking when complying with ESRS 2 SBM-2 and ESRS 2 SBM-3. This appendix
        does not provide definitions of the terms mentioned below. All defined terms
        can be found in Annex II: Acronyms and Glossary of Terms.'
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.2
      assessable: false
      depth: 1
      ref_id: ESRS S1-Appendix A.2
      description: Application Requirements for ESRS S1-1 Policies related to own
        workforce
    - urn: urn:intuitem:risk:req_node:esrs_p3:node441
      assessable: true
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.2
      description: This appendix is an integral part of the ESRS S1 Own workforce
        and has the same authority as the other parts of this Standard. It supports
        the application of the requirements for Disclosure Requirement ESRS S1-1 for
        social and human rights matters with examples of disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.3
      assessable: false
      depth: 1
      ref_id: ESRS S1-Appendix A.3
      description: Application Requirements for ESRS S1-4 Taking action on material
        impacts on own workforce, and approaches to managing material risks and pursuing
        material opportunities related to own workforce, and effectiveness of those
        actions
    - urn: urn:intuitem:risk:req_node:esrs_p3:node443
      assessable: true
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.3
      description: 'This appendix is an integral part of the ESRS S1 Own workforce
        and has the same authority as the other parts of this Standard. It supports
        the application of the requirements for Disclosure Requirement ESRS S1-4 for
        social and human rights matters with examples of disclosures:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.4
      assessable: false
      depth: 1
      ref_id: ESRS S1-Appendix A.4
      description: "Application Requirements for ESRS S1\u20135 Targets related to\
        \ managing material negative impacts, advancing positive impacts, and managing\
        \ material risks and opportunities"
    - urn: urn:intuitem:risk:req_node:esrs_p3:node445
      assessable: true
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.4
      description: 'This appendix is an integral part of the ESRS S1 Own workforce
        and has the same authority as the other parts of this Standard. It supports
        the application of the requirements for Disclosure Requirement ESRS S1-5 for
        social and human rights matters with examples of disclosures:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2
      assessable: false
      depth: 1
      ref_id: ESRS S2
      name: WORKERS IN THE VALUE CHAIN
    - urn: urn:intuitem:risk:req_node:esrs_p3:node447
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p3:node448
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node447
      description: "1. The objective of this Standard is to specify disclosure requirements\
        \ which will enable users of the sustainability statement to understand material\
        \ impacts on value chain workers connected with the undertaking\u2019s own\
        \ operations and value chain, including through its products or services,\
        \ as well as through its business relationships, and its related material\
        \ risks and opportunities, including:\n(a) how the undertaking affects workers\
        \ in its value chain, in terms of material positive and negative actual or\
        \ potential impacts;\n(b) any actions taken, and the result of such actions,\
        \ to prevent, mitigate or remediate actual or potential negative impacts,\
        \ and to address risks and opportunities;\n(c) the nature, type and extent\
        \ of the undertaking\u2019s material risks and opportunities, including those\
        \ related to its impacts and dependencies on workers in the value chain, and\
        \ how the undertaking manages them; and\n(d) the financial effects on the\
        \ undertaking over the short-, medium- and long term of material risks and\
        \ opportunities, including those arising from the undertaking\u2019s impacts\
        \ and dependencies on workers in the value chain."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node449
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node447
      description: '2. In order to meet the objective, this Standard requires an explanation
        of the general approach the undertaking takes to identify and manage any material
        actual and potential impacts on value chain workers in relation to:

        (a) working conditions (for example, secure employment, working time, adequate
        wage, social dialogue, freedom of association, including the existence of
        work councils, collective bargaining, work-life balance and health and safety);

        (b) equal treatment and opportunities for all (for example, gender equality
        and equal pay for work of equal value, training and skills development, the
        employment and inclusion of persons with disabilities, measures against violence
        and harassment in the workplace, and diversity);

        (c) other work-related rights (for example, child labour, forced labour, adequate
        housing, water and sanitation and privacy).'
    - urn: urn:intuitem:risk:req_node:esrs_p3:node450
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node447
      description: "3. This Standard also requires an explanation of how such impacts,\
        \ as well as the undertaking\u2019s dependencies on value chain workers, can\
        \ create material risks or opportunities for the undertaking. For example,\
        \ negative impacts on value chain workers may disrupt the undertaking\u2019\
        s operations (through customers refusing to buy its products or state agencies\
        \ impounding its goods) and harm its reputation. Conversely, respect for workers\u2019\
        \ rights and active support programmes (for example through financial literacy\
        \ initiatives) can bring business opportunities, such as more reliable supply\
        \ or widening of the future consumer base."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node451
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node447
      description: "4. This Standard covers all workers in the undertaking\u2019s\
        \ upstream and downstream value chain who are or can be materially impacted\
        \ by the undertaking, including impacts that are connected with the undertaking\u2019\
        s own operations and value chain, including through its products or services,\
        \ as well as through its business relationships. This includes all workers\
        \ who are not included in the scope of \u2018own workforce\u2019 (\u2018own\
        \ workforce\u2019 includes employees, individual contractors, i.e., self-\
        \ employed workers, and workers provided by third party undertakings primarily\
        \ engaged in \u2018employment activities\u2019). Own workforce is covered\
        \ in ESRS S1 Own workforce. See AR 3 for examples of what is included in the\
        \ scope of this Standard."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node452
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2
      name: Interaction with other ESRS
    - urn: urn:intuitem:risk:req_node:esrs_p3:node453
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node452
      description: 5. This Standard applies when material impacts on and/or material
        risks and opportunities related to value chain workers have been identified
        through the materiality assessment process laid out in ESRS 2 General disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node454
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node452
      description: 6. This Standard shall be read in conjunction with ESRS 1 General
        requirements, and ESRS 2, as well as the ESRS S1, ESRS S3 Affected communities
        and ESRS S4 Consumers and end-users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node455
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node452
      description: "7. The reporting under this Standard shall be consistent, coherent\
        \ and where relevant clearly linked with reporting on the undertaking\u2019\
        s own workforce under ESRS S1, in order to ensure effective reporting."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node456
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2
      name: Disclosure Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p3:node457
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node456
      name: ESRS 2 General disclosures
      description: 8. The requirements of this section should be read in conjunction
        with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures
        shall be presented alongside the disclosures required by ESRS 2, except for
        SBM-3 Material impacts, risks and opportunities and their interaction with
        strategy and business model, for which the undertaking has an option to present
        the disclosures alongside the topical disclosure.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node458
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node457
      name: Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p3:node459
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node458
      name: Disclosure Requirement related to ESRS 2 SBM-2
      description: Interests and views of stakeholders
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-2-9
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node459
      ref_id: S2.SBM-2-9
      description: When responding to ESRS 2 SBM-2 paragraph 43, the undertaking shall
        disclose how the interests, views, and rights of its value chain workers could
        be materially impacted by the undertaking, including respect for their human
        rights, inform its strategy and business model. Value chain workers are a
        key group of affected stakeholders.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node461
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node458
      name: 'Disclosure Requirement related to ESRS 2 SBM-3 '
      description: Material impacts, risks and opportunities and their interaction
        with strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-10
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node461
      ref_id: S2.SBM-3-10
      description: 'When responding to ESRS 2 SBM-3 paragraph 48, the undertaking
        shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-10.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-10
      ref_id: S2.SBM-3-10.a
      description: "whether and how actual and potential impacts on value chain workers,\
        \ as identified in ESRS 2 IRO-1 Description of the processes to identify and\
        \ assess material impacts, risks and opportunities: (i) originate from or\
        \ are connected to the undertaking\u2019s strategy and business models, and\
        \ (ii) inform and contribute to adapting the undertaking\u2019s strategy and\
        \ business model; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-10.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-10
      ref_id: S2.SBM-3-10.b
      description: the relationship between on the one hand its material risks and
        opportunities arising from impacts and dependencies on value chain workers,
        and on the other hand its strategy and business model.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node461
      ref_id: S2.SBM-3-11
      description: "When fulfilling the requirements of paragraph ESRS 2 SBM-3 paragraph\
        \ 48, the undertaking shall disclose whether all value chain workers who are\
        \ likely to be materially impacted by the undertaking, including impacts that\
        \ are connected with the undertaking\u2019s own operations and value chain,\
        \ including through its products or services , as well as through its business\
        \ relationships, are included in the scope of its disclosure under ESRS 2.\
        \ In addition, the undertaking shall provide the following information:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11
      ref_id: S2.SBM-3-11.a
      description: "a brief description of the types of value chain workers who could\
        \ be materially impacted by the undertaking, including impacts that connected\
        \ with the undertaking\u2019s own operations and value chain, including through\
        \ its products or services, as well as through its business relationships,\
        \ and specify whether they are:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a
      ref_id: S2.SBM-3-11.a.i
      description: workers working on the undertaking site but who are not part of
        own workforce, i.e., who are not self-employed workers or workers provided
        by third party undertakings primarily engaged in employment activities (covered
        through ESRS S1);
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a
      ref_id: S2.SBM-3-11.a.ii
      description: "workers working for entities in the undertaking\u2019s upstream\
        \ value chain (e.g., those involved in the extraction of metals or minerals\
        \ or harvesting of commodities, in refining, manufacturing or other forms\
        \ of processing);"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a
      ref_id: S2.SBM-3-11.a.iii
      description: "workers working for entities in the undertaking\u2019s downstream\
        \ value chain (e.g., those involved in the activities of logistics or distribution\
        \ providers, franchisees, retailers);"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a.iv
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a
      ref_id: S2.SBM-3-11.a.iv
      description: workers working in the operations of a joint venture or special
        purpose vehicle involving the reporting undertaking;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a.v
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a
      ref_id: S2.SBM-3-11.a.v
      description: workers who (within the prior categories or additionally) are particularly
        vulnerable to negative impacts whether due to their inherent characteristics
        or to the particular context, such as trade unionists, migrant workers, home
        workers, women or young workers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11
      ref_id: S2.SBM-3-11.b
      description: "any geographies, at country level or other levels, or commodities\
        \ for which there is a significant risk of child labour, or of forced labour\
        \ or compulsory labour, among workers in the undertaking\u2019s value chain\
        \ ( 112 );"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11
      ref_id: S2.SBM-3-11.c
      description: in the case of material negative impacts, whether they are either
        (i) widespread or systemic in contexts where the undertaking operates or has
        sourcing or other business relationships (e.g., child labour or forced labour
        in particular commodity supply chains in specific countries or regions), or
        (ii) related to individual incidents (e.g., an industrial accident or an oil
        spill) or to specific business relationships. This includes consideration
        of impacts on value chain workers that may arise from the transition to greener
        and climate-neutral operations. Potential impacts include impacts associated
        with innovation and restructuring, closure of mines, increased mining of minerals
        needed for the transition to a sustainable economy, and solar panel production;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11
      ref_id: S2.SBM-3-11.d
      description: "in the case of material positive impacts, a brief description\
        \ of the activities that result in the positive impacts (e.g., updated purchasing\
        \ practices, capacity-building to supply chain workers), including providing\
        \ opportunities for the workforce such as job creation and upskilling in the\
        \ context of a \u2018just transition\u2019, and the types of value chain workers\
        \ that are positively affected or could be positively affected; the undertaking\
        \ may also disclose whether the positive impacts occur in specific countries\
        \ or regions; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11
      ref_id: S2.SBM-3-11.e
      description: any material risks and opportunities for the undertaking arising
        from impacts and dependencies on value chain workers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-12
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node461
      ref_id: S2.SBM-3-12
      description: In describing the main types of value chain workers who are or
        could be negatively affected, based on the materiality assessment set out
        in ESRS 2 IRO-1, the undertaking shall disclose whether and how it has developed
        an understanding of how workers with particular characteristics, those working
        in particular contexts, or those undertaking particular activities may be
        at greater risk of harm.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node461
      ref_id: S2.SBM-3-13
      description: The undertaking shall disclose which, if any, of its material risks
        and opportunities arising from impacts and dependencies on its value chain
        workers relate to specific groups of value chain workers (for example, particular
        age groups, workers in a particular factory or country) rather than to all
        of the value chain workers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node478
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node457
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node478
      ref_id: S2-1
      name: Disclosure Requirement S2-1
      description: Policies related to value chain workers
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1
      ref_id: S2-1-14
      description: The undertaking shall describe its policies adopted to manage its
        material impacts on value chain workers, as well as associated material risks
        and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-15
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1
      ref_id: S2-1-15
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking has policies that address the identification,
        assessment, management and/or remediation of material impacts on value chain
        workers specifically, as well as policies that cover material risks or opportunities
        related to value chain workers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1
      ref_id: S2-1-16
      description: "The disclosure required by paragraph 14 shall contain the information\
        \ on the undertaking\u2019s policies to manage its material impacts, risks\
        \ and opportunities related to value chain workers in accordance with ESRS\
        \ 2 MDR-P Policies adopted to manage material sustainability matters. In addition,\
        \ the undertaking shall specify whether such policies cover specific groups\
        \ of value chain workers or all value chain workers."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1
      ref_id: S2-1-17
      description: 'The undertaking shall describe its human rights policy commitments
        ( 113 ) that are relevant to value chain workers, including those processes
        and mechanisms to monitor compliance with the UN Guiding Principles on Business
        and Human Rights, ILO Declaration on Fundamental Principles and Rights at
        Work or OECD Guidelines for Multinational Enterprises ( 114 ). In its disclosure,
        it shall focus on those matters that are material in relation to, as well
        as the general approach to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17
      ref_id: S2-1-17.a
      description: respect for the human rights, including labour rights, of workers;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17
      ref_id: S2-1-17.b
      description: engagement with value chain workers; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17
      ref_id: S2-1-17.c
      description: measures to provide and/or enable remedy for human rights impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-18
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1
      ref_id: S2-1-18
      description: The undertaking shall state whether its policies in relation to
        value chain workers explicitly address trafficking in human beings ( 115 ),
        forced labour or compulsory labour and child labour. It shall also state whether
        the undertaking has a supplier code of conduct ( 116 ).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-19
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1
      ref_id: S2-1-19
      description: The undertaking shall disclose whether and how its policies with
        regard to value chain workers are aligned with internationally recognised
        instruments relevant to value chain workers, including the United Nations
        (UN) Guiding Principles on Business and Human Rights ( 117 ). The undertaking
        shall also disclose the extent to which cases of non-respect of the UN Guiding
        Principles on Business and Human Rights, ILO Declaration on Fundamental Principles
        and Rights at Work or OECD Guidelines for Multinational Enterprises that involve
        value chain workers have been reported in its upstream and downstream value
        chain and, if applicable, an indication of the nature of such cases ( 118
        ).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node478
      ref_id: S2-2
      name: Disclosure Requirement S2-2
      description: Processes for engaging with value chain workers about impacts
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-20
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2
      ref_id: S2-2-20
      description: The undertaking shall disclose its general processes for engaging
        with value chain workers and their representatives about actual and potential
        impacts on them.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-21
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2
      ref_id: S2-2-21
      description: The objective of this Disclosure Requirement is to enable an understanding
        of whether and how the undertaking engages, as part of its ongoing due diligence
        process, with value chain workers and their legitimate representatives, or
        with credible proxies, about material actual and potential positive and/or
        negative impacts that do or are likely to affect them, and whether and how
        perspectives of value chain workers are taken into account in the decision-making
        processes of the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2
      ref_id: S2-2-22
      description: 'The undertaking shall disclose whether and how the perspectives
        of value chain workers inform its decisions or activities aimed at managing
        the actual and potential impacts on value chain workers. This shall include,
        where relevant, an explanation of:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22
      ref_id: S2-2-22.a
      description: whether engagement occurs with value chain workers or their legitimate
        representatives directly, or with credible proxies that have insight into
        their situation;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22
      ref_id: S2-2-22.b
      description: the stage(s) at which engagement occurs, the type of engagement,
        and the frequency of the engagement;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22
      ref_id: S2-2-22.c
      description: "the function and the most senior role within the undertaking that\
        \ has operational responsibility for ensuring that this engagement happens,\
        \ and that the results inform the undertaking\u2019s approach;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22
      ref_id: S2-2-22.d
      description: "where applicable, Global Framework Agreements or for agreements\
        \ that the undertaking has with global union federations related to respect\
        \ of human rights of workers in the value chain, including their right to\
        \ bargain collectively, and including an explanation of how the agreement\
        \ enables the undertaking to gain insight into those workers\u2019 perspectives;\
        \ and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22
      ref_id: S2-2-22.e
      description: where applicable, how the undertaking assesses the effectiveness
        of its engagement with workers in the value chain, including, where relevant,
        any agreements or outcomes that result.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-23
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2
      ref_id: S2-2-23
      description: Where applicable, the undertaking shall disclose the steps it takes
        to gain insight into the perspectives of workers that may be particularly
        vulnerable to impacts and/or marginalised (for example, women workers, migrant
        workers, workers with disabilities).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-24
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2
      ref_id: S2-2-24
      description: If the undertaking cannot disclose the above required information
        because it has not adopted a general process to engage with workers in the
        value chain, it shall disclose this to be the case. It may disclose a timeframe
        in which it aims to have such a process in place.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node478
      ref_id: S2-3
      name: Disclosure Requirement S2-3
      description: Processes to remediate negative impacts and channels for value
        chain workers to raise concerns
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-25
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3
      ref_id: S2-3-25
      description: The undertaking shall describe the processes it has in place to
        provide for or cooperate in the remediation of negative impacts on value chain
        workers that the undertaking is connected with, as well as channels available
        to value chain workers to raise concerns and have them addressed.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3
      ref_id: S2-3-26
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the formal means by which value chain workers can make their concerns and
        needs known directly to the undertaking and/or through which the undertaking
        supports the availability of such channels (for example, grievance mechanisms
        ) in the workplace of value chain workers, how follow up is carried out with
        these workers regarding the issues raised, and the effectiveness of these
        channels.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3
      ref_id: S2-3-27
      description: 'The undertaking shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27
      ref_id: S2-3-27.a
      description: its general approach to and processes for providing or contributing
        to remedy where it has caused or contributed to a material negative impact
        on value chain workers, including whether and how the undertaking assesses
        that the remedy provided is effective;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27
      ref_id: S2-3-27.b
      description: any specific channels it has in place for value chain workers to
        raise their concerns or needs directly with the undertaking and have them
        addressed, including whether these are established by the undertaking itself
        and/or whether they are third-party mechanisms;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27
      ref_id: S2-3-27.c
      description: the processes through which it supports or requires the availability
        of such channels in the workplace of value chain workers; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27
      ref_id: S2-3-27.d
      description: how it tracks and monitors issues raised and addressed, and how
        it ensures the effectiveness of the channels, including through involvement
        of stakeholders who are the intended users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3
      ref_id: S2-3-28
      description: The undertaking shall disclose whether and how it assesses that
        value chain workers are aware of and trust these structures or processes as
        a way to raise their concerns or needs and have them addressed. In addition,
        the undertaking shall disclose whether it has policies in place regarding
        the protection of individuals that use them against retaliation. If such information
        has been disclosed in accordance with ESRS G1-1, the undertaking may refer
        to that information.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3
      ref_id: S2-3-29
      description: If the undertaking cannot disclose the above required information
        because it has not adopted a channel for raising concerns and/or does not
        support the availability of such a channel in the workplace of value chain
        workers, it shall disclose this to be the case. It may disclose a timeframe
        in which it aims to have such a channel or processes in place.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node478
      ref_id: S2-4
      name: 'Disclosure Requirement S2-4 '
      description: Taking action on material impacts on value chain workers, and approaches
        to managing material risks and pursuing material opportunities related to
        value chain workers, and effectiveness of those actions
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4
      ref_id: S2-4-30
      description: The undertaking shall disclose how it takes action to address material
        impacts on value chain workers, and to manage material risks and pursue material
        opportunities related to value chain workers and the effectiveness of those
        actions.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4
      ref_id: S2-4-31
      description: 'The objective of this Disclosure Requirement is twofold. Firstly,
        it is to enable an understanding of any actions or initiatives through which
        the undertaking seeks to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31
      ref_id: S2-4-31.a
      description: prevent, mitigate and remediate the negative material impacts on
        value chain workers; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31
      ref_id: S2-4-31.b
      description: achieve positive material impacts for value chain workers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node515
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31
      description: Secondly, it is to enable an understanding of the ways in which
        the undertaking is addressing the material risks and pursuing the material
        opportunities related to workers in the value chain.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node516
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31
      description: The undertaking shall provide a summarised description of the action
        plans and resources to manage its material impacts, risks, and opportunities
        related to value chain workers as per ESRS 2 MDR-A Actions and resources in
        relation to material sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4
      ref_id: S2-4-32
      description: 'In relation to material impacts, the undertaking shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32
      ref_id: S2-4-32.a
      description: actions taken, planned or underway to prevent or mitigate material
        negative impacts on value chain workers;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32
      ref_id: S2-4-32.b
      description: whether and how it has taken action to provide or enable remedy
        in relation to an actual material impact;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32
      ref_id: S2-4-32.c
      description: any additional actions or initiatives it has in place with the
        primary purpose of delivering positive impacts for value chain workers; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32
      ref_id: S2-4-32.d
      description: how it tracks and assesses the effectiveness of such actions and
        initiatives in delivering intended outcomes for value chain workers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4
      ref_id: S2-4-33
      description: 'In relation to paragraph 30, the undertaking shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33
      ref_id: S2-4-33.a
      description: the processes through which it identifies what action is needed
        and appropriate in response to a particular actual or potential negative impact
        on value chain workers;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33
      ref_id: S2-4-33.b
      description: its approach to taking action in relation to specific material
        negative impacts on value chain workers, including any action in relation
        to its own purchasing or other internal practices, as well as capacity- building
        or other forms of engagement with entities in the value chain, or forms of
        collaborative action with industry peers or other relevant parties; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33
      ref_id: S2-4-33.c
      description: how it ensures that processes to provide or enable remedy in the
        event of material negative impacts are available and effective in their implementation
        and outcomes.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-34
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4
      ref_id: S2-4-34
      description: 'In relation to material risks and opportunities, the undertaking
        shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-34.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-34
      ref_id: S2-4-34.a
      description: what action is planned or underway to mitigate material risks for
        the undertaking arising from its impacts and dependencies on value chain workers
        and how it tracks effectiveness in practice; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-34.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-34
      ref_id: S2-4-34.b
      description: what action is planned or underway to pursue material opportunities
        for the undertaking in relation to value chain workers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-35
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4
      ref_id: S2-4-35
      description: The undertaking shall disclose whether and how it takes action
        to avoid causing or contributing to material negative impacts on value chain
        workers through its own practices, including, where relevant, in relation
        to procurement, sales and data use. This may include disclosing what approach
        is taken when tensions arise between the prevention or mitigation of material
        negative impacts and other business pressures.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-36
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4
      ref_id: S2-4-36
      description: The undertaking shall also disclose whether severe human rights
        issues and incidents connected to its upstream and downstream value chain
        have been reported and, if applicable, disclose these ( 119 ).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-37
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4
      ref_id: S2-4-37
      description: When disclosing the information required under paragraph 32 (c),
        the undertaking shall consider ESRS 2 (see ESRS 2 MDR-T Tracking effectiveness
        of policies and actions through targets) if it evaluates the effectiveness
        of an action by setting a target.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-38
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4
      ref_id: S2-4-38
      description: The undertaking shall disclose what resources are allocated to
        the management of its material impacts, with information that enables users
        to gain an understanding of how the material impacts are managed.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node533
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node457
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node533
      ref_id: S2-5
      name: Disclosure Requirement S2-5
      description: Targets related to managing material negative impacts, advancing
        positive impacts, and managing material risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5
      ref_id: S2-5 39
      description: 'The undertaking shall disclose the time-bound and outcome-oriented
        targets it may have set related to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39
      ref_id: S2-5 39.a
      description: reducing negative impacts on value chain workers; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39
      ref_id: S2-5 39.b
      description: advancing positive impacts on value chain workers; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39
      ref_id: S2-5 39.c
      description: managing material risks and opportunities related to value chain
        workers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-40
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5
      ref_id: S2-5 40
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking is using time-bound and outcome-oriented
        targets to drive and measure its progress in addressing material negative
        impacts, and/or advancing positive impacts on value chain workers, and/or
        in managing material risks and opportunities related to value chain workers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-41
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5
      ref_id: S2-5 41
      description: The summarised description of the targets to manage its material
        impacts, risks and opportunities related to value chain workers shall contain
        the information requirements defined in ESRS 2 MDR-T.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5
      ref_id: S2-5 42
      description: 'The undertaking shall disclose the process for setting the targets,
        including whether and how the undertaking engaged directly with workers in
        the value chain, their legitimate representatives, or with credible proxies
        that have insight into their situation in:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42
      ref_id: S2-5 42.a
      description: setting any such targets;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42
      ref_id: S2-5 42.b
      description: "tracking the undertaking\u2019s performance against them; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42
      ref_id: S2-5 42.c
      description: "identifying any lessons or improvements as a result of the undertaking\u2019\
        s performance."
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS S2-Appendix A
      name: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p3:node546
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2-appendix-a
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p3:node547
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node546
      description: AR 1. In addition to the issues listed in paragraph 2, the undertaking
        may also consider disclosing information about other issues relevant to a
        material impact for a shorter period of time, for instance initiatives regarding
        the health and safety of value chain workers during a pandemic.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node548
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node546
      description: AR 2. The overview of social and human rights matters provided
        in paragraph 2 is not meant to imply that all of these issues should be disclosed
        in each Disclosure Requirement in this Standard. Rather, it provides a list
        of matters that the undertaking shall consider in its materiality assessment
        (ref. to ESRS 1 chapter 3 Double materiality as the basis for sustainability
        disclosures and ESRS 2 IRO-1) related to value chain workers and, as appropriate,
        disclose as material impacts, risks and opportunities within the scope of
        this Standard.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node549
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node546
      description: "AR 3. Examples of workers that fall within the scope of this Standard\
        \ are:\n(a) workers of outsourced services working in the workplace of the\
        \ undertaking (e.g., third party catering or security workers);\n(b) workers\
        \ of a supplier contracted by the undertaking who work on the supplier\u2019\
        s premises using the supplier\u2019s work methods;\n(c) workers for a \u2018\
        downstream\u2019 entity which purchases goods or services from the undertaking;\n\
        (d) workers of an equipment supplier to the undertaking who, at a workplace\
        \ controlled by the undertaking, perform regular maintenance on the supplier\u2019\
        s equipment (e.g., photocopier) as stipulated in the contract between the\
        \ equipment supplier and the undertaking; and\n(e) workers deeper in the supply\
        \ chain who are extracting commodities that are then processed into components\
        \ that go in the undertaking\u2019s products."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node550
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2-appendix-a
      name: ESRS 2 General disclosures
    - urn: urn:intuitem:risk:req_node:esrs_p3:node551
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node550
      name: Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p3:node552
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node551
      name: Disclosure Requirement related to ESRS 2 SBM-2
      description: Interests and views of stakeholders
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-2.ar-4
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node552
      ref_id: S2.SBM-2.AR-4
      description: Disclosure Requirement ESRS 2 SBM-2 requires the undertaking to
        provide an understanding of whether and how it considers the role that its
        strategy and business model may play in creating, exacerbating or mitigating
        significant material impacts on value chain workers, and whether and how the
        business model and strategy are adapted to address such material impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-2.ar-5
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node552
      ref_id: S2.SBM-2.AR-5
      description: "While value chain workers may not be engaging with the undertaking\
        \ at the level of its strategy or business model, their views can inform the\
        \ undertaking\u2019s assessment of its strategy and business model. The undertaking\
        \ may disclose the views of the value chain workers and value chain workers\u2019\
        \ representatives."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node555
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node551
      name: Disclosure Requirement related to ESRS 2 SBM-3
      description: Material impacts, risks and opportunities and their interaction
        with strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3.ar-6
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node555
      ref_id: S2.SBM-3.AR-6
      description: "Impacts on value chain workers can originate in the undertaking\u2019\
        s strategy or business model in a number of different ways. For example, impacts\
        \ may relate to the undertaking\u2019s value proposition (such as providing\
        \ lowest cost products or services, or high-speed delivery, in ways that put\
        \ pressure on labour rights in the upstream and downstream value chains),\
        \ its value chain (such as relying on commodities of unclear provenance, without\
        \ visibility on impacts on workers), or its cost structure and the revenue\
        \ model (e.g. shifting inventory risk to suppliers, with knock-on effects\
        \ on the labour rights of their workers)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3.ar-7
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node555
      ref_id: S2.SBM-3.AR-7
      description: Impacts on value chain workers that originate in the strategy or
        the business model can also bring material risks to the undertaking. For example,
        in the context of a pandemic or other severe health crisis, undertakings that
        rely on contingent labour with little to no access to sick care and health
        benefits may face severe operational and business continuity risks as workers
        have no choice but to keep working while sick, further exacerbating the spread
        of the disease and causing major supply chain breakdowns. Another example
        is where selling goods premised on cheapest prices for customers create operational
        risks as suppliers under extreme price pressure may sub-contract production,
        leading to lower quality, and a longer, less transparent, and less controllable
        supply chain. Reputational and business opportunity risks linked to the exploitation
        of low-skilled, low-paid workers in sourcing geographies with minimal protections
        for them are also increasing with media backlash and consumer preferences
        moving to more ethically sourced or sustainable goods.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3.ar-8
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node555
      ref_id: S2.SBM-3.AR-8
      description: "Examples of particular characteristics of value chain workers\
        \ that may be considered by the undertaking when responding to paragraph 12\
        \ relate to young workers that may be more susceptible to impacts on their\
        \ physical and mental development, or women workers in a context where women\
        \ are routinely discriminated against in the terms and conditions of work,\
        \ or migrant workers in a context where the market for the supply of labour\
        \ is poorly regulated and workers are routinely charged recruitment fees.\
        \ For some workers, the inherent nature of the activity that they are required\
        \ to undertake may put them at risk (e.g., workers required to handle chemicals\
        \ or operate certain equipment or low paid workers who are on \u2018zero hours\u2019\
        \ contracts)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3.ar-9
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node555
      ref_id: S2.SBM-3.AR-9
      description: "With regard to paragraph 13, material risks could also arise because\
        \ of the undertaking\u2019s dependency on value chain workers where low likelihood\
        \ but high impact events may trigger financial effects; for example, where\
        \ a global pandemic leads to severe health impacts on workers at all stages\
        \ of the value chain resulting in major disruptions to production and distribution.\
        \ Other examples of risk related to the undertaking\u2019s dependency on value\
        \ chain workers include a shortage in skilled workers or political decisions\
        \ or legislation affecting value chain workers working for logistics providers.\
        \ For example, if some workers in the undertaking\u2019s value chain are at\
        \ risk of forced labour, and the undertaking is importing products into countries\
        \ where the law allows for the confiscation of imported goods that are suspected\
        \ of being made with forced labour."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node560
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node550
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node560
      ref_id: S2-1 AR
      name: Disclosure Requirement S2-1
      description: Policies related to value chain workers
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-10
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar
      ref_id: S2-1 AR 10
      description: "If the policies are limited to the undertaking\u2019s own workforce\
        \ and do not cover workers in upstream and downstream entities and relationships,\
        \ they shall be disclosed under ESRS S1 and not in relation to this requirement."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-11
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar
      ref_id: S2-1 AR 11
      description: If the disclosures under ESRS S1 include information relevant for
        workers in the value chain, a reference to this can be made here; disclosures
        on the remaining elements shall then be fulfilled under this Disclosure Requirement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-12
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar
      ref_id: S2-1 AR 12
      description: The undertaking may disclose explanations of significant changes
        to the policies adopted during the reporting year (e.g., new expectations
        for suppliers, new or additional approaches to due diligence and remedy).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-13
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar
      ref_id: S2-1 AR 13
      description: The policy may take the form of a stand-alone policy regarding
        value chain workers or be included in a broader document such as a code of
        ethics or a general sustainability policy that has already been disclosed
        by the undertaking as part of another ESRS. In those cases, the undertaking
        shall provide an accurate cross-reference to identify the aspects of the policy
        that satisfy the requirements of this Disclosure Requirement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-14
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar
      ref_id: S2-1 AR 14
      description: "When disclosing the alignment of its policies with the UN Guiding\
        \ Principles on Business and Human Rights, the undertaking shall consider\
        \ that the Guiding Principles refer to the International Bill of Rights, which\
        \ consist of the Universal Declaration of Human Rights and the two Covenants\
        \ that implement it, as well as the International Labour Organisation\u2019\
        s Declaration on Fundamental Rights and Principles at Work and the core conventions\
        \ that underpin it, and may disclose its alignment with these instruments."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-15
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar
      ref_id: S2-1 AR 15
      description: When disclosing how external-facing policies are embedded, the
        undertaking may, for example, consider internal policies of responsible sourcing,
        and alignment with other policies relevant to value chain workers, for example,
        regarding forced labour. With regard to supplier codes of conduct that the
        undertaking may have, the summary shall indicate whether they include provisions
        addressing the safety of workers, precarious work (for example, the use of
        workers on short-term or limited hours contracts, workers employed via third
        parties, sub-contracting to third parties or use of informal workers), human
        trafficking, the use of forced labour or child labour, and whether such provisions
        are fully in line with applicable ILO standards.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-16
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar
      ref_id: S2-1 AR 16
      description: "The undertaking may provide an illustration of the types of communication\
        \ of its policies to those individuals, group of individuals or entities for\
        \ whom they are relevant, either because they are expected to implement them\
        \ (for example, the undertaking\u2019s employees, contractors and suppliers),\
        \ or because they have a direct interest in their implementation (for example,\
        \ own workers, investors). It may disclose communication tools and channels\
        \ (for example, flyers, newsletters, dedicated websites, social media, face\
        \ to face interactions, workers\u2019 representatives), aimed at ensuring\
        \ that the policy is accessible and that different audiences understand its\
        \ implications. The undertaking may also explain how it identifies and removes\
        \ potential barriers for dissemination, such as through translation into relevant\
        \ languages or the use of graphic depictions."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node560
      ref_id: S2-2 AR
      name: Disclosure Requirement S2-2
      description: Processes for engaging with value chain workers about impacts
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-17
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar
      ref_id: S2-2 AR 17
      description: When describing which function or role has operational responsibility
        for such engagement and/or ultimate accountability, the undertaking may disclose
        whether this is a dedicated role or function or part of a broader role or
        function, and whether any capacity building activities have been offered to
        support the staff to undertake engagement. If it cannot identify such a position
        or function, it may state that this is the case. This disclosure could also
        be fulfilled by making reference to information disclosed according to ESRS
        2 GOV-1 The role of the administrative, management and supervisory bodies.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar
      ref_id: S2-2 AR 18
      description: 'When preparing the disclosures described in paragraph 22 b) and
        c), the following illustrations may be considered:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18
      ref_id: S2-2 AR 18.a
      description: examples of stages at which engagement occurs are i) determining
        the approach to mitigation and ii) evaluation the effectiveness of mitigation;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18
      ref_id: S2-2 AR 18.b
      description: for type of engagement, these could be participation, consultation
        and/or information;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18
      ref_id: S2-2 AR 18.c
      description: for the frequency of the engagement, information may be provided
        on whether engagement occurs on a regular basis, at certain points in a project
        or business process, for example, when a new harvest season begins or a new
        production line is opened, as well as whether it occurs in response to legal
        requirements and/or in response to stakeholder requests and whether the result
        of the engagement is being integrated into the undertaking's decision- making
        processes; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18
      ref_id: S2-2 AR 18.d
      description: for the role with operational responsibility, whether the undertaking
        requires relevant staff to have certain skills, or whether it provides training
        or capacity building to relevant staff to undertake engagement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-19
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar
      ref_id: S2-2 AR 19
      description: Global Framework Agreements (GFA) serve to establish an ongoing
        relationship between a multinational enterprise and a Global Union Federation
        to ensure that the undertaking adheres to the same standards in every country
        in which it operates.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-20
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar
      ref_id: S2-2 AR 20
      description: To illustrate how the perspectives of value chain workers have
        informed specific decisions or activities of the undertaking, the undertaking
        may provide examples from the current reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node560
      ref_id: S2-3 AR
      name: Disclosure Requirement S2-3
      description: Processes to remediate negative impacts and channels for value
        chain workers to raise concerns
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-21
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar
      ref_id: S2-3 AR 21
      description: In fulfilling the requirements set out by Disclosure Requirement
        ESRS S2-3, the undertaking may be guided by the content of the UN Guiding
        Principles on Business and Human Rights and the OECD Guidelines for Multinational
        Enterprises focused on remediation and grievance mechanisms.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-22
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar
      ref_id: S2-3 AR 22
      description: Channels for raising concerns or needs include grievance mechanisms,
        hotlines, trade unions (where workers are unionised), dialogue processes or
        other means through which value chain workers or their legitimate representatives
        can raise concerns about impacts or explain needs that they would like the
        undertaking to address. This could include both channels provided by the undertaking
        directly and channels provided by the entities where the value chain workers
        are working, in addition to any other mechanisms the undertaking may use to
        gain insight into the management of impacts on workers, such as compliance
        audits. Where the undertaking is relying solely on information about the existence
        of such channels provided by its business relationships to answer this requirement,
        it may state that.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-23
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar
      ref_id: S2-3 AR 23
      description: To provide greater insight into the information covered in Disclosure
        Requirement ESRS S2-3, the undertaking may explain whether and how value chain
        workers that may be affected are able to access channels at the level of the
        undertaking they are employed by, or contracted to work for, in relation to
        each material impact.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-24
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar
      ref_id: S2-3 AR 24
      description: Third party mechanisms could include those operated by the government,
        NGOs, industry associations and other collaborative initiatives. The undertaking
        may disclose whether these are accessible to all workers who may be potentially
        or actually materially impacted by the undertaking, or individuals or organisations
        acting on their behalf or who are otherwise in a position to be aware of negative
        impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-25
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar
      ref_id: S2-3 AR 25
      description: In relation to the protection of individuals that use the mechanisms
        against the retaliation, the undertaking may describe whether it treats grievances
        confidentially and with respect to the rights of privacy and data protection;
        and whether the mechanisms allow for workers to use them anonymously (for
        example, through representation by a third party).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-26
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar
      ref_id: S2-3 AR 26
      description: In disclosing whether and how the undertaking knows that value
        chain workers are aware of and trust any of these channels, the undertaking
        may provide relevant and reliable data about the effectiveness of these channels
        from the perspective of value chain workers themselves. Examples of sources
        of information are surveys of workers that have used such channels and their
        levels of satisfaction with the process and outcomes.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar
      ref_id: S2-3 AR 27
      description: "In describing the effectiveness of channels for value chain workers\
        \ to raise concerns, the undertaking may be guided by the following questions,\
        \ based on the \u2018effectiveness criteria for non-judicial grievance mechanisms\u2019\
        , as laid out in the UN Guiding Principles on Business and Human Rights, in\
        \ particular Principle 31. The below considerations may be applied to individual\
        \ channels or to a collective system of channels:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27
      ref_id: S2-3 AR 27.a
      description: do the channels hold legitimacy by providing appropriate accountability
        for their fair conduct and building stakeholder trust?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27
      ref_id: S2-3 AR 27.b
      description: are the channels known and accessible to stakeholders?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27
      ref_id: S2-3 AR 27.c
      description: ' do the channels have clear and known procedures, with indicative
        timeframes?'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27
      ref_id: S2-3 AR 27.d
      description: do the channels ensure reasonable access for stakeholders to sources
        of information, advice and expertise?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27
      ref_id: S2-3 AR 27.e
      description: do the channels offer transparency by providing sufficient information
        both to complainants and, where applicable, to meet any public interest?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27
      ref_id: S2-3 AR 27.f
      description: do outcomes achieved through the channels accord with internationally
        recognised human rights?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27
      ref_id: S2-3 AR 27.g
      description: does the undertaking identify insights from the channels that support
        continuous learning in both improving the channels and preventing future impacts?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27
      ref_id: S2-3 AR 27.h
      description: does the undertaking focus on dialogue with complainants as the
        means to reach agreed solutions, rather than seeking to unilaterally determine
        the outcome?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node560
      ref_id: S2-4 AR
      name: Disclosure Requirement S2-4
      description: Taking action on material impacts on value chain workers, and approaches
        to managing material risks and pursuing material opportunities related to
        value chain workers, and effectiveness of those actions
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 28
      description: 'It may take time to understand negative impacts and how the undertaking
        may be involved with them through its value chain, as well as to identify
        appropriate responses and put them into practice. Therefore, the undertaking
        shall consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28
      ref_id: S2-4 AR 28.a
      description: its general and specific approaches to addressing material negative
        impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28
      ref_id: S2-4 AR 28.b
      description: its initiatives aimed at contributing to additional material positive
        impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28
      ref_id: S2-4 AR 28.c
      description: how far it has progressed in its efforts during the reporting period;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28
      ref_id: S2-4 AR 28.d
      description: its aims for continued improvement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-29
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 29
      description: Appropriate action can vary according to whether the undertaking
        causes or contributes to a material impact or whether the material impact
        is directly linked to its own operations, products or services through a business
        relationship.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-30
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 30
      description: "Given that material negative impacts affecting value chain workers\
        \ that have occurred during the reporting period may also be linked to entities\
        \ or operations outside its direct control, the undertaking may disclose whether\
        \ and how it seeks to use its leverage in its business relationships to manage\
        \ those impacts. This may include using commercial leverage (for example,\
        \ enforcing contractual requirements with business relationships or implementing\
        \ incentives), other forms of leverage within the relationship (such as providing\
        \ training or capacity-building on workers\u2019 rights to entities with which\
        \ the undertaking has a business relationships) or collaborative leverage\
        \ with peers or other actors (such as initiatives aimed at responsible recruitment\
        \ or ensuring workers receive an adequate wage)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-31
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 31
      description: When the undertaking discloses its participation in an industry
        or multi-stakeholder initiative as part of its actions to address material
        negative impacts, the undertaking may disclose how the initiative, and its
        own involvement, is aiming to address the material impact concerned. It may
        disclose under ESRS S2-5 the relevant targets set by the initiative and progress
        towards them.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-32
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 32
      description: When disclosing whether and how the undertaking considers actual
        and potential impacts on value chain workers in decisions to terminate business
        relationships and whether and how it seeks to address any negative impacts
        that may result from termination, the undertaking may include examples.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-33
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 33
      description: In disclosing how it tracks the effectiveness of its actions to
        manage material impacts during the reporting period, the undertaking may disclose
        any lessons learned from the previous and current reporting periods.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-34
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 34
      description: Processes used to track the effectiveness of actions can include
        internal or external auditing or verification, court proceedings and/or related
        court decisions, impact assessments, measurement systems, stakeholder feedback,
        grievance mechanisms, external performance ratings, and benchmarking.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-35
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 35
      description: "Reporting on effectiveness is aimed at enabling the understanding\
        \ of the links between actions taken by the undertaking and the effective\
        \ management of impacts. For example, to show the effectiveness of its actions\
        \ to support its suppliers with improving their working conditions, the undertaking\
        \ may disclose survey feedback from the suppliers\u2019 workers showing that\
        \ working conditions have improved since the time the undertaking began working\
        \ with those suppliers. Additional information that the undertaking may provide\
        \ includes data showing a decrease in the number of incidents identified through\
        \ for instance, independent audits."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-36
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 36
      description: "With regard to initiatives or processes the undertaking has in\
        \ place that are based on affected workers\u2019 needs and with regard to\
        \ progress in the implementation of such initiatives or processes, the undertaking\
        \ may disclose:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-36.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-36
      ref_id: S2-4 AR 36.a
      description: information about whether and how value chain workers and legitimate
        representatives or their credible proxies play a role in decisions regarding
        the design and implementation of these programmes or processes; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-36.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-36
      ref_id: S2-4 AR 36.b
      description: information about the intended or achieved positive outcomes for
        value chain workers of these initiatives or processes.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-37
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 37
      description: "The undertaking may disclose whether any initiatives or processes\
        \ whose primary aim is to deliver positive impacts for value chain workers\
        \ are designed also to support the achievement of one or more of the UN Sustainable\
        \ Development Goals (SDGs). For example, through a commitment to advance UN\
        \ SDG 8 to \u2018promote sustained, inclusive and sustainable economic growth,\
        \ full and productive employment and decent work for all\u2019 the undertaking\
        \ may be providing capacity-building to smallholders in its supply chain,\
        \ resulting in increases in their income; or it may be supporting training\
        \ to increase the proportion of women able to take delivery jobs in its downstream\
        \ value chain."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-38
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 38
      description: When disclosing the intended or achieved positive outcomes of its
        actions for value chain workers a distinction is to be made between evidence
        of certain activities having occurred (e.g., that x number of workers have
        received financial literacy training) from evidence of actual outcomes for
        workers (e.g., that x workers report that they are able to better manage their
        household budgets so as to meet their savings goals).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-39
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 39
      description: "When disclosing whether initiatives or processes also play a role\
        \ in mitigating material negative impacts, the undertaking may e.g., consider\
        \ programmes that aim to advance women workers\u2019 financial literacy that\
        \ have resulted in more women being promoted as well as in reports of reduced\
        \ sexual harassment in the workplace."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 40
      description: "When disclosing the material risks and opportunities related to\
        \ the undertaking\u2019s impacts or dependencies on value chain workers, the\
        \ undertaking may consider the following:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40
      ref_id: S2-4 AR 40.a
      description: "risks related to the undertaking\u2019s impacts on value chain\
        \ workers may include the reputational or legal exposure where value chain\
        \ workers are found to be subject to forced labour or child labour;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40
      ref_id: S2-4 AR 40.b
      description: "risks related to the undertaking\u2019s dependencies on value\
        \ chain workers may include disruption of business operations where a pandemic\
        \ closes significant parts of its supply chain or distribution network;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40
      ref_id: S2-4 AR 40.c
      description: "opportunities related to the undertaking\u2019s impacts on value\
        \ chain workers may include market differentiation and greater customer appeal\
        \ from guaranteeing decent pay and conditions for non- employee workers; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40
      ref_id: S2-4 AR 40.d
      description: "opportunities related to the undertaking\u2019s dependencies on\
        \ value chain workers might include the achievement of a future sustainable\
        \ supply of a commodity by ensuring smallholder farmers earn enough to persuade\
        \ future generations to keep farming that crop."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-41
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 41
      description: When disclosing whether dependencies turn into risks, the undertaking
        shall consider external developments.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-42
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 42
      description: When disclosing policies, actions and resources and targets related
        to the management of material risks and opportunities, in cases where risks
        and opportunities arise from a material impact, the undertaking may cross-reference
        its disclosures on policies, action and resources and targets in relation
        to that impact.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-43
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 43
      description: The undertaking shall consider whether and how its process(es)
        to manage material risks related to value chain workers are integrated into
        its existing risk management process(es).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-44
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar
      ref_id: S2-4 AR 44
      description: When disclosing the resources allocated to the management of material
        impacts, the undertaking may disclose which internal functions are involved
        in managing the impacts and what types of action they take to address negative
        and advance positive impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node622
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node550
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node622
      ref_id: S2-5 AR
      name: Disclosure Requirement S2-5
      description: Targets related to managing material negative impacts, advancing
        positive impacts, and managing material risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar
      ref_id: S2-5 AR 45
      description: 'When disclosing information about targets in accordance with paragraph
        39, the undertaking may disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45
      ref_id: S2-5 AR 45.a
      description: the intended outcomes to be achieved in the lives of value chain
        workers, being as specific as possible;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45
      ref_id: S2-5 AR 45.b
      description: the stability of the targets over time in terms of definitions
        and methodologies to enable comparability over time;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45
      ref_id: S2-5 AR 45.c
      description: the standards or commitments on which the targets are based (for
        instance codes of conduct, sourcing policies, global frameworks or industry
        codes).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-46
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar
      ref_id: S2-5 AR 46
      description: Targets related to material risks and opportunities may be the
        same as or distinct from targets related to material impacts. For example,
        a target to reach living wages for supply chain workers could both reduce
        impacts on those workers and reduce associated risks in terms of the quality
        and reliability of supply.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-47
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar
      ref_id: S2-5 AR 47
      description: The undertaking may also distinguish between short-, medium- and
        long-term targets covering the same policy commitment. For example, the undertaking
        may have a long-term target to achieve an 80% reduction in health and safety
        incidents affecting the workers of a given supplier by 2030 and a near-term
        target to reduce their overtime hours of delivery drivers by x% while maintaining
        their income by 2024.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-48
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar
      ref_id: S2-5 AR 48
      description: When modifying or replacing a target in the reporting period, the
        undertaking may explain the change by cross-referencing it to significant
        changes in the business model or to broader changes in the accepted standard
        or legislation from which the target is derived to provide contextual information,
        as per ESRS 2 BP-2 Disclosures in relation to specific circumstances.
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3
      assessable: false
      depth: 1
      ref_id: ESRS S3
      name: AFFECTED COMMUNITIES
    - urn: urn:intuitem:risk:req_node:esrs_p3:node632
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p3:node633
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node632
      description: "1. The objective of this Standard is to specify disclosure requirements\
        \ which will enable users of the sustainability statement to understand material\
        \ impacts on affected communities connected with the undertaking\u2019s own\
        \ operations and value chain, including through its products or services,\
        \ as well as through its business relationships, and its related material\
        \ risks and opportunities, including:\n(a) how the undertaking affects communities,\
        \ in areas where impacts are most likely to be present and severe, in terms\
        \ of material positive and negative actual or potential impacts;\n(b) any\
        \ actions taken, and the result of such actions, to prevent, mitigate or remediate\
        \ actual or potential negative impacts, and to address risks and opportunities;\n\
        (c) the nature, type and extent of the undertaking\u2019s material risks and\
        \ opportunities related to its impacts and dependencies on affected communities,\
        \ and how the undertaking manages them; and\n(d) the financial effects on\
        \ the undertaking over the short-, medium- and long-term of material risks\
        \ and opportunities arising from the undertaking\u2019s impacts and dependencies\
        \ on affected communities."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node634
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node632
      description: "2. In order to meet the objective, this Standard requires an explanation\
        \ of the general approach the undertaking takes to identify and manage any\
        \ material actual and potential impacts on affected communities in relation\
        \ to:\n(a) communities\u2019 economic, social and cultural rights (for example,\
        \ adequate housing, adequate food, water and sanitation, land-related and\
        \ security-related impacts);\n(b) communities\u2019 civil and political rights\
        \ (for example, freedom of expression, freedom of assembly, impacts on human\
        \ rights defenders); and\n(c) particular rights of indigenous peoples (for\
        \ example, free, prior and informed consent, self-determination, cultural\
        \ rights)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node635
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node632
      description: "3. This Standard also requires an explanation of how such impacts,\
        \ as well as the undertaking\u2019s dependencies on affected communities,\
        \ can create material risks or opportunities for the undertaking. For example,\
        \ negative relationships with affected communities may disrupt the undertaking\u2019\
        s own operations or harm its reputation, while constructive relationships\
        \ can bring business benefits, such as stable and conflict-free operations\
        \ and a greater ease of recruiting locally."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node636
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3
      name: Interaction with other ESRS
    - urn: urn:intuitem:risk:req_node:esrs_p3:node637
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node636
      description: 4. This standard applies when material impacts on and/or material
        risks and opportunities related to affected communities have been identified
        through the materiality assessment process laid out in ESRS 2 General disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node638
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node636
      description: 5. This Standard shall be read in conjunction with ESRS 1 General
        requirements, and ESRS 2, as well as the ESRS S1 Own workforce, ESRS S2 Workers
        in the value chain and ESRS S4 Consumers and end-users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node639
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3
      name: Disclosure Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p3:node640
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node639
      name: ESRS 2 General disclosures
      description: 6. The requirements of this section should be read in conjunction
        with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures
        shall be presented alongside the disclosures required by ESRS 2, except for
        SBM-3 Material impacts, risks and opportunities and their interaction with
        strategy and business model, for which the undertaking has an option to present
        the disclosures alongside the topical disclosure.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node641
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node640
      name: Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p3:node642
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node641
      name: 'Disclosure Requirement related to ESRS 2 SBM-2 '
      description: Interests and views of stakeholders
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-2-7
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node642
      ref_id: S3.SBM-2-7
      description: When responding to ESRS 2 SBM-2, paragraph 43, the undertaking
        shall disclose how the views, interests, and rights of affected communities,
        including respect for their human rights (and their rights as indigenous peoples,
        where applicable), inform its strategy and business model. Affected communities
        are a key group of affected stakeholders.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node644
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node641
      name: Disclosure Requirement related to ESRS 2 SBM-3
      description: Material impacts, risks and opportunities and their interaction
        with strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-8
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node644
      ref_id: S3.SBM-3-8
      description: 'When responding to ESRS 2 SBM-3 paragraph 48, the undertaking
        shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-8.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-8
      ref_id: S3.SBM-3-8.a
      description: "whether and how actual and potential impacts on affected communities\
        \ as identified in ESRS 2 IRO-1 Description of the processes to identify and\
        \ assess material impacts, risks and opportunities: (i) originate from or\
        \ are connected to the undertaking\u2019s strategy and business models, and\
        \ (ii) inform and contribute to adapting the undertaking\u2019s strategy and\
        \ business model; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-8.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-8
      ref_id: S3.SBM-3-8.b
      description: the relationship between its material risks and opportunities arising
        from impacts and dependencies on affected communities and its strategy and
        business model.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node644
      ref_id: S3.SBM-3-9
      description: "When fulfilling the requirements of paragraph 48, the undertaking\
        \ shall disclose whether all affected communities who are likely to be materially\
        \ impacted by the undertaking, including impacts that are connected with the\
        \ undertaking\u2019s own operations and value chain, including through its\
        \ products or services, as well as through its business relationships, are\
        \ included in the scope of its disclosure under ESRS 2. In addition, the undertaking\
        \ shall provide the following information:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9
      ref_id: S3.SBM-3-9.a
      description: 'a brief description of the types of communities subject to material
        impacts by its own operations or through its upstream and downstream value
        chain, and specify whether they are:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a
      ref_id: S3.SBM-3-9.a.i
      description: "communities living or working around the undertaking\u2019s operating\
        \ sites, factories, facilities or other physical operations, or more remote\
        \ communities affected by activities at those sites (for example by downstream\
        \ water pollution);"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a
      ref_id: S3.SBM-3-9.a.ii
      description: "communities along the undertaking\u2019s value chain (for example,\
        \ those affected by the operations of suppliers facilities or by the activities\
        \ of logistics or distribution providers);"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a
      ref_id: S3.SBM-3-9.a.iii
      description: communities at one or both endpoints of the value chain (for example,
        at the point of extraction of metals or minerals or harvesting of commodities,
        or communities around waste or recycling sites);
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a.iv
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a
      ref_id: S3.SBM-3-9.a.iv
      description: communities of indigenous peoples.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9
      ref_id: S3.SBM-3-9.b
      description: "in the case of material negative impacts, whether they are either\
        \ (i) widespread or systemic in contexts where the undertaking operates or\
        \ has sourcing or other business relationships (for example, marginalised\
        \ populations suffering impacts on their health and quality of life in a highly\
        \ industrialised area), or (ii) related to individual incidents in the undertaking\u2019\
        s own operations (e.g., a toxic waste spill affecting a community\u2019s access\
        \ to clean drinking water) or in a specific business relationship (e.g., a\
        \ peaceful protest by communities against business operations that was met\
        \ with a violent response from the undertaking\u2019s security services).\
        \ This includes consideration of impacts on affected communities that may\
        \ arise from the transition to greener and climate- neutral operations. Potential\
        \ impacts include impacts associated with innovation and restructuring, closure\
        \ of mines, increased mining of minerals needed for the transition to a sustainable\
        \ economy and solar panel production;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9
      ref_id: S3.SBM-3-9.c
      description: in the case of material positive impacts, a brief description of
        the activities that result in the positive impacts (for example, capacity-
        building to support more and new forms of local livelihoods) and the types
        of communities that are positively affected or could be positively affected;
        the undertaking may also disclose whether the positive impacts occur in specific
        countries or regions; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9
      ref_id: S3.SBM-3-9.d
      description: any material risks and opportunities for the business arising from
        impacts and dependencies on affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-10
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node644
      ref_id: S3.SBM-3-10
      description: In describing the main types of communities who are or could be
        negatively affected, based on the materiality assessment set out in Disclosure
        Requirement ESRS 2 IRO-1, the undertaking shall disclose whether and how it
        has developed an understanding of how affected communities with particular
        characteristics or those living in particular contexts, or those undertaking
        particular activities may be at greater risk of harm.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-11
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node644
      ref_id: S3.SBM-3-11
      description: The undertaking shall disclose which, if any, of its material risks
        and opportunities arising from impacts and dependencies on affected communities
        relate to specific groups of affected communities rather than to all affected
        communities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node659
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node640
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node659
      ref_id: S3-1
      name: Disclosure Requirement S3-1
      description: Policies related to affected communities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-12
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1
      ref_id: S3-1-12
      description: The undertaking shall describe its policies adopted to manage its
        material impacts on affected communities, as well as associated material risks
        and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1
      ref_id: S3-1-13
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking has policies that address the identification,
        assessment, management and/or remediation of material impacts on affected
        communities specifically, as well as policies that cover material risks or
        opportunities related to affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1
      ref_id: S3-1-14
      description: "The disclosure required by paragraph 12 shall contain the information\
        \ on the undertaking\u2019s policies to manage its material impacts, risks\
        \ and opportunities related to affected communities in accordance with ESRS\
        \ 2 MDR-P Policies adopted to manage material sustainability matters. In addition,\
        \ the undertaking shall specify if such policies cover specific affected communities\
        \ or all affected communities."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-15
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1
      ref_id: S3-1-15
      description: The undertaking shall disclose any particular policy provisions
        for preventing and addressing impacts on indigenous peoples.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1
      ref_id: S3-1-16
      description: 'The undertaking shall describe its human rights policy commitments
        ( 120 ) that are relevant to affected communities, including those processes
        and mechanisms to monitor compliance with the UN Guiding Principles on Business
        and Human Rights, ILO Declaration on Fundamental Principles and Rights at
        Work or OECD Guidelines for Multinational Enterprises. In its disclosure it
        shall focus on those matters that are material in relation to ( 121 ), as
        well as its general approach to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16
      ref_id: S3-1-16.a
      description: respect for the human rights of communities, and indigenous peoples
        specifically;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16
      ref_id: S3-1-16.b
      description: engagement with affected communities; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16
      ref_id: S3-1-16.c
      description: measures to provide and/or enable remedy for human rights impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1
      ref_id: S3-1-17
      description: The undertaking shall disclose whether and how its policies with
        regard to affected communities are aligned with internationally recognised
        standards relevant to communities and indigenous peoples specifically, including
        the United Nations (UN) Guiding Principles on Business and Human Rights. The
        undertaking shall also disclose the extent to which cases of non-respect of
        the UN Guiding Principles on Business and Human Rights, ILO Declaration on
        Fundamental Principles and Rights at Work or OECD Guidelines for Multinational
        Enterprises that involve affected communities have been reported in its own
        operations or in its upstream and downstream value chain and, if applicable,
        an indication of the nature of such cases ( 122 ).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-18
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1
      ref_id: S3-1-18
      description: The policy may take the form of a stand-alone policy regarding
        communities or be included in a broader document such as a code of ethics
        or a general sustainability policy that has already been disclosed by the
        undertaking as part of another ESRS. In those cases, the undertaking shall
        provide an accurate cross-reference to identify the aspects of the policy
        that satisfy the requirements of this Disclosure Requirement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node659
      ref_id: S3-2
      name: Disclosure Requirement S3-2
      description: Processes for engaging with affected communities about impacts
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-19
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2
      ref_id: S3-1-19
      description: The undertaking shall disclose its general processes for engaging
        with affected communities and their representatives about actual and potential
        impacts on them.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-20
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2
      ref_id: S3-1-20
      description: The objective of this Disclosure Requirement is to enable an understanding
        of whether and how the undertaking engages, as part of its ongoing due diligence
        process, with affected communities, their legitimate representatives, or with
        credible proxies, about material actual and potential positive and/or negative
        impacts that do or are likely to affect them, and whether and how perspectives
        of affected communities are taken into account in the decision-making processes
        of the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2
      ref_id: S3-1-21
      description: 'The undertaking shall disclose whether and how the perspectives
        of affected communities inform its decisions or activities aimed at managing
        actual and potential impacts on communities. This shall include, where relevant,
        an explanation of:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21
      ref_id: S3-1-21.a
      description: whether engagement occurs with affected communities or their legitimate
        representatives directly, or with credible proxies that have insight into
        their situation;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21
      ref_id: S3-1-21.b
      description: the stage(s) at which engagement occurs, the type of engagement,
        and the frequency of the engagement;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21
      ref_id: S3-1-21.c
      description: "the function and the most senior role within the undertaking that\
        \ has operational responsibility for ensuring this engagement happens, and\
        \ that the results inform the undertaking\u2019s approach;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21
      ref_id: S3-1-21.d
      description: where applicable, how the undertaking assesses the effectiveness
        of its engagement with affected communities, including, where relevant, any
        agreements or outcomes that result.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-22
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2
      ref_id: S3-1-22
      description: Where applicable, the undertaking shall disclose the steps it takes
        to gain insight into the perspectives of affected communities that may be
        particularly vulnerable to impacts and/or marginalised, and into the perspective
        of specific groups within the affected communities, such as women and girls.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-23
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2
      ref_id: S3-1-23
      description: 'Where affected communities are indigenous peoples, the undertaking
        shall also disclose how it takes into account and ensures respect of their
        particular rights in its stakeholder engagement approach, including their
        right to free, prior and informed consent with regard to: (i) their cultural,
        intellectual, religious and spiritual property; (ii) activities affecting
        their lands and territories; and (iii) legislative or administrative measures
        that affect them. In particular, where engagement occurs with indigenous peoples,
        the undertaking shall also disclose whether and how indigenous peoples have
        been consulted on the mode and parameters of the engagement (for example,
        in designing the agenda, nature, and timeliness of the engagement).'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-24
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2
      ref_id: S3-1-24
      description: If the undertaking cannot disclose the above required information
        because it has not adopted a general process to engage with affected communities,
        it shall disclose this to be the case. It may disclose a timeframe in which
        it aims to have such a process in place.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node659
      ref_id: S3-3
      name: Disclosure Requirement S3-3
      description: Processes to remediate negative impacts and channels for affected
        communities to raise concerns
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-25
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3
      ref_id: S3-3-25
      description: The undertaking shall describe the processes it has in place to
        provide for or cooperate in the remediation of negative impacts on affected
        communities that the undertaking is connected with, as well as channels available
        to affected communities to raise concerns and have them addressed.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3
      ref_id: S3-3-26
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the formal means by which affected communities can make their concerns
        and needs known directly to the undertaking, and/or through which the undertaking
        supports the availability of such channels (for example, grievance mechanisms)
        by its business relationships, how follow up is performed with these communities
        regarding the issues raised, and the effectiveness of these channels.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3
      ref_id: S3-3-27
      description: 'The undertaking shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27
      ref_id: S3-3-27.a
      description: its general approach to and processes for providing or contributing
        to remedy where it has identified that it has caused or contributed to a material
        negative impact on affected communities, including whether and how the undertaking
        assesses that the remedy provided is effective;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27
      ref_id: S3-3-27.b
      description: any specific channels it has in place for affected communities
        to raise their concerns or needs directly with the undertaking and have them
        addressed, including whether these are established by the undertaking itself
        and/or through participation in third-party mechanisms;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27
      ref_id: S3-3-27.c
      description: its processes through which the undertaking supports the availability
        of such channels by its business relationships; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27
      ref_id: S3-3-27.d
      description: how it tracks and monitors issues raised and addressed, and how
        it ensures the effectiveness of the channels, including through involvement
        of stakeholders who are the intended users of those channels.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3
      ref_id: S3-3-28
      description: The undertaking shall disclose whether and how it assesses that
        affected communities are aware of and trust these structures or processes
        as a way to raise their concerns or needs and have them addressed. In addition,
        the undertaking shall disclose whether it has policies in place regarding
        the protection of individuals that use them against retaliation. If such information
        has been disclosed in accordance with ESRS G1-1, the undertaking may refer
        to that information.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3
      ref_id: S3-3-29
      description: If the undertaking cannot disclose the above required information
        because it has not adopted a channel for raising concerns and/or does not
        support the availability of such a channel by its business relationships,
        it shall disclose this to be the case. It may disclose a timeframe in which
        it aims to have such a channel or processes in place.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node659
      ref_id: S3-4
      name: Disclosure Requirement S3-4
      description: Taking action on material impacts on affected communities, and
        approaches to managing material risks and pursuing material opportunities
        related to affected communities, and effectiveness of those actions
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4
      ref_id: S3-4-30
      description: The undertaking shall disclose how it takes action to address material
        impacts on affected communities, and to manage material risks and pursue material
        opportunities related to affected communities and the effectiveness of those
        actions.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4
      ref_id: S3-4-31
      description: 'The objective of this Disclosure Requirement is twofold. Firstly,
        it is to provide an understanding of any actions and initiatives through which
        the undertaking seeks to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31
      ref_id: S3-4-31.a
      description: prevent, mitigate and remediate the negative material impacts on
        affected communities; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31
      ref_id: S3-4-31.b
      description: achieve positive material impacts for affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node697
      assessable: false
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31
      description: Secondly, it is to enable an understanding of the ways in which
        the undertaking is addressing the material risks and pursuing the material
        opportunities related to affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node698
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31
      description: The undertaking shall provide a summarised description of the action
        plans and resources to manage its material impacts, risks, and opportunities
        related to affected communities as per ESRS 2 MDR-A Actions and resources
        in relation to material sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4
      ref_id: S3-4-32
      description: 'In relation to material impacts, the undertaking shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32
      ref_id: S3-4-32.a
      description: actions taken, planned or underway to prevent or mitigate material
        negative impacts on affected communities;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32
      ref_id: S3-4-32.b
      description: whether and how it has taken action to provide or enable remedy
        in relation to an actual material impact;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32
      ref_id: S3-4-32.c
      description: any additional actions or initiatives it has in place with the
        primary purpose of delivering positive impacts for affected communities; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32
      ref_id: S3-4-32.d
      description: how it tracks and assesses the effectiveness of these actions and
        intiatives in delivering intended outcomes for affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4
      ref_id: S3-4-33
      description: 'In relation to paragraph 30, the undertaking shall describe: '
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33
      ref_id: S3-4-33.a
      description: the processes through which it identifies what action is needed
        and appropriate in response to a particular actual or potential negative impact
        on affected communities;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33
      ref_id: S3-4-33.b
      description: its approach to taking action in relation to specific material
        negative impacts on communities, including any action in relation to its own
        practices regarding land acquisition, planning and construction, operation
        or closure practices, as well as whether wider industry or collaborative action
        with other relevant parties will be required; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33
      ref_id: S3-4-33.c
      description: how it ensures that processes to provide or enable remedy in the
        event of material negative impacts are available and effective in their implementation
        and outcomes.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-34
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4
      ref_id: S3-4-34
      description: 'In relation to material risks and opportunities, the undertaking
        shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-34.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-34
      ref_id: S3-4-34.a
      description: what action is planned or underway to mitigate material risks for
        the undertaking arising from its impacts and dependencies on affected communities
        and how it tracks effectiveness in practice; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-34.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-34
      ref_id: S3-4-34.b
      description: what action is planned or underway to pursue material opportunities
        for the undertaking in relation to affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-35
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4
      ref_id: S3-4-35
      description: The undertaking shall disclose whether and how it takes action
        to avoid causing or contributing to material negative impacts on affected
        communities through its own practices, including, where relevant, in relation
        to planning, land acquisition and exploitation, finance, extraction or production
        of raw materials, use of natural resources, and management of environmental
        impacts. This may include disclosing what approach is taken when tensions
        arise between the prevention or mitigation of material negative impacts and
        other business pressures.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-36
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4
      ref_id: S3-4-36
      description: The undertaking shall also disclose whether severe human rights
        issues and incidents connected to affected communities have been reported
        and, if applicable, disclose these ( 123 ).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-37
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4
      ref_id: S3-4-37
      description: When disclosing the information required under paragraph 32 (d),
        the undertaking shall consider ESRS 2 MDR-T Tracking effectiveness of policies
        and actions through targets if it evaluates the effectiveness of an action
        by setting a target.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-38
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4
      ref_id: S3-4-38
      description: The undertaking shall disclose what resources are allocated to
        the management of its material impacts, with information that enables users
        to gain an understanding of how the material impacts are managed.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node715
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node640
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node715
      ref_id: S3-5
      name: Disclosure Requirement S3-5
      description: Targets related to managing material negative impacts, advancing
        positive impacts, and managing material risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5
      ref_id: S3-5-39
      description: 'The undertaking shall disclose the time-bound and outcome- oriented
        targets it may have set related to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39
      ref_id: S3-5-39.a
      description: reducing negative impacts on affected communities; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39
      ref_id: S3-5-39.b
      description: advancing positive impacts on affected communities; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39
      ref_id: S3-5-39.c
      description: managing material risks and opportunities related to affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-40
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5
      ref_id: S3-5-40
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking is using time-bound and outcome-oriented
        targets to drive and measure its progress in addressing material negative
        impacts, and/or advancing positive impacts on affected communities, and/or
        in managing material risks and opportunities related to affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-41
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5
      ref_id: S3-5-41
      description: The summarised description of the targets to manage its material
        impacts, risks and opportunities related to affected communities shall contain
        the information requirements defined in ESRS 2 MDR-T.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5
      ref_id: S3-5-42
      description: 'The undertaking shall disclose the process for setting the targets,
        including whether and how the undertaking engaged directly with affected communities,
        their legitimate representatives, or with credible proxies that have insight
        into their situation in:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42
      ref_id: S3-5-42.a
      description: setting any such targets;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42
      ref_id: S3-5-42.b
      description: "tracking the undertaking\u2019s performance against them; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42
      ref_id: S3-5-42.c
      description: "identifying, any, lessons or improvements as a result of the undertaking\u2019\
        s performance."
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS S3-Appendix A
      name: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p3:node728
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3-appendix-a
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p3:node729
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node728
      description: AR 1. The overview of social and human rights matters provided
        in paragraph 2 is not meant to imply that all of these issues should be disclosed
        in each Disclosure Requirement in this Standard. Rather, it provides a list
        of matters that the undertaking shall consider in its materiality assessment
        (ref. to ESRS 1 chapter 3 Double materiality as the basis for sustainability
        disclosures and ESRS 2 IRO-1) related to affected communities and, as appropriate,
        disclose as material impacts, risks and opportunities within the scope of
        this Standard.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node730
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node728
      description: "AR 2. In addition to the issues listed in paragraph 2, the undertaking\
        \ may also consider disclosing information about other issues relevant to\
        \ a material impact for a shorter period of time, for instance initiatives\
        \ regarding the impacts on communities related to the undertaking\u2019s operations\
        \ due to extreme and sudden weather conditions."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node731
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3-appendix-a
      name: ESRS 2 General Disclosures
    - urn: urn:intuitem:risk:req_node:esrs_p3:node732
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node731
      name: Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p3:node733
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node732
      name: Disclosure Requirement related to ESRS 2 SBM-2
      description: Interests and views of stakeholders
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-2.ar-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node733
      ref_id: S3.SBM-2.AR-3
      description: Disclosure Requirement ESRS 2 SBM-2 requires the undertaking to
        provide an understanding of if and how it considers the role that its strategy
        and business model may play in creating, exacerbating or mitigating significant
        material impacts on affected communities, and whether and how the business
        model and strategy are adapted to address such material impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-2.ar-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node733
      ref_id: S3.SBM-2.AR-4
      description: "While affected communities may not be engaging with the undertaking\
        \ at the level of its strategy or business model, their views can inform the\
        \ undertaking\u2019s assessment of its strategy and business model. The undertaking\
        \ may disclose the views of affected communities and affected communities'\
        \ representatives."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node736
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node732
      name: Disclosure Requirement related to ESRS 2 SBM-3
      description: Material impacts, risks and opportunities and their interaction
        with strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3.ar-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node736
      ref_id: S3.SBM-3.AR-5
      description: "Impacts on affected communities can originate in the undertaking\u2019\
        s strategy or business model in a number of different ways. For example, impacts\
        \ may relate to the undertaking\u2019s value proposition (such as, construction\
        \ or commencement of projects with timelines that do not allow sufficient\
        \ time for consultation with groups affected by the projects), its value chain\
        \ (for example, land-use in countries in which ownership is often contested\
        \ or records are unreliable or in which land-users such as indigenous peoples\
        \ are unrecognised), or its cost structure and the revenue model (such as,\
        \ aggressive strategies to minimise taxation, particularly with respect to\
        \ operations in developing countries)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3.ar-6
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node736
      ref_id: S3.SBM-3.AR-6
      description: "Impacts on affected communities that originate in the strategy\
        \ or business model can also bring material risks to the undertaking. For\
        \ example, where the undertaking\u2019s strategy involves moving into higher\
        \ risk geographies in pursuit of certain commodities, and if affected communities\
        \ resist its presence or object to its local practices, this may create extensive\
        \ and costly delays, and affect the undertaking\u2019s ability to secure future\
        \ land concessions or permits. Similarly, if the undertaking\u2019s business\
        \ model relies on intensive water extraction at its plants, to the extent\
        \ that it affects access to water for communities\u2019 consumption, hygiene\
        \ and livelihoods, this may result in reputationally-damaging boycotts, complaints\
        \ and lawsuits."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3.ar-7
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node736
      ref_id: S3.SBM-3.AR-7
      description: "Examples of particular characteristics of affected communities\
        \ that may be considered by the undertaking when responding to paragraph 10\
        \ may be an affected community that is physically or economically isolated\
        \ and is particularly susceptible to introduced diseases or has limited access\
        \ to social services and therefore relies on infrastructure set up by the\
        \ undertaking. It may be because where land worked by women is purchased by\
        \ the undertaking and payments go to male heads of households, women become\
        \ further disenfranchised in the community. It may also be because the community\
        \ is indigenous, and its members seek to exercise cultural or economic rights\
        \ to the land owned or used by the undertaking \u2013 or by one of the entities\
        \ with which it has a business relationship \u2013 in a context where their\
        \ rights are not protected by the state. In addition, the undertaking shall\
        \ consider whether different characteristics overlap. For example, characteristics\
        \ such as ethnicity, socioeconomic status, migrant status and gender may create\
        \ overlapping risks of harm for certain affected communities, or for distinct\
        \ parts of those affected communities, since affected communities are often\
        \ heterogeneous in nature."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3.ar-8
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node736
      ref_id: S3.SBM-3.AR-8
      description: "With regard to paragraph 11, material risks could also arise because\
        \ of the undertaking\u2019s dependency on affected communities where low likelihood\
        \ but high impact events may trigger financial effects; for example, where\
        \ a natural disaster leads to a catastrophic industrial accident involving\
        \ the undertaking\u2019s operations, resulting in severe harm to affected\
        \ communities."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node741
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node731
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node741
      ref_id: S3-1 AR
      name: Disclosure Requirement S3-1
      description: Policies related to affected communities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar-9
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar
      ref_id: S3-1 AR 9
      description: The description shall include the key information necessary to
        ensure a faithful representation of the policies in relation to affected communities
        and, therefore, the undertaking shall consider explanations of significant
        changes to the policies adopted during the reporting year (for example, new
        or additional approaches to engagement, due diligence and remedy).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar-10
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar
      ref_id: S3-1 AR 10
      description: "When disclosing the alignment of its policies with the UN Guiding\
        \ Principles on Business and Human Rights, the undertaking shall consider\
        \ that the Guiding Principles refer to the International Bill of Rights, which\
        \ consists of the Universal Declaration of Human Rights and the two Covenants\
        \ that implement it, as well as the UN Declaration on the Rights of Indigenous\
        \ Peoples, the International Labour Organisation\u2019s Convention concerning\
        \ Indigenous and Tribal Peoples (ILO No. 169) and the core conventions that\
        \ underpin it, and may disclose its alignment with these instruments."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar-11
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar
      ref_id: S3-1 AR 11
      description: "The undertaking may provide an illustration of the types of communication\
        \ of its policies to those individuals, group of individuals or entities for\
        \ whom they are relevant, either because they are expected to implement them\
        \ (for example, the undertaking\u2019s employees, contractors and suppliers),\
        \ or because they have a direct interest in their implementation (for example,\
        \ own workers, investors). It may disclose communication tools and channels\
        \ (for example, flyers, newsletters, dedicated websites, social media, face\
        \ to face interactions, workers\u2019 representatives), aimed at ensuring\
        \ that the policy is accessible and that different audiences understand its\
        \ implications. The undertaking may also explain how it identifies and removes\
        \ potential barriers for dissemination, such as through translation into relevant\
        \ languages or the use of graphic depictions."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar-12
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar
      ref_id: S3-1 AR 12
      description: When disclosing severe human rights issues and incidents connected
        to affected communities, the undertaking shall consider any legal disputes
        related to land rights and to the free, prior and informed consent of indigenous
        peoples.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node741
      ref_id: S3-2 AR
      name: Disclosure Requirement S3-2
      description: Processes for engaging with affected communities about impacts
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-13
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar
      ref_id: S3-2 AR 13
      description: Explanations of how the undertaking takes into account and ensures
        respect of the right of indigenous peoples to free, prior and informed consent
        may include information about processes to consult with indigenous peoples
        to obtain such consent. The undertaking shall consider how the consultation
        includes a good faith negotiation with affected indigenous peoples to obtain
        their free, prior and informed consent where the undertaking affects the lands,
        territories or resources that indigenous peoples customarily own, occupy or
        otherwise use; or relocates them from land or territories subject to traditional
        ownership or under customary use or occupation; or affects or exploits their
        cultural, intellectual, religious and spiritual property.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-14
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar
      ref_id: S3-2 AR 14
      description: When describing which function or role has operational responsibility
        for such engagement and/or ultimate accountability, the undertaking may disclose
        whether this is a dedicated role or function or part of a broader role or
        function, and whether any capacity building activities have been offered to
        support the staff to undertake engagement. If it cannot identify such a position
        or function, it may state that this is the case. This disclosure could also
        be fulfilled by making reference to information disclosed according to ESRS
        2 GOV-1 The role of the administrative, management and supervisory bodies.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar
      ref_id: S3-2 AR 15
      description: 'When preparing the disclosures described in paragraph 21 b) and
        c), the following illustrations may be considered: '
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15
      ref_id: S3-2 AR 15.a
      description: examples of stages at which engagement occurs are i) determining
        the approach to mitigation and ii) evaluating the effectiveness of mitigation;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15
      ref_id: S3-2 AR 15.b
      description: for type of engagement, these could be participation, consultation
        and/or information;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15
      ref_id: S3-2 AR 15.c
      description: for the frequency of the engagement, information may be provided
        on whether engagement occurs on a regular basis, at certain points in a project
        or business process; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15
      ref_id: S3-2 AR 15.d
      description: "for the role with operational responsibility, whether the undertaking\
        \ requires relevant staff to have certain skills, or whether it provides training\
        \ or capacity building to relevant staff to undertake engagement. In the case\
        \ of material impacts, risks and opportunities related to indigenous peoples,\
        \ this includes training on indigenous people\u2019s rights, including on\
        \ free, prior and informed consent."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-16
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar
      ref_id: S3-2 AR 16
      description: To illustrate how the perspectives of communities have informed
        specific decisions or activities of the undertaking, the undertaking may provide
        examples from the current reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node741
      ref_id: S3-3 AR
      name: Disclosure Requirement S3-3
      description: Processes to remediate negative impacts and channels for affected
        communities to raise concerns
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-17
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar
      ref_id: S3-3 AR 17
      description: In fulfilling the requirements set out by Disclosure Requirement
        ESRS S3-3, the undertaking may be guided by the content of the UN Guiding
        Principles on Business and Human Rights and the OECD Guidelines for Multinational
        Enterprises focused on remediation and grievance mechanisms.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-18
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar
      ref_id: S3-3 AR 18
      description: Channels for raising concerns or needs, include grievance mechanisms,
        hotlines, dialogue processes or other means through which affected communities
        or their legitimate representatives can raise concerns about impacts or explain
        needs that they would like the undertaking to address. This could include
        channels provided by the undertaking directly, in addition to any other mechanisms
        the undertaking may use to gain insight into the management of impacts on
        communities, such as compliance audits. Where the undertaking is relying solely
        on information about the existence of such channels provided by its business
        relationships to answer this requirement, it may state that.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-19
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar
      ref_id: S3-3 AR 19
      description: To provide greater insight into the information covered in ESRS
        S3-3, the undertaking may explain whether and how communities that may be
        affected are able to access channels at the level of the undertaking they
        are affected by, in relation to each material impact. Relevant insights include
        information on whether affected communities can access channels in a language
        they understand, and whether they have been consulted in the design of such
        channels.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-20
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar
      ref_id: S3-3 AR 20
      description: Third party mechanisms could include those operated by the government,
        NGOs, industry associations and other collaborative initiatives. The undertaking
        may disclose whether these are accessible to all affected communities who
        may be potentially or actually materially impacted by the undertaking, or
        individuals or organisations acting on their behalf or who are otherwise in
        a position to be aware of negative impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-21
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar
      ref_id: S3-3 AR 21
      description: In relation to the protection of individuals that use the mechanisms
        against retaliation, the undertaking may describe whether it treats grievances
        confidentially and with respect to the rights of privacy and data protection;
        and whether to the mechanisms can be used anonymously (for example, through
        representation by a third party).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-22
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar
      ref_id: S3-3 AR 22
      description: When disclosing processes related to providing and enabling remedy
        for indigenous peoples, relevant information includes whether and how the
        undertaking has considered their customs, traditions, rules and legal systems.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-23
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar
      ref_id: S3-3 AR 23
      description: In disclosing whether and how the undertaking knows that affected
        communities are aware of and trust any of these channels, the undertaking
        may provide relevant and reliable data about the effectiveness of these channels
        from the perspective of affected communities themselves. Examples of sources
        of information are surveys of community members that have used such channels
        and their levels of satisfaction with the process and outcomes.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar
      ref_id: S3-3 AR 24
      description: "In describing the effectiveness of channels for affected communities\
        \ to raise concerns, the undertaking may be guided by the following questions,\
        \ based on the \u2018effectiveness criteria for non- judicial grievance mechanisms\u2019\
        , as laid out in the UN Guiding Principles on Business and Human Rights, in\
        \ particular Principle 31. The below considerations may be applied on an individual\
        \ channel basis or for the collective system of channels:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24
      ref_id: S3-3 AR 24.a
      description: do the channels hold legitimacy by providing appropriate accountability
        for their fair conduct and building stakeholder trust?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24
      ref_id: S3-3 AR 24.b
      description: are the channels known and accessible to stakeholders?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24
      ref_id: S3-3 AR 24.c
      description: do the channels have clear and known procedures, set timeframes
        and clarity on the processes?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24
      ref_id: S3-3 AR 24.d
      description: do the channels ensure reasonable access to sources of information,
        advice and expertise?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24
      ref_id: S3-3 AR 24.e
      description: do the channels offer transparency by providing sufficient information
        both to complainants and, where applicable, to meet any public interest at
        stake?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24
      ref_id: S3-3 AR 24.f
      description: do the outcomes achieved through the channels accord with internationally
        recognised human rights?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24
      ref_id: S3-3 AR 24.g
      description: does the undertaking identify insights from the channels that support
        continuous learning in both improving the channels and preventing future impacts?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24
      ref_id: S3-3 AR 24.h
      description: does the undertaking focus on dialogue with complainants as the
        means to reach agreed solutions, rather than seeking to unilaterally determine
        the outcome?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node741
      ref_id: S3-4 AR
      name: Disclosure Requirement S3-4
      description: Taking action on material impacts on affected communities, and
        approaches to managing material risks and pursuing material opportunities
        related to affected communities, and effectiveness of those actions
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 25
      description: 'It may take time to understand negative impacts and how the undertaking
        may be involved with them through its value chain, as well as to identify
        appropriate responses and put them into practice. Therefore, the undertaking
        shall consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25
      ref_id: S3-4 AR 25.a
      description: its general and specific approaches to addressing material negative
        impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25
      ref_id: S3-4 AR 25.b
      description: its social investment or other development programmes aimed at
        contributing to additional material positive impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25
      ref_id: S3-4 AR 25.c
      description: how far it has progressed in its efforts during the reporting period;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25
      ref_id: S3-4 AR 25.d
      description: its aims for continued improvement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-26
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 26
      description: Appropriate action can vary according to whether the undertaking
        causes or contributes to a material impact, or whether the material impact
        is directly linked to its own operations, products or services through a business
        relationship.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-27
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 27
      description: Given that material negative impacts affecting communities that
        have occurred during the reporting period may also be linked to entities or
        operations outside its direct control, the undertaking may disclose whether
        and how it seeks to use its leverage in its business relationships to manage
        those impacts. This may include using commercial leverage (for example, enforcing
        contractual requirements with business relationships or implementing incentives),
        other forms of leverage within the relationship (such as providing training
        or capacity-building on the rights of indigenous peoples to entities with
        which the undertaking has a business relationships) or collaborative leverage
        with peers or other actors (such as initiatives aimed at minimising security-related
        impacts on communities or participating in company-community partnerships).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 28
      description: 'Impacts on communities may stem from environmental matters which
        are disclosed by the undertaking under the ESRS E1 to E5. Examples include:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28
      ref_id: S3-4 AR 28.a
      description: "ESRS E1 Climate Change: The implementation of climate change mitigation\
        \ plans may require the undertaking to invest in renewable energy projects\
        \ that may affect the lands, territories and natural resources of indigenous\
        \ peoples. If the undertaking does not consult with the affected indigenous\
        \ peoples , it could negatively impact the affected communities\u2019 right\
        \ to free, prior and informed consent;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28
      ref_id: S3-4 AR 28.b
      description: 'ESRS E2 Pollution: The undertaking may negatively impact affected
        communities by failing to protect them from pollution from a particular production
        facility that causes them health- related issues;'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28
      ref_id: S3-4 AR 28.c
      description: 'ESRS E3 Water and marine sources: The undertaking may negatively
        impact the access to clean drinking water of communities when withdrawing
        water in water stressed areas;'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28
      ref_id: S3-4 AR 28.d
      description: 'ESRS E4 Biodiversity and ecosystems: The undertaking may negatively
        affect the livelihood of local farmers through operations that contaminate
        soil. Additional examples include the sealing of land through building new
        infrastructure, which can eradicate plant species that are critical for, for
        example, local biodiversity or to filter water for communities; or the introduction
        of invasive species (whether plants or animals) that can impact ecosystems
        and cause subsequent harm;'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28
      ref_id: S3-4 AR 28.e
      description: 'ESRS E5 Resource use and circular economy: The undertaking may
        negatively impact the lives of communities by affecting their health through
        the mismanagement of hazardous waste.'
    - urn: urn:intuitem:risk:req_node:esrs_p3:node787
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28
      description: Where the connection between environmental impacts and local communities
        is addressed in the disclosures within the Disclosure Requirements ESRS E1-E5,
        the undertaking may cross-reference to those and clearly identify such disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-29
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 29
      description: When the undertaking discloses its participation in an industry
        or multi-stakeholder initiative as part of its actions to address material
        negative impacts, the undertaking may disclose how the initiative, and its
        own involvement, is aiming to address the material impact concerned. It may
        disclose under ESRS S3-5 the relevant targets set by the initiative and progress
        towards them.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-30
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 30
      description: When disclosing whether and how the undertaking considers actual
        and potential impacts on affected communities in decisions to terminate business
        relationships and whether and how it seeks to address any negative impacts
        that may result from termination, the undertaking may include examples.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-31
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 31
      description: In disclosing how it tracks the effectiveness of actions to manage
        material impacts during the reporting period, the undertaking may disclose
        any lessons learned from the previous and current reporting periods.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-32
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 32
      description: Processes used to track the effectiveness of actions can include
        internal or external auditing or verification, court proceedings and/or related
        court decisions, impact assessments, measurement systems, stakeholder feedback,
        grievance mechanisms, external performance ratings, and benchmarking.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-33
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 33
      description: Reporting on effectiveness is aimed at enabling the understanding
        of the links between actions taken by an undertaking and the effective management
        of impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 34
      description: "With regard to initiatives or processes whose primary aim is to\
        \ deliver positive impacts for affected communities that are based on affected\
        \ communities\u2019 needs, and with regard to progress in the implementation\
        \ of such initiatives or processes, the undertaking may disclose:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34
      ref_id: S3-4 AR 34.a
      description: information about whether and how affected communities and legitimate
        representatives or their credible proxies play a role in decisions regarding
        the design and implementation of these investments or programmes; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34
      ref_id: S3-4 AR 34.b
      description: information about the intended or achieved positive outcomes for
        affected communities of these investments or programmes.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34
      ref_id: S3-4 AR 34.c
      description: an explanation of the approximate scope of affected communities
        covered by the described social investment or development programmes, and,
        where applicable, the rationale for why selected communities were chosen for
        a given social investment or development programme's implementation.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-35
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 35
      description: "The undertaking may disclose whether any initiatives or processes\
        \ whose primary aim is to deliver positive impacts for affected communities\
        \ are designed also to support the achievement of one or more of the UN Sustainable\
        \ Development Goals (SDGs). For example, through a commitment to advance UN\
        \ SDG 5 to \u2018achieve gender equality and empower all women and girls\u2019\
        \ the undertaking may be taking thoughtful measures to include women in the\
        \ consultation process with an affected community to meet standards of effective\
        \ stakeholder engagement, which can help empower the women in the process\
        \ itself, but potentially also in their daily lives."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-36
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 36
      description: When disclosing the intended or achieved positive outcomes of its
        actions for affected communities a distinction is to be made between evidence
        of certain activities having occurred (for example, that x number of women
        community members have been provided with training on how to become local
        suppliers to the undertaking) from evidence of actual outcomes for affected
        communities (for example, that x women community members have set up small
        businesses and have had their contracts with the undertaking renewed year-on-year).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-37
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 37
      description: "When disclosing whether initiatives or processes also play a role\
        \ in mitigating material negative impacts, the undertaking may for example\
        \ consider programmes that aim to improve local infrastructure surrounding\
        \ an undertaking\u2019s operations, such as improvements in roads leading\
        \ to a reduction in the number of severe traffic accidents involving community\
        \ members."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 38
      description: "When disclosing the material risks and opportunities related to\
        \ the undertaking\u2019s impacts or dependencies on affected communities,\
        \ the undertaking may consider the following:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38
      ref_id: S3-4 AR 38.a
      description: "risks related to the undertaking\u2019s impacts on affected communities\
        \ may include the reputational or legal exposure, as well as operational risks,\
        \ where affected communities protest against resettlements or the loss of\
        \ access to lands, leading to costly delays, boycotts, or lawsuits;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38
      ref_id: S3-4 AR 38.b
      description: "risks related to the undertaking\u2019s dependencies on affected\
        \ communities may include disruption of business operations where indigenous\
        \ peoples decide to withdraw their consent to a project on their lands, forcing\
        \ the undertaking to significantly modify or abandon the project;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38
      ref_id: S3-4 AR 38.c
      description: "opportunities related to the undertaking\u2019s impacts on affected\
        \ communities may include more easily financing projects and being a partner\
        \ of choice for communities, governments and other businesses; and "
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38
      ref_id: S3-4 AR 38.d
      description: "opportunities related to the undertaking\u2019s dependencies on\
        \ affected communities may include the development of positive relationships\
        \ between the undertaking and indigenous peoples that enable existing projects\
        \ to expand with strong support."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-39
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 39
      description: "In disclosing the information in AR 38, the undertaking may consider\
        \ explanations of risks and opportunities stemming from environmental impacts\
        \ or dependencies (please refer to AR 28 for further details), including related\
        \ human rights (or social) impacts.  Examples include reputational risks stemming\
        \ from the impact on the health of communities of unmanaged polluting discharges;\
        \ or the financial effects of protests that may disrupt or interrupt an undertaking\u2019\
        s activities, for example, in response to operations in water stressed areas\
        \ that may impact the lives of affected communities."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-40
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 40
      description: When disclosing whether dependencies turn into risks, the undertaking
        shall consider external developments.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-41
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 41
      description: When disclosing policies, action and resources and targets related
        to the management of material risks and opportunities, in cases where risks
        and opportunities arise from a material impact, the undertaking may cross-reference
        its disclosures on policies, actions and resources and targets in relation
        to that impact.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-42
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 42
      description: The undertaking shall consider whether and how its processes to
        manage material risks related to affected communities are integrated into
        its existing risk management processes.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-43
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar
      ref_id: S3-4 AR 43
      description: When disclosing the resources allocated to the management of material
        impacts, the undertaking may disclose which internal functions are involved
        in managing the impacts and what types of action they take to address negative
        and advance positive impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node810
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node731
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node810
      ref_id: S3-5 AR
      name: 'Disclosure Requirement S3-5 '
      description: Targets related to managing material negative impacts, advancing
        positive impacts, and managing material risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar
      ref_id: S3-5 AR 44
      description: 'When disclosing information about targets in accordance with paragraph
        39, the undertaking may disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44
      ref_id: S3-5 AR 44.a
      description: the intended outcomes to be achieved in the lives of affected communities,
        being as specific as possible;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44
      ref_id: S3-5 AR 44.b
      description: the stability of the targets over time in terms of definitions
        and methodologies to enable comparability over time;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44
      ref_id: S3-5 AR 44.c
      description: the standards or commitments which the targets are based on (for
        instance codes of conduct, sourcing policies, global frameworks or industry
        codes).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-45
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar
      ref_id: S3-5 AR 45
      description: Targets related to material risks and opportunities may be the
        same as or distinct from targets related to material impacts. For example,
        a target to fully restore livelihoods of affected communities following resettlement
        could both reduce impacts on those communities and reduce associated risks
        such as community protests.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-46
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar
      ref_id: S3-5 AR 46
      description: The undertaking may also distinguish between short-, medium- and
        long-term targets covering the same policy commitment. For example, the undertaking
        may have as a main objective to employ community members at a local mining
        site, with the long-term goal of staffing 100% locally by 2025, and with the
        short-term objective of adding x percent of local employees every year up
        and until 2025.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-47
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar
      ref_id: S3-5 AR 47
      description: When modifying or replacing a target in the reporting period, the
        undertaking may explain the change by linking it to significant changes in
        the business model or to broader changes in the accepted standard or legislation
        from which the target is derived to provide contextual information as per
        ESRS 2 BP-2 Disclosures in relation to specific circumstances.
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4
      assessable: false
      depth: 1
      ref_id: ESRS S4
      name: CONSUMERS AND END-USERS
    - urn: urn:intuitem:risk:req_node:esrs_p3:node820
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p3:node821
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node820
      description: "1. The objective of this Standard is to specify disclosure requirements\
        \ which will enable users of the sustainability statement to understand material\
        \ impacts on consumers and end-users connected with the undertaking\u2019\
        s own operations and value chain, including through its products or services,\
        \ as well as through its business relationships, and its related material\
        \ risks and opportunities, including:\n(a) how the undertaking affects the\
        \ consumers and/or end-users of its products and/or services (referred to\
        \ in this Standard as \u2018consumers and end-users\u2019), in terms of material\
        \ positive and negative actual or potential impacts;\n(b) any actions taken,\
        \ and the result of such actions, to prevent, mitigate or remediate actual\
        \ or potential negative impacts, and to address risks and opportunities;\n\
        (c) the nature, type and extent of the undertaking\u2019s material risks and\
        \ opportunities related to its impacts and dependencies on consumers and end-users,\
        \ and how the undertaking manages such risks and opportunities; and\n(d) the\
        \ financial effects on the undertaking over the short-, medium-and long-term\
        \ of material risks and opportunities arising from the undertaking\u2019s\
        \ impacts and dependencies on consumers and/or end- users."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node822
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node820
      description: '2. In order to meet the objective, this Standard requires an explanation
        of the general approach the undertaking takes to identify and manage any material
        actual and potential impacts on the consumers and/or end-

        users related to its products and/or services in relation to:

        (a) information-related impacts on consumers and/or end-users (for example,
        privacy, freedom of expression and access to (quality) information;

        (b) personal safety of consumers and/or end-users (for example, health and
        safety, security of a person and protection of children);

        (c) social inclusion of consumers and/or end-users (for example, non- discrimination,
        access to products and services and responsible marketing practices).'
    - urn: urn:intuitem:risk:req_node:esrs_p3:node823
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node820
      description: "3. This Standard also requires an explanation of how such impacts,\
        \ as well as the undertaking\u2019s dependencies on consumers and/or end-\
        \ users, can create material risks or opportunities for the undertaking. For\
        \ example, negative impacts on the reputation of the undertaking\u2019s products\
        \ and/or services can be detrimental to its business performance, while trust\
        \ in products and/or services can bring business benefits, such as increased\
        \ sales or widening of the future consumer base."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node824
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node820
      description: "4. The unlawful use or misuse of the undertaking\u2019s products\
        \ and services by consumers and end-users fall outside the scope of this standard."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node825
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4
      name: Interaction with other ESRS
    - urn: urn:intuitem:risk:req_node:esrs_p3:node826
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node825
      description: 5. This standard applies when material impacts on and/or material
        risks and opportunities related to consumers and/or end-users have been identified
        through the materiality assessment process laid out in ESRS 2 General disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node827
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node825
      description: 6. This Standard shall be read in conjunction with ESRS 1 General
        requirements, and ESRS 2, as well as ESRS S1 Own workforce, ESRS S2 Workers
        in the value chain and ESRS S3 Affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node828
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4
      name: Disclosure Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p3:node829
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node828
      name: ESRS 2 General Disclosures
      description: 7. The requirements of this section should be read in conjunction
        with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures
        shall be presented alongside the disclosures required by ESRS 2, except for
        SBM-3 Material impacts, risks and opportunities and their interaction with
        strategy and business model, for which the undertaking has an option to present
        the disclosures alongside the topical disclosure.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node830
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node829
      name: Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p3:node831
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node830
      name: Disclosure Requirement related to ESRS 2 SBM-2
      description: Interests and views of stakeholders
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-2-8
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node831
      ref_id: S4.SBM-2-8
      description: When responding to ESRS 2 SBM-2, paragraph 43, the undertaking
        shall disclose how the interests, views and rights of its consumers and/or
        end-users, including respect for their human rights, inform its strategy and
        business model. Consumers and/or end-users are a key group of affected stakeholders.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node833
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node830
      name: Disclosure Requirement related to ESRS 2 SBM-3
      description: Material impacts, risks and opportunities and their interaction
        with strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-9
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node833
      ref_id: S4.SBM-3-9
      description: 'When responding to ESRS 2 SBM-3 paragraph 48, the undertaking
        shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-9.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-9
      ref_id: S4.SBM-3-9.a
      description: "whether and how actual and potential impacts on consumers and/or\
        \ end-users as identified in Disclosure Requirements ESRS 2 IRO-1 Description\
        \ of the processes to identify and assess material impacts, risks and opportunities:\
        \ (i) originate from or are connected to the undertaking\u2019s strategy and\
        \ business model, and (ii) inform and contribute to adapting the undertaking\u2019\
        s strategy and business model, and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-9.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-9
      ref_id: S4.SBM-3-9.b
      description: the relationship between its material risks and opportunities arising
        from impacts and dependencies on consumers and/or end-users and its strategy
        and business model.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node833
      ref_id: S4.SBM-3-10
      description: "When fulfilling the requirements of paragraph 48, the undertaking\
        \ shall disclose whether all consumers and/or end-users who are likely to\
        \ be materially impacted by the undertaking, including impacts connected with\
        \ the undertaking\u2019s own operations and value chain, including through\
        \ its products or services, as well as through its business relationships,\
        \ are included in the scope of its disclosure under ESRS 2. In addition, the\
        \ undertaking shall disclose the following information:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10
      ref_id: S4.SBM-3-10.a
      description: 'a brief description of the types of consumers and/or end-users
        subject to material impacts by its own operations or through its value chain,
        and specify whether they are:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a
      ref_id: S4.SBM-3-10.a.i
      description: consumers and/or end-users of products that are inherently harmful
        to people and/or increase risks for chronic disease;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a
      ref_id: S4.SBM-3-10.a.ii
      description: consumers and/or end-users of services that potentially negatively
        impact their rights to privacy, to have their personal data protected, to
        freedom of expression and to non- discrimination;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a
      ref_id: S4.SBM-3-10.a.iii
      description: consumers and/or end-users who are dependent on accurate and accessible
        product- or service- related information, such as manuals and product labels,
        to avoid potentially damaging use of a product or service;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a.iv
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a
      ref_id: S4.SBM-3-10.a.iv
      description: consumers and/or end-users who are particularly vulnerable to health
        or privacy impacts or impacts from marketing and sales strategies, such as
        children or financially vulnerable individuals;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10
      ref_id: S4.SBM-3-10.b
      description: in the case of material negative impacts, whether they are either
        (i) widespread or systemic in contexts where the undertaking sells or provides
        its products or services (for example, state surveillance that affects the
        privacy of service users), or (ii) related to individual incidents (for example,
        a defect linked to a particular product) or to specific business relationships
        (for example, a business partner uses marketing that inappropriately targets
        young consumers);
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10
      ref_id: S4.SBM-3-10.c
      description: in the case of material positive impacts, a brief description of
        the activities that result in the positive impacts (for example, product design
        that improves its accessibility for persons with disabilities) and the types
        of consumers and/or end-users that are positively affected or could be positively
        affected; the undertaking may also disclose whether the positive impacts occur
        in specific countries or regions; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10
      ref_id: S4.SBM-3-10.d
      description: any material risks and opportunities for the business arising from
        impacts and dependencies on consumers and/or end-users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-11
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node833
      ref_id: S4.SBM-3-11
      description: In describing the main types of consumers and/or end-users who
        are or could be negatively affected, based on the materiality assessment set
        out in ESRS 2 IRO-1, the undertaking shall disclose whether and how it has
        developed an understanding of how consumers and/or end- users with particular
        characteristics, or those using particular products or services, may be at
        greater risk of harm.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-12
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node833
      ref_id: S4.SBM-3-12
      description: The undertaking shall disclose which, if any, of its material risks
        and opportunities arising from impacts and dependencies on consumers and/or
        end-users, relate to specific groups of consumers and/or end- users (for example,
        particular age groups) rather than to all consumers and/or end-users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node848
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node829
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node848
      ref_id: S4-1
      name: Disclosure Requirement S4-1
      description: Policies related to consumers and end-users
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1
      ref_id: S4-1-13
      description: The undertaking shall describe its policies adopted to manage its
        material impacts of its products and/or services on consumers and end-users,
        as well as associated material risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1
      ref_id: S4-1-14
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking has policies that address the identification,
        assessment, management and/or remediation of material impacts on consumers
        and/or end-users specifically, as well as policies that cover material risks
        or opportunities related to consumers and/or end-users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-15
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1
      ref_id: S4-1-15
      description: "The disclosure required by paragraph 13 shall contain the information\
        \ on the undertaking\u2019s policies to manage its material impacts, risks\
        \ and opportunities related to consumers and/or end-users in accordance with\
        \ ESRS 2 MDR-P Policies adopted to manage material sustainability matters.\
        \ In addition, the undertaking shall specify if such policies cover specific\
        \ groups or all consumers and/or end-users."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1
      ref_id: S4-1-16
      description: 'The undertaking shall describe its human rights policy commitments
        ( 124 ) that are relevant to consumers and/or end-users, including those processes
        and mechanisms to monitor compliance with the UN Guiding Principles on Business
        and Human Rights, ILO Declaration on Fundamental Principles and Rights at
        Work or OECD Guidelines for Multinational Enterprises. In its disclosure it
        shall focus on those matters that are material, as well as the general approach
        in relation to ( 125 ):'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16
      ref_id: S4-1-16.a
      description: respect for the human rights of consumers and/or end-users;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16
      ref_id: S4-1-16.b
      description: engagement with consumers and/or end-users; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16
      ref_id: S4-1-16.c
      description: measures to provide and/or enable remedy for human rights impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1
      ref_id: S4-1-17
      description: The undertaking shall disclose whether and how its policies with
        regard to consumers and/or end-users are aligned with internationally recognised
        instruments relevant to consumers and/or end-users, including United Nations
        (UN) Guiding Principles on Business and Human Rights. The undertaking shall
        also disclose the extent to which cases of non-respect of the UN Guiding Principles
        on Business and Human Rights, ILO Declaration on Fundamental Principles and
        Rights at Work or OECD Guidelines for Multinational Enterprises that involve
        consumers and/or end-users have been reported in its downstream value chain
        and, if applicable, an indication of the nature of such cases ( 126 ).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node848
      ref_id: S4-2
      name: 'Disclosure Requirement S4-2 '
      description: Processes for engaging with consumers and end-users about impacts
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-18
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2
      ref_id: S4-2-18
      description: The undertaking shall disclose its general processes for engaging
        with consumers and end-users and their representatives about actual and potential
        impacts on them.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-19
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2
      ref_id: S4-2-19
      description: The objective of this Disclosure Requirement is to enable an understanding
        of whether and how the undertaking engages, as part of its ongoing due diligence
        process, with consumers and/or end-users, their legitimate representatives,
        or with credible proxies, about material actual and potential positive and/or
        negative impacts that do or are likely to affect them, and whether and how
        perspectives of consumers and/or end-users are taken into account in the decision-
        making processes of the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2
      ref_id: S4-2-20
      description: 'The undertaking shall disclose whether and how the perspectives
        of consumers and/or end-users inform its decisions or activities aimed at
        managing actual and potential impacts on consumers and/or end-users. This
        shall include, where relevant, an explanation of:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20
      ref_id: S4-2-20.a
      description: whether engagement occurs with affected consumers and/or end- users
        or their legitimate representatives directly, or with credible proxies that
        have insight into their situation;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20
      ref_id: S4-2-20.b
      description: the stage(s) at which engagement occurs, the type of engagement,
        and the frequency of the engagement;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20
      ref_id: S4-2-20.c
      description: "the function and the most senior role within the undertaking that\
        \ has operational responsibility for ensuring this engagement happens and\
        \ that the results inform the undertaking\u2019s approach; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20
      ref_id: S4-2-20.d
      description: where applicable, how the undertaking assesses the effectiveness
        of its engagement with consumers and/or end-users, and, where relevant, any
        agreements or outcomes that result from such engagement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-21
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2
      ref_id: S4-2-21
      description: Where applicable, the undertaking shall disclose the steps it takes
        to gain insight into the perspectives of consumers and/or end-users that may
        be particularly vulnerable to impacts and/or marginalised (for example, people
        with disabilities, children, etc.).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-22
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2
      ref_id: S4-2-22
      description: If the undertaking cannot disclose the above required information
        because it has not adopted a general process to engage with consumers and/or
        end-users, it shall disclose this to be the case. It may disclose a timeframe
        in which it aims to have such a process in place.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node848
      ref_id: S4-3
      name: Disclosure Requirement S4-3
      description: Processes to remediate negative impacts and channels for consumers
        and end-users to raise concerns
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-23
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3
      ref_id: S4-3-23
      description: The undertaking shall describe the processes it has in place to
        provide for or cooperate in the remediation of negative impacts on consumers
        and end-users that the undertaking is connected with, as well as channels
        available to consumers and end-users to raise concerns and have them addressed.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-24
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3
      ref_id: S4-3-24
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the formal means by which consumers and/or end-users can make their concerns
        and needs known directly to the undertaking, and/or through which the undertaking
        supports the availability of such channels (for example, grievance mechanisms)
        by its business relationships, how follow up is performed with these consumers
        and/or end-users regarding the issues raised, and the effectiveness of these
        channels.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3
      ref_id: S4-3-25
      description: 'The undertaking shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25
      ref_id: S4-3-25.a
      description: its general approach to and processes for providing or contributing
        to remedy where it has identified that it has caused or contributed to a material
        negative impact on consumers and/or end-users, including whether and how the
        undertaking assesses that the remedy provided is effective;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25
      ref_id: S4-3-25.b
      description: any specific channels it has in place for consumers and/or end-
        users to raise their concerns or needs directly with the undertaking and have
        them addressed, including whether these are established by the undertaking
        itself and/or through participation in third-party mechanisms;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25
      ref_id: S4-3-25.c
      description: the processes through which the undertaking supports or requires
        the availability of such channels by its business relationships; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25
      ref_id: S4-3-25.d
      description: how it tracks and monitors issues raised and addressed, and how
        it ensures the effectiveness of the channels, including through involvement
        of stakeholders who are the intended users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3
      ref_id: S4-3-26
      description: The undertaking shall disclose whether and how it assesses that
        consumers and/or end-users are aware of and trust these structures or processes
        as a way to raise their concerns or needs and have them addressed. In addition,
        the undertaking shall disclose whether it has policies in place to protect
        individuals from retaliation when they use such structures or processes. If
        such information has been disclosed in accordance with ESRS G1-1, the undertaking
        may refer to that information.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3
      ref_id: S4-3-27
      description: If the undertaking cannot disclose the above required information
        because it has not adopted a channel for raising concerns and/or does not
        support the availability of mechanisms by its business relationships, it shall
        disclose this to be the case. It may disclose a timeframe in which it aims
        to have such a channel or processes in place.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node848
      ref_id: S4-4
      name: Disclosure Requirement S4-4
      description: Taking action on material impacts on consumers and end- users,
        and approaches to managing material risks and pursuing material opportunities
        related to consumers and end-users, and effectiveness of those actions
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      ref_id: S4-4-28
      description: The undertaking shall disclose how it takes action to address material
        impacts on consumers and end-users, and to manage material risks and pursue
        material opportunities related to consumers and end-users, and effectiveness
        of those actions.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      ref_id: S4-4-29
      description: 'The objective of this Disclosure Requirement is twofold. Firstly,
        it is to provide an understanding of any actions and initiatives through which
        the undertaking seeks to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29
      ref_id: S4-4-29.a
      description: prevent, mitigate and remediate the negative material impacts on
        consumers and/or end-users, and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29
      ref_id: S4-4-29.b
      description: achieve positive material impacts for consumers and/or end-users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node883
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29
      description: Secondly, it is to enable an understanding of the ways in which
        the undertaking is addressing the material risks and pursuing the material
        opportunities related to consumers and/or end-users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      ref_id: S4-4-30
      description: The undertaking shall provide a summarised description of the action
        plans and resources to manage its material impacts, risks, and opportunities
        related to consumers and end-users as per ESRS 2 MDR-A Actions and resources
        in relation to material sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      ref_id: S4-4-31
      description: 'In relation to material impacts, the undertaking shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31
      ref_id: S4-4-31.a
      description: actions taken, planned or underway to prevent, mitigate or remediate
        material negative impacts on consumers and/or end- users;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31
      ref_id: S4-4-31.b
      description: whether and how it has taken action to provide or enable remedy
        in relation to an actual material impact;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31
      ref_id: S4-4-31.c
      description: any additional actions or initiatives it has in place with the
        primary purpose of positively contributing to improved social outcomes for
        consumers and/or end-users; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31
      ref_id: S4-4-31.d
      description: how it tracks and assesses the effectiveness of these actions and
        initiatives in delivering intended outcomes for consumers and/or end-users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      ref_id: S4-4-32
      description: 'In relation to paragraph 28, the undertaking shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32
      ref_id: S4-4-32.a
      description: the processes through which it identifies what action is needed
        and appropriate in response to a particular actual or potential negative impact
        on consumers and/or end-users;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32
      ref_id: S4-4-32.b
      description: its approaches to taking action in relation to specific material
        negative impacts on consumers and/or end-users, including any action in relation
        to its own practices regarding product design, marketing or sales, as well
        as whether wider industry or collaborative action with other relevant parties
        will be required; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32
      ref_id: S4-4-32.c
      description: how it ensures that processes to provide or enable remedy in the
        event of material negative impacts are available and effective in their implementation
        and outcomes.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-33
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      ref_id: S4-4-33
      description: 'In relation to material risks and opportunities, the undertaking
        shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-33.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-33
      ref_id: S4-4-33.a
      description: what action is planned or underway to mitigate material risks for
        the undertaking arising from its impacts and dependencies on consumers and/or
        end-users and how it tracks effectiveness in practice; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-33.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-33
      ref_id: S4-4-33.b
      description: what action is planned or underway to pursue material opportunities
        for the undertaking in relation to consumers and/or end- users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-34
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      ref_id: S4-4-34
      description: The undertaking shall disclose whether and how it takes action
        to avoid causing or contributing to material negative impacts on consumers
        and/or end-users through its own practices, including, where relevant, in
        relation to marketing, sales and data use. This may include disclosing what
        approach is taken when tensions arise between the prevention or mitigation
        of material negative impacts and other business pressures.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-35
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      ref_id: S4-4-35
      description: When preparing this disclosure, the undertaking shall consider
        whether severe human rights issues and incidents connected to its consumers
        and/or end-users have been reported and, if applicable, disclose these ( 127
        ).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-36
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      ref_id: S4-4-36
      description: 'Where the undertaking evaluates the effectiveness of an action
        by setting a target, in disclosing the information required under paragraph
        31(d), the undertaking shall consider ESRS 2 MDR-T Tracking effectiveness
        of policies and actions through targets. '
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-37
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4
      ref_id: S4-4-37
      description: The undertaking shall disclose what resources are allocated to
        the management of its material impacts with information that enables users
        to gain an understanding of how the material impacts are managed.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node901
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node829
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node901
      ref_id: S4-5
      name: Disclosure Requirement S4-5
      description: Targets related to managing material negative impacts, advancing
        positive impacts, and managing material risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5
      ref_id: S4-5-38
      description: 'The undertaking shall disclose the time-bound and outcome- oriented
        targets it may have set related to:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38
      ref_id: S4-5-38.a
      description: reducing negative impacts on consumers and/or end-users; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38
      ref_id: S4-5-38.b
      description: advancing positive impacts on consumers and/or end-users; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38
      ref_id: S4-5-38.c
      description: managing material risks and opportunities related to consumers
        and/or end-users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-39
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5
      ref_id: S4-5-39
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking is using time-bound and outcome-oriented
        targets to drive and measure progress in addressing material negative impacts,
        and/or advancing positive impacts on consumers and/or end-users, and/or in
        managing material risks and opportunities related to consumers and/or end-
        users .
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-40
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5
      ref_id: S4-5-40
      description: The summarised description of the targets to manage its material
        impacts, risks and opportunities related to consumers and/or end- users shall
        contain the information requirements defined in ESRS 2 MDR-T.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5
      ref_id: S4-5-41
      description: 'The undertaking shall disclose the process for setting the targets,
        including whether and how the undertaking engaged directly with consumers
        and/or end-users, their legitimate representatives, or with credible proxies
        that have insight into their situation in:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41
      ref_id: S4-5-41.a
      description: setting any such targets;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41
      ref_id: S4-5-41.b
      description: "tracking the undertaking\u2019s performance against them; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41
      ref_id: S4-5-41.c
      description: "identifying, if any, lessons or improvements as a result of the\
        \ undertaking\u2019s performance."
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS S4-Appendix A
      name: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p3:node914
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4-appendix-a
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p3:node915
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node914
      description: AR 1. The undertaking may highlight special issues relevant to
        a material impact for a shorter period of time, for instance initiatives regarding
        the health and safety of consumers and/or end-users in relation to contamination
        of a product or severe breach of privacy due to a massive data leak.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node916
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node914
      description: AR 2. The overview of social and human rights matters provided
        in paragraph 2 is not meant to imply that all of these issues should be disclosed
        in each Disclosure Requirement in this Standard. Rather, it provides a list
        of matters that the undertaking shall consider in its materiality assessment
        (ref. to ESRS 1 chapter 3 Double materiality as the basis for sustainability
        disclosures and ESRS 2 IRO-1) related to consumers and/or end-users and, subsequently,
        disclose as material impacts, risks and opportunities within the scope of
        this Standard.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node917
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4-appendix-a
      name: ESRS 2 General disclosures
    - urn: urn:intuitem:risk:req_node:esrs_p3:node918
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node917
      name: Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p3:node919
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node918
      name: Disclosure Requirement related to ESRS 2 SBM-2
      description: Interests and views of stakeholders
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-2.ar-3
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node919
      ref_id: S4.SBM-2.AR-3
      description: ESRS 2 SBM-2 requires the undertaking to provide an understanding
        of if and how it considers whether its strategy and business model play a
        role in creating, exacerbating or (conversely) mitigating significant material
        impacts on consumers and/or end-users, and whether and how the business model
        and strategy are adapted to address such material impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-2.ar-4
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node919
      ref_id: S4.SBM-2.AR-4
      description: "While consumers and/or end-users may not be engaging with the\
        \ undertaking at the level of its strategy or business model, their views\
        \ can inform the undertaking\u2019s assessment of its strategy and business\
        \ model. The undertaking may disclose the views of the (actual or potential)\
        \ materially affected consumers and/or end-users\u2019 legitimate representatives\
        \ or those of credible proxies that have insight into their situation."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node922
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node918
      name: Disclosure Requirement related to ESRS 2 SBM-3
      description: Material impacts, risks and opportunities and their interaction
        with strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3.ar-5
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node922
      ref_id: S4.SBM-3.AR-5
      description: "Impacts on consumers and/or end-users can originate in the undertaking\u2019\
        s business model or strategy in a number of different ways. For example, impacts\
        \ may relate to the undertaking\u2019s value proposition (for example, providing\
        \ online platforms with potential for online and offline harm), its value\
        \ chain (for example, speed in developing products or services, or delivering\
        \ projects, with risks to health and safety), or its cost structure and the\
        \ revenue model (for example, sales- maximising incentives that put consumers\
        \ at risk)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3.ar-6
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node922
      ref_id: S4.SBM-3.AR-6
      description: "Impacts on consumers and/or end-users that originate in the strategy\
        \ or business model can also bring material risks to the undertaking. For\
        \ example, if the undertaking\u2019s business model is premised on incentivising\
        \ its sales force to sell high volumes of a product or service (for example,\
        \ credit cards or pain medicine) at speed, and this results in large- scale\
        \ harm to consumers, the undertaking may face lawsuits and reputational damage\
        \ affecting its future business and credibility."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3.ar-7
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node922
      ref_id: S4.SBM-3.AR-7
      description: Examples of particular characteristics of consumers and/or end-users
        that may be considered by the undertaking when responding to paragraph 11
        include young consumers and/or end-users who may be more susceptible to impacts
        on their physical and mental development, or who lack financial literacy and
        may be more susceptible to exploitative sales or marketing practices. They
        may also include women in a context where women are routinely discriminated
        against in their access to particular services or in the marketing of particular
        products.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3.ar-8
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node922
      ref_id: S4.SBM-3.AR-8
      description: "With regard to paragraph 12, the risks could arise because of\
        \ the undertaking\u2019s dependency on consumers and/or end-users where low\
        \ likelihood but high impact events may trigger financial effects, for example,\
        \ where a global pandemic leads to severe impacts on certain consumers\u2019\
        \ livelihoods resulting in major changes in patterns of consumption."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node927
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node917
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node927
      ref_id: S4-1 AR
      name: Disclosure Requirement S4-1
      description: ' Policies related to consumers and end-users'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar-9
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar
      ref_id: S4-1 AR 9
      description: The description shall include the key information necessary to
        ensure a faithful representation of the policies in relation to consumers
        and end-users, and therefore, the undertaking shall consider explanations
        of significant changes to the policies adopted during the reporting year (for
        example, new expectations for business customers, new or additional approaches
        to due diligence and remedy).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar-10
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar
      ref_id: S4-1 AR 10
      description: The policy may take the form of a stand-alone policy regarding
        consumers and/or end-users or be included in a broader document such as a
        code of ethics or a general sustainability policy that has already been disclosed
        by the undertaking as part of another ESRS. In those cases, the undertaking
        shall provide an accurate cross-reference to identify the aspects of the policy
        that satisfy the requirements of this Disclosure Requirement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar-11
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar
      ref_id: S4-1 AR 11
      description: In disclosing its alignment of its policies with the UN Guiding
        Principles on Business and Human Rights, the undertaking shall consider that
        the Guiding Principles refer to the International Bill of Human Rights, which
        consists of the Universal Declaration of Human Rights and the two Covenants
        that implement it, and may disclose its alignment with these instruments.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar-12
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar
      ref_id: S4-1 AR 12
      description: When disclosing how external facing policies are embedded, the
        undertaking may, for example, consider internal-facing sales and distribution
        policies and alignment with other policies relevant to consumers and/or end-users.
        The undertaking shall also consider its policies for safeguarding the veracity
        and usefulness of information provided to potential and actual consumers and/or
        end-users, both before and after sale.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar-13
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar
      ref_id: S4-1 AR 13
      description: "The undertaking may provide an illustration of the types of communication\
        \ of its policies to those individuals, group of individuals or entities for\
        \ whom they are relevant, either because they are expected to implement them\
        \ (for example, the undertaking\u2019s employees, contractors and suppliers),\
        \ or because they have a direct interest in their implementation (for example,\
        \ own workers, investors). It may disclose communication tools and channels\
        \ (for example, flyers, newsletters, dedicated websites, social media, face\
        \ to face interactions, workers\u2019 representatives), aimed at ensuring\
        \ that the policy is accessible and that different audiences understand its\
        \ implications. The undertaking may also explain how it identifies and removes\
        \ potential barriers for dissemination, such as through translation into relevant\
        \ languages or the use of graphic depictions."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node927
      ref_id: S4-2 AR
      name: Disclosure Requirement S4-2
      description: Processes for engaging with consumers and end-users about impacts
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-14
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar
      ref_id: S4-2 AR 14
      description: Credible proxies who have knowledge of the interests, experiences
        or perspectives of consumers and end-users could include national consumer
        protection bodies for some consumers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-15
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar
      ref_id: S4-2 AR 15
      description: When describing which function or role has operational responsibility
        for such engagement and/or ultimate accountability, the undertaking may disclose
        whether this is a dedicated role or function or part of a broader role or
        function, and whether any capacity building activities have been offered to
        support the staff to undertake engagement. If it cannot identify such a position
        or function, it may state that this is the case. This disclosure could also
        be fulfilled by making reference to information disclosed according to ESRS
        2 GOV-1 The role of the administrative, management and supervisory bodies.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar
      ref_id: S4-2 AR 16
      description: 'When preparing the disclosures described in paragraph 20 b) and
        c), the following illustrations may be considered:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16
      ref_id: S4-2 AR 16.a
      description: for stage(s) at which engagement occurs, examples could be in determining
        mitigation approaches or in evaluating their effectiveness;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16
      ref_id: S4-2 AR 16.b
      description: for type of engagement, these could be participation, consultation
        and/or information;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16
      ref_id: S4-2 AR 16.c
      description: for the frequency of the engagement, information may be provided
        on whether engagement occurs on a regular basis, at certain points in a project
        or business process, as well as whether it occurs in response to legal requirements
        and/or in response to stakeholder requests and whether the result of the engagement
        is being integrated into the undertaking's decision-making processes; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16
      ref_id: S4-2 AR 16.d
      description: for the role with operational responsibility, whether the undertaking
        requires relevant staff to have certain skills, or whether it provides training
        or capacity building to relevant staff to undertake engagement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16
      ref_id: S4-2 AR 17
      description: To illustrate how the perspectives of consumers and/or end-users
        have informed specific decisions or activities of the undertaking, the undertaking
        may provide examples from the current reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node927
      ref_id: S4-3 AR
      name: Disclosure Requirement S4-3
      description: Processes to remediate negative impacts and channels for consumers
        and end-users to raise concerns
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-18
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar
      ref_id: S4-3 AR 18
      description: In fulfilling the requirements set out by the disclosure criteria
        of ESRS S4-3, the undertaking may be guided by the content of the UN Guiding
        Principles on Business and Human Rights and the OECD Guidelines for Multinational
        Enterprises focused on remediation and grievance mechanisms.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-19
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar
      ref_id: S4-3 AR 19
      description: Channels for raising concerns or needs, include grievance mechanisms,
        hotlines, dialogue processes or other means through which consumers and/or
        end-users or their legitimate representatives can raise concerns about impacts
        or explain needs that they would like the undertaking to address. This could
        include channels provided by the undertaking directly and is to be disclosed
        in addition to any other mechanisms the undertaking may use to gain insight
        into the management of impacts on consumers and/or end-users, such as compliance
        audits. Where the undertaking is relying solely on information about the existence
        of such channels provided by its business relationships to answer this requirement,
        it may state that.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-20
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar
      ref_id: S4-3 AR 20
      description: To provide greater insight into the information covered in ESRS
        S4-3, the undertaking may provide insight into whether and how consumers and/or
        end-users that may be affected are able to access channels at the level of
        the undertaking they are affected by, in relation to each material impact.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-21
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar
      ref_id: S4-3 AR 21
      description: "Third party mechanisms could include those operated by the government,\
        \ NGOs, industry associations and other collaborative initiatives. With regard\
        \ to the scope of these mechanisms, the undertaking may disclose whether these\
        \ are accessible to all consumers and/or end-users who may be potentially\
        \ or actually materially impacted by the undertaking, or individuals or organisations\
        \ acting on their behalf or who are otherwise in a position to be aware of\
        \ negative impacts, and through which consumers and/or end-users (or individuals\
        \ or organisations acting on their behalf or who are otherwise in a position\
        \ to be aware of negative impacts), can raise complaints or concerns related\
        \ to the undertaking\u2019s own activities."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-22
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar
      ref_id: S4-3 AR 22
      description: In relation to the protection of individuals that use the mechanisms
        against the retaliation, the undertaking may describe whether it treats grievances
        confidentially and with respect to the rights of privacy and data protection;
        and whether they allow for consumer and/or end- users to use them anonymously
        (for example, through representation by a third party).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-23
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar
      ref_id: S4-3 AR 23
      description: In disclosing whether and how the undertaking knows that consumers
        and/or end-users are aware of and trust any of these channels, the undertaking
        may provide relevant and reliable data about the effectiveness of these channels
        from the perspective of consumers and/or end-users themselves. Examples of
        sources of information are surveys of consumers and/or end-users that have
        used such channels and their levels of satisfaction with the process and outcomes.
        To illustrate the usage level of such channels, the undertaking may disclose
        the number of complaints received from consumers and/or end-users during the
        reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar
      ref_id: S4-3 AR 24
      description: "In describing the effectiveness of channels for consumers and/or\
        \ end- users to raise concerns, the undertaking may be guided by the following\
        \ questions, based on the \u2018effectiveness criteria for nonjudicial grievance\
        \ mechanisms\u2019, as laid out in the UN Guiding Principles on Business and\
        \ Human Rights. The below considerations may be applied on an individual channel\
        \ basis or for the collective system of channels:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24
      ref_id: S4-3 AR 24.a
      description: do the channels hold legitimacy by providing appropriate accountability
        for their fair conduct and building stakeholder trust?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24
      ref_id: S4-3 AR 24.b
      description: are the channels known and accessible to stakeholders?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24
      ref_id: S4-3 AR 24.c
      description: do the channels have known procedures, set timeframes and clarity
        on the processes?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24
      ref_id: S4-3 AR 24.d
      description: do the channels ensure reasonable access to sources of information,
        advice and expertise?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24
      ref_id: S4-3 AR 24.e
      description: do the channels offer transparency by providing sufficient information
        both to complainants and where applicable, to meet any public interest at
        stake?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24
      ref_id: S4-3 AR 24.f
      description: do the outcomes achieved from the channels accord with internationally
        recognised human rights?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24
      ref_id: S4-3 AR 24.g
      description: does the undertaking identify insights from the channels that support
        continuous learning in both improving the channels and preventing future impacts?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24
      ref_id: S4-3 AR 24.h
      description: does the undertaking focus on dialogue with complainants as the
        means to reach agreed solutions, rather than seeking to unilaterally determine
        the outcome?
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-25
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar
      ref_id: S4-3 AR 25
      description: For more information, see Principle 31 of the UN Guiding Principles
        on Business and Human Rights.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node927
      ref_id: S4-4 AR
      name: Disclosure Requirement S4-4
      description: Taking action on material impacts on consumers and end- users,
        and approaches to managing material risks and pursuing material opportunities
        related to consumers and end-users, and effectiveness of those actions
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 25
      description: 'It may take time to understand negative impacts and how the undertaking
        may be involved with them through its downstream value chain, as well as to
        identify appropriate responses and put them into practice). Therefore, the
        undertaking shall consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25
      ref_id: S4-4 AR 25.a
      description: Its general and specific approaches to addressing material negative
        impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25
      ref_id: S4-4 AR 25.b
      description: its initiatives aimed at contributing to additional material positive
        impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25
      ref_id: S4-4 AR 25.c
      description: how far it has progressed in its efforts during the reporting period;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25
      ref_id: S4-4 AR 25.d
      description: its aims for continued improvement.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-26
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 26
      description: Appropriate action can vary according to whether the undertaking
        causes or contributes to a material impact, or whether the material impact
        is directly linked to its own operations, products or services through a business
        relationship.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-27
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 27
      description: Given that material negative impacts affecting consumers and/or
        end- users that have occurred during the reporting period may also be linked
        to entities or operations outside its direct control, the undertaking may
        disclose whether and how it seeks to use leverage with relevant business relationships
        to manage those impacts. This may include using commercial leverage (for example,
        enforcing contractual requirements with business relationships or implementing
        incentives), other forms of leverage within the relationship (such as providing
        training or capacity-building on proper product use or sale practices to business
        relationships) or collaborative leverage with peers or other actors (such
        as initiatives aimed at responsible marketing or product safety).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-28
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 28
      description: When the undertaking discloses its participation in an industry
        or multi-stakeholder initiative as part of its actions to address material
        negative impacts, the undertaking may disclose how the initiative, and its
        own involvement, is aiming to address the material impact concerned. It may
        disclose under ESRS S4-5 the relevant targets set by the initiative and progress
        towards them.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-29
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 29
      description: When disclosing whether and how it considers actual and potential
        impacts on consumers and/or end-users in decisions to terminate business relationships
        and whether and how it seeks to address any negative impacts that may result
        from termination, the undertaking may include examples.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-30
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 30
      description: In disclosing how it tracks the effectiveness of actions to manage
        material impacts during the reporting period, the undertaking may disclose
        any lessons learned from the previous and current reporting periods.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-31
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 31
      description: Processes used to track the effectiveness of actions can include
        internal or external auditing or verification, court proceedings and/or related
        court decisions, impact assessments, measurement systems, stakeholder feedback,
        grievance mechanisms, external performance ratings, and benchmarking.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-32
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 32
      description: Reporting on effectiveness is aimed at enabling the understanding
        of the links between actions taken by the undertaking and the effective management
        of impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-33
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 33
      description: "With regard to initiatives or processes the undertaking has in\
        \ place that are based on affected consumers and/or end-users\u2019 needs\
        \ and their level of implementation, the undertaking may disclose:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-33.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-33
      ref_id: S4-4 AR 33.a
      description: information about whether and how consumers and/or end-users and
        legitimate representatives or their credible proxies play a role in decisions
        regarding the design and implementation of these programmes or processes;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-33.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-33
      ref_id: S4-4 AR 33.b
      description: information about the intended or achieved positive outcomes for
        consumers and/or end- users of these programmes or processes.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-34
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 34
      description: "The undertaking may disclose whether any initiatives or processes\
        \ whose primary aim is to deliver positive impacts for consumers and/or end-users\
        \ are designed to also support the achievement of one or more of the UN Sustainable\
        \ Development Goals (SDGs). For example, through a commitment to advance UN\
        \ SDG 3 to \u2018ensure healthy lives and promote well-being for all at all\
        \ ages\u2019 the undertaking may be actively working to make its products\
        \ less addictive and harmful to physical and psychological health."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-35
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 35
      description: When disclosing the intended positive outcomes of the undertaking's
        actions for consumers and/or end-users, a distinction is to be made between
        evidence of certain activities having occurred (for example, that x number
        of consumers have received information about healthy eating habits) from evidence
        of actual outcomes for consumers and/or end-users (for example, that x number
        of consumers have adopted healthier eating habits).
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-36
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 36
      description: When disclosing whether initiatives or processes also play a role
        in mitigating material negative impacts, the undertaking may, for example,
        consider programmes that aim to support heightened awareness of the risk of
        online scams, leading to a reduction in the number of cases of end-users experiencing
        breaches of data privacy.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 37
      description: "When disclosing the material risks and opportunities related to\
        \ the undertaking\u2019s impacts or dependencies on consumers and/or end-\
        \ users, the undertaking may consider the following:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37
      ref_id: S4-4 AR 37.a
      description: "risks related to the undertaking\u2019s impacts on consumers and/or\
        \ end-users may include reputational or legal exposure where poorly designed\
        \ or defective products result in injuries or deaths;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37
      ref_id: S4-4 AR 37.b
      description: "risks related to the undertaking\u2019s dependencies on consumers\
        \ and/or end-users may include the loss of business continuity where an economic\
        \ crisis makes consumers unable to afford certain products or services;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37
      ref_id: S4-4 AR 37.c
      description: "opportunities related to the undertaking\u2019s impacts on consumers\
        \ and/or end- users may include market differentiation and greater customer\
        \ appeal from offering safe products or privacy-respecting services; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37
      ref_id: S4-4 AR 37.d
      description: "opportunities related to the undertaking\u2019s dependencies on\
        \ consumers and/or end-users may include the achievement of a loyal future\
        \ consumer base by ensuring, for example, that LGBTQI people are respected\
        \ and that the undertaking\u2019s selling practices do not exclude such people\
        \ from the products or services it offers."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-38
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 38
      description: When disclosing whether dependencies turn into risks, the undertaking
        shall consider external developments.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-39
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 39
      description: When disclosing policies, action and resources and targets related
        to the management of material risks and opportunities, in cases where risks
        and opportunities arise from a material impact, the undertaking may cross-reference
        its disclosures on policies, action and resources and targets in relation
        to that impact.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-40
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 40
      description: The undertaking shall consider the extent to which its processes
        to manage material risks related to consumers and/or end-users are integrated
        into its existing risk management processes and how.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-41
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar
      ref_id: S4-4 AR 41
      description: When disclosing the resources allocated to the management of material
        impacts, the undertaking may disclose which internal functions are involved
        in managing the impacts and what types of action they take to address negative
        and advance positive impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node988
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node917
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node988
      ref_id: S4-5 AR
      name: 'Disclosure Requirement S4-5 '
      description: Targets related to managing material negative impacts, advancing
        positive impacts, and managing material risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar
      ref_id: S4-5 AR 42
      description: 'When disclosing targets in relation to consumers and/or end-users,
        the undertaking may disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42
      ref_id: S4-5 AR 42.a
      description: the intended outcomes to be achieved in the lives of consumers
        and/or end-users, being as specific as possible;
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42
      ref_id: S4-5 AR 42.b
      description: their stability over time in terms of definitions and methodologies
        to enable comparability; and/or
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42
      ref_id: S4-5 AR 42.c
      description: ' the standards or commitments on which the targets are based are
        to be clearly defined in the reporting (for instance codes of conduct, sourcing
        policies, global frameworks or industry codes). '
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-43
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar
      ref_id: S4-5 AR 43
      description: "Targets related to material risks and opportunities may be the\
        \ same as or distinct from targets tied to material impacts. For example,\
        \ a target to ensure equal access to finance for underserved consumers could\
        \ both reduce discrimination impacts on those consumers and enlarge the undertaking\u2019\
        s pool of customers."
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-44
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar
      ref_id: S4-5 AR 44
      description: The undertaking may also distinguish between short, medium and
        long-term targets covering the same policy commitment. For example, the undertaking
        may have as a main objective to make its online services accessible to people
        with disabilities, with the long- term goal of having adapted 100% of its
        online services by 2025, and with the short-term objective of adding x number
        of accessible features every year up and until 2025.
    - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-45
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar
      ref_id: S4-5 AR 45
      description: When modifying or replacing a target in the reporting period, the
        undertaking may explain the change by cross-referencing it to significant
        changes in the business model or to broader changes in the accepted standard
        or legislation from which the target is derived to provide contextual information
        as per ESRS 2 BP-2 Disclosures in relation to specific circumstances.
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1
      assessable: false
      depth: 1
      ref_id: ESRS G1
      name: BUSINESS CONDUCT
    - urn: urn:intuitem:risk:req_node:esrs_p3:node998
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p3:node999
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node998
      description: "1. The objective of this Standard is to specify disclosure requirements\
        \ which will enable users of the undertaking\u2019s sustainability statements\
        \ to understand the undertaking\u2019s strategy and approach, processes and\
        \ procedures as well as its performance in respect of business conduct."
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1000
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node998
      description: "2. This Standard focusses on the following matters, collectively\
        \ referred to in this Standard as \u2018business conduct or business conduct\
        \ matters\u2019:\n(a) business ethics and corporate culture, including anti-corruption\
        \ and anti-bribery, the protection of whistleblowers, and animal welfare;\n\
        (b) the management of relationships with suppliers, including payment practices,\
        \ especially with regard to late payment to small and medium-sized undertakings.\n\
        (c) activities and commitments of the undertaking related to exerting its\
        \ political influence, including its lobbying activities;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1001
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1
      name: Interaction with other ESRS
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1002
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1001
      description: 3. The content of this Standard on general disclosures as well
        as impact, risk and opportunity management and metrics and targets shall be
        read in conjunction respectively with ESRS 1 General principles and ESRS 2
        General requirements.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1003
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1
      name: Disclosure Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1004
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1003
      name: ESRS 2 General disclosures
      description: 4. The requirements of this section should be read in conjunction
        with and reported alongside the disclosures required by ESRS 2 on Governance
        (GOV), Strategy (SBM) and Management of impacts, risks and opportunities (IRO).
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1005
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1004
      name: Governance
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1006
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1005
      name: Disclosure Requirement related to ESRS 2 GOV-1
      description: The role of the administrative, management and supervisory bodies
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1.gov-1.5
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1006
      ref_id: G1.GOV-1.5
      description: '5. When disclosing information about the role of the administrative,
        management and supervisory bodies, the undertaking shall cover the following
        aspects:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1.gov-1.5.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1.gov-1.5
      ref_id: G1.GOV-1.5.a
      description: (a) the role of the administrative, management and supervisory
        bodies related to business conduct; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1.gov-1.5.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1.gov-1.5
      ref_id: G1.GOV-1.5.b
      description: (b) the expertise of the administrative, management and supervisory
        bodies on business conduct matters.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1010
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1004
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1011
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1010
      name: Disclosure Requirement related to ESRS 2 IRO-1
      description: Description of the processes to identify and assess material impacts,
        risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1.iro-1-6
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1011
      ref_id: G1.IRO-1-6
      description: When describing the process to identify material impacts, risks
        and opportunities in relation to business conduct matters, the undertaking
        shall disclose all relevant criteria used in the process, including location,
        activity, sector and the structure of the transaction.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1010
      ref_id: G1-1
      name: 'Disclosure Requirement G1-1 '
      description: Business conduct policies and corporate culture
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-7
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1
      ref_id: G1-1-7
      description: The undertaking shall disclose its policies with respect to business
        conduct matters and how it fosters its corporate culture.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-8
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1
      ref_id: G1-1-8
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of the extent to which the undertaking has policies that address the identification,\
        \ assessment, management and/or remediation of its material impacts, risks\
        \ and opportunities related to business conduct matters. It also aims to provide\
        \ an understanding of the undertaking\u2019s approach to corporate culture."
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-9
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1
      ref_id: G1-1-9
      description: The disclosures required under paragraph 7 shall include how the
        undertaking establishes, develops, promotes and evaluates its corporate culture.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1
      ref_id: G1-1-10
      description: "The disclosures in paragraph 7 shall cover the following aspects\
        \ related to the undertaking\u2019s policies on business conduct matters:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10
      ref_id: G1-1-10.a
      description: a description of the mechanisms for identifying, reporting and
        investigating concerns about unlawful behaviour or behaviour in contradiction
        of its code of conduct or similar internal rules; and whether it accommodates
        reporting from internal and/or external stakeholders;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10
      ref_id: G1-1-10.b
      description: where the undertaking has no policies on anti-corruption or anti-
        bribery consistent with the United Nations Convention against Corruption (
        128 ), it shall state this and whether it has plans to implement them and
        the timetable for implementation;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10
      ref_id: G1-1-10.c
      description: 'how the undertaking protects whistleblowers, including:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.c.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.c
      ref_id: G1-1-10.c.i
      description: details on the establishment of internal whistleblower reporting
        channels, including whether the undertaking provides for information and training
        to its own workers and information about the designation and training of staff
        receiving reports; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.c.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.c
      ref_id: G1-1-10.c.ii
      description: measures to protect against retaliation its own workers who are
        whistleblowers in accordance with the applicable law transposing Directive
        (EU) 2019/1937 of the European Parliament and of the Council ( 129 );
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10
      ref_id: G1-1-10.d
      description: where the undertaking has no policies on the protection of whistle-
        blowers ( 130 ), it shall state this and whether it has plans to implement
        them and the timetable for implementation;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10
      ref_id: G1-1-10.e
      description: beyond the procedures to follow-up on reports by whistleblowers
        in accordance with the applicable law transposing Directive (EU) 2019/1937,
        whether the undertaking has procedures to investigate business conduct incidents,
        including incidents of corruption and bribery, promptly, independently and
        objectively;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10
      ref_id: G1-1-10.f
      description: where applicable, whether the undertaking has in place policies
        with respect to animal welfare;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.g
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10
      ref_id: G1-1-10.g
      description: "the undertaking\u2019s policy for training within the organisation\
        \ on business conduct, including target audience, frequency and depth of coverage;\
        \ and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.h
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10
      ref_id: G1-1-10.h
      description: the functions within the undertaking that are most at risk in respect
        of corruption and bribery.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-11
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1
      ref_id: G1-1-11
      description: Undertakings that are subject to legal requirements under national
        law transposing Directive (EU) 2019/1937, or to equivalent legal requirements
        with regard to the protection of whistle-blowers, may comply with the disclosure
        specified in paragraph 10 (d) by stating that they are subject to those legal
        requirements.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1010
      ref_id: G1-2
      name: Disclosure Requirement G1-2
      description: Management of relationships with suppliers
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.12
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2
      ref_id: G1-2.12
      description: The undertaking shall provide information about the management
        of its relationships with its suppliers and its impacts on its supply chain.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2
      ref_id: G1-2.13
      description: "The objective of this Disclosure Requirement is to provide an\
        \ understanding of the undertaking\u2019s management of its procurement process\
        \ including fair behaviour with suppliers."
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2
      ref_id: G1-2.14
      description: The undertaking shall provide a description of its policy to prevent
        late payments, specifically to SMEs.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.15
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2
      ref_id: G1-2.15
      description: 'The disclosure required under paragraph 12 shall include the following
        information:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.15.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.15
      ref_id: G1-2.15.a
      description: "the undertaking\u2019s approach to its relationships with its\
        \ suppliers, taking account of risks to the undertaking related to its supply\
        \ chain and of impacts on sustainability matters; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.15.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.15
      ref_id: G1-2.15.b
      description: whether and how it takes into account social and environmental
        criteria for the selection of its suppliers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1010
      ref_id: G1-3
      name: Disclosure Requirement G1-3
      description: Prevention and detection of corruption and bribery
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3
      ref_id: G1-3-16
      description: The undertaking shall provide information about its system to prevent
        and detect, investigate, and respond to allegations or incidents relating
        to corruption and bribery including the related training.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3
      ref_id: G1-3-17
      description: The objective of this Disclosure Requirement is to provide transparency
        on the key procedures of the undertaking to prevent, detect, and address allegations
        about corruption and bribery. This includes the training provided to own workers
        and/or information provided internally or to suppliers.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3
      ref_id: G1-3-18
      description: 'The disclosure required under paragraph 16 shall include the following
        information:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18
      ref_id: G1-3-18.a
      description: a description of the procedures in place to prevent, detect, and
        address allegations or incidents of corruption and bribery;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18
      ref_id: G1-3-18.b
      description: whether the investigators or investigating committee are separate
        from the chain of management involved in the matter; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18
      ref_id: G1-3-18.c
      description: the process, if any, to report outcomes to the administrative,
        management and supervisory bodies.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-19
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3
      ref_id: G1-3-19
      description: Where the undertaking has no such procedures in place, it shall
        disclose this fact and, where applicable, its plans to adopt them.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-20
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3
      ref_id: G1-3-20
      description: The disclosures required by paragraph 16 shall include information
        about how the undertaking communicates its policies to those for whom they
        are relevant to ensure that the policy is accessible and that they understand
        its implications.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3
      ref_id: G1-3-21
      description: 'The disclosure required by paragraph 16 shall include information
        about the following with respect to training:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21
      ref_id: G1-3-21.a
      description: the nature, scope and depth of anti-corruption and anti-bribery
        training programmes offered or required by the undertaking;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21
      ref_id: G1-3-21.b
      description: the percentage of functions-at-risk covered by training programmes;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21
      ref_id: G1-3-21.c
      description: the extent to which training is given to members of the administrative,
        management and supervisory bodies.
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1049
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1004
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1049
      ref_id: G1-4
      name: 'Disclosure Requirement G1-4 '
      description: Incidents of corruption or bribery
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-22
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4
      ref_id: G1-4-22
      description: The undertaking shall provide information on incidents of corruption
        or bribery during the reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-23
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4
      ref_id: G1-4-23
      description: The objective of this Disclosure Requirement is to provide transparency
        on the incidents relating to corruption or bribery during the reporting period
        and the related outcomes.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-24
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4
      ref_id: G1-4-24
      description: 'The undertaking shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-24.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-24
      ref_id: G1-4-24.a
      description: the number of convictions and the amount of fines for violation
        of anti-corruption and anti- bribery laws ( 131 ); and
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-24.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-24
      ref_id: G1-4-24.b
      description: any actions taken to address breaches in procedures and standards
        of anti-corruption and anti-bribery ( 132 ).
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4
      ref_id: G1-4-25
      description: 'The undertaking may disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25
      ref_id: G1-4-25.a
      description: the total number and nature of confirmed incidents of corruption
        or bribery;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25
      ref_id: G1-4-25.b
      description: the number of confirmed incidents in which own workers were dismissed
        or disciplined for corruption or bribery-related incidents;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25
      ref_id: G1-4-25.c
      description: the number of confirmed incidents relating to contracts with business
        partners that were terminated or not renewed due to violations related to
        corruption or bribery; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25
      ref_id: G1-4-25.d
      description: details of public legal cases regarding corruption or bribery brought
        against the undertaking and its own workers during the reporting period and
        the outcomes of such cases. This includes cases that were initiated in previous
        years where the outcome was only established in the current reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4
      ref_id: G1-4-26
      description: The disclosures required shall include incidents involving actors
        in its value chain only where the undertaking or its employees are directly
        involved.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1049
      ref_id: G1-5
      name: Disclosure Requirement G1-5
      description: Political influence and lobbying activities
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5
      ref_id: G1-5-27
      description: The undertaking shall provide information on the activities and
        commitments related to exerting its political influence, including its lobbying
        activities related to its material impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5
      ref_id: G1-5-28
      description: "The objective of this Disclosure Requirement is to provide transparency\
        \ on the undertaking\u2019s activities and commitments related to exerting\
        \ its political influence with political contributions, including the types\
        \ and purpose of lobbying activities."
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5
      ref_id: G1-5-29
      description: 'The disclosure required by paragraph 27 shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29
      ref_id: G1-5-29.a
      description: if applicable, the representative(s) responsible in the administrative,
        management and supervisory bodies for the oversight of these activities;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29
      ref_id: G1-5-29.b
      description: 'for financial or in-kind political contributions:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.b
      ref_id: G1-5-29.b.i
      description: the total monetary value of financial and in-kind political contributions
        made directly and indirectly by the undertaking aggregated by country or geographical
        area where relevant, as well as type of recipient/beneficiary; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.b
      ref_id: G1-5-29.b.ii
      description: where appropriate, how the monetary value of in-kind contributions
        is estimated.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29
      ref_id: G1-5-29.c
      description: "the main topics covered by its lobbying activities and the undertaking\u2019\
        s main positions on these in brief. This shall include explanations on how\
        \ this interacts with its material impacts, risks and opportu"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29
      ref_id: G1-5-29.d
      description: if the undertaking is registered in the EU Transparency Register
        or in an equivalent transparency register in a Member State, the name of any
        such register and its identification number in the register.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5
      ref_id: G1-5-30
      description: The disclosure shall also include information about the appointment
        of any members of the administrative, management and supervisory bodies who
        held a comparable position in public administration (including regulators)
        in the 2 years preceding such appointment in the current reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1049
      ref_id: G1-6
      name: 'Disclosure Requirement G1-6 '
      description: Payment practices
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-31
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6
      ref_id: G1-6-31
      description: The undertaking shall provide information on its payment practices,
        especially with respect to late payments to small and medium enterprises (SMEs).
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-32
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6
      ref_id: G1-6-32
      description: The objective of this Disclosure Requirement is to provide insights
        on the contractual payment terms and on its performance with regard to payment,
        especially as to how these impact SMEs and specifically with respect to late
        payments to SMEs.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6
      ref_id: G1-6-33
      description: 'The disclosure under paragraph 31 shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33
      ref_id: G1-6-33.a
      description: the average time the undertaking takes to pay an invoice from the
        date when the contractual or statutory term of payment starts to be calculated,
        in number of days;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33
      ref_id: G1-6-33.b
      description: "a description of the undertaking\u2019s standard payment terms\
        \ in number of days by main category of suppliers and the percentage of its\
        \ payments aligned with these standard terms;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33
      ref_id: G1-6-33.c
      description: the number of legal proceedings currently outstanding for late
        payments; and
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33
      ref_id: G1-6-33.d
      description: complementary information necessary to provide sufficient context.
        If the undertaking has used representative sampling to calculate the information
        required under point (a), it shall state that fact and briefly describe the
        methodology used.
    - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS G1-Appendix A
      name: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1082
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1-appendix-a
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1082
      ref_id: G1-1 AR
      name: Disclosure Requirement G1-1
      description: Business conduct policies and corporate culture
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar
      ref_id: G1-1 AR 1
      description: 'The undertaking may consider the following aspects when determining
        its disclosure under paragraph 7:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1
      ref_id: G1-1 AR 1.a
      description: the aspects of corporate culture that are taken into consideration
        and discussed by the administrative, management and supervisory bodies and
        with which frequency;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1
      ref_id: G1-1 AR 1.b
      description: the principal themes that are promoted and communicated as part
        of the corporate culture;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1
      ref_id: G1-1 AR 1.c
      description: "how the members of the undertaking\u2019s administrative, management\
        \ and supervisory bodies provide direction to promote a corporate culture;\
        \ and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1.d
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1
      ref_id: G1-1 AR 1.d
      description: specific incentives or tools for its own workers to foster and
        encourage its corporate culture.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1082
      ref_id: G1-2 AR
      name: Disclosure Requirement G1-2
      description: Management of relationships with suppliers
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar
      ref_id: G1-2 AR 2
      description: "For purposes of this standard, management of relationships with\
        \ the undertaking\u2019s suppliers may include the following:"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2
      ref_id: G1-2 AR 2.a
      description: "how the undertaking\u2019s practices, including activities to\
        \ avoid or minimise the impacts of disruptions to its supply chain, support\
        \ its strategy and risk management;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2
      ref_id: G1-2 AR 2.b
      description: "training of the undertaking\u2019s procurement/supply chain workforce\
        \ on engagement and dialogue with suppliers as well as incentives of its procurement\
        \ workforce including whether such incentives refer to price, quality or sustainability\
        \ factors;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2
      ref_id: G1-2 AR 2.c
      description: the screening and evaluation of social and environmental performance
        of suppliers;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.d
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2
      ref_id: G1-2 AR 2.d
      description: the inclusion of locally based suppliers in its supply chain and/or
        suppliers with certification;
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.e
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2
      ref_id: G1-2 AR 2.e
      description: "how the undertaking\u2019s practices deal with vulnerable suppliers;"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.f
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2
      ref_id: G1-2 AR 2.f
      description: "the undertaking\u2019s targets and actions with regard to communication\
        \ and management of relationships with suppliers; and"
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.g
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2
      ref_id: G1-2 AR 2.g
      description: how the outcomes of these practices are evaluated, including supplier
        visits, audits or surveys.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-3
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar
      ref_id: G1-2 AR 3
      description: "Vulnerable suppliers\u2019 includes suppliers that are exposed\
        \ to significant economic, environmental and/or social risks."
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1082
      ref_id: G1-3 AR
      name: Disclosure Requirement G1-3
      description: Prevention and detection of corruption and bribery
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar-4
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar
      ref_id: G1-3 AR 4
      description: "\u2018Functions-at-risk \u2019 means those functions deemed to\
        \ be at risk of corruption and bribery as a result of its tasks and responsibilities."
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar-5
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar
      ref_id: G1-3 AR 5
      description: Disclosures may include details about the risk assessments and/or
        mapping, as well as monitoring programmes and/or internal control procedures
        performed by the undertaking to detect corruption and bribery.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar-6
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar
      ref_id: G1-3 AR 6
      description: "The undertaking\u2019s policies on corruption and bribery may\
        \ be relevant to specific groups of people, either because they are expected\
        \ to implement them (for example, the undertaking\u2019s employees, contractors\
        \ and suppliers), or because they have a direct interest in their implementation\
        \ (for example, value chain workers, investors). The undertaking may disclose\
        \ the communication tools and channels (e.g., flyers, newsletters, dedicated\
        \ websites, social media, face to face interactions, unions and/or workers\
        \ representatives) to communicate policies to such groups. This may also include\
        \ the identification and/or removal of potential barriers to dissemination,\
        \ such as through translation into relevant languages or the use of graphic\
        \ depictions."
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar-7
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar
      ref_id: G1-3 AR 7
      description: The undertaking may disclose an analysis of its training activities
        by, for example, region of training or category of own workforce where its
        programmes differ significantly based on such factors and such information
        would be useful to users.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar-8
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar
      ref_id: G1-3 AR 8
      description: 'The undertaking may present the required information about training
        using the following table: Anti-corruption and bribery training illustrative
        example'
    - urn: urn:intuitem:risk:req_node:esrs_p3:node1105
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1-appendix-a
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1105
      ref_id: G1-5 AR
      name: Disclosure Requirement G1-5
      description: Political influence and lobbying activities
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-9
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar
      ref_id: G1-5 AR 9
      description: "For purposes of this Standard \u2018political contribution\u2019\
        \ means financial or in-kind support provided directly to political parties,\
        \ their elected representatives or persons seeking political office. Financial\
        \ contributions can include donations, loans, sponsorships, advance payments\
        \ for services, or the purchase of tickets for fundraising events and other\
        \ similar practices. In-kind contributions can include advertising, use of\
        \ facilities, design and printing, donation of equipment, provision of board\
        \ membership, employment or consultancy work for elected politicians or candidates\
        \ for office."
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-10
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar
      ref_id: G1-5 AR 10
      description: "\u2018Indirect political contribution\u2019 refers to those political\
        \ contributions made through an intermediary organisation such as a lobbyist\
        \ or charity, or support given to an organisation such as a think tank or\
        \ trade association linked to or supporting particular political parties or\
        \ causes."
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-11
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar
      ref_id: G1-5 AR 11
      description: "When determining \u2018comparable position\u2019 in this standard,\
        \ the undertaking shall consider various factors, including level of responsibility\
        \ and scope of activities undertaken."
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-12
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar
      ref_id: G1-5 AR 12
      description: 'The undertaking may provide the following information on its financial
        or in-kind contributions with regard to its lobbying expenses:'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-12.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-12
      ref_id: G1-5 AR 12.a
      description: the total monetary amount of such internal and external expenses;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-12.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-12
      ref_id: G1-5 AR 12.b
      description: the total amount paid for membership to lobbying associations.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-13
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar
      ref_id: G1-5 AR 13
      description: If the undertaking is legally obliged to be a member of a chamber
        of commerce or other organisation that represents its interests, it may disclose
        that this is the case.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-14
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar
      ref_id: G1-5 AR 14
      description: In meeting the requirement in paragraph 29(c) the undertaking shall
        consider the alignment between its public statements on its material impacts,
        risks and opportunities and its lobbying activities.
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-15
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar
      ref_id: G1-5 AR 15
      description: 'An example of what such disclosures could look like:  Political
        engagement (including lobbying activities) illustrative example'
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1105
      ref_id: G1-6 AR
      name: Disclosure Requirement G1-6
      description: Payment practices
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-ar-16
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-ar
      ref_id: G1-6 AR 16
      description: "In some cases, the undertaking\u2019s standard contractual payment\
        \ terms may differ significantly depending on country or type of supplier.\
        \ In such cases, information about the standard terms per main categories\
        \ of suppliers or country or geographical region could be examples of additional\
        \ contextual information to explain the disclosures in paragraph 33(b)."
    - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-ar-17
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-ar
      ref_id: G1-6 AR 17
      description: "An example of what the description of standard contract term disclosures\
        \ in paragraph 33(b) could look like: ABC\u2019s standard contract payment\
        \ terms are payment on receipt of invoice for wholesalers which encompass\
        \ approximately 80% of its annual invoices by value. It pays for services\
        \ received within 30 days after receipt of the invoice which are about 5%\
        \ of its annual invoices. The remainder of its invoices are paid within 60\
        \ days of receipt except for those in country X which in accordance with the\
        \ marketplace standards are paid within 90 days of receipt."
