Identification of actual/potential IROs in connection with sustainability topics

SN.3 - Identification of actual/potential IROs in connection with sustainability topics

Sustainability topics for which no potential and/or actual IROs have been identified in step B of EFRAG’s ESRS implementation guidance documents (IG 1) are not used to assess and identify material IROs in step C. Therefore, they are not reported within the ambit of disclosure requirements for these topics. No potential and/or actual IROs were identified for the sustainability topics listed in the following table.

Code	Topic	Sub-topic	Sub-sub topic
S1	Own workforce	Working conditions	Secure employment
			Adequate wages
			Health and safety
		Other work-related rights	Child labour
			Forced labour
			Adequate housing
			Privacy
S3	Affected communities	Communities' economic, social and cultural rights	Adequate housing
			Adequate food
			Water and sanitation
			Land-related impacts
			Security-related impacts
		Communities Civil and political rights	Freedom of expression
			Freedom of assembly
			Impacts on human rights defenders
		Particular rights of indigenous communities	Free, prior and informed consent
			Self-determination
			Cultural rights
S4	Consumers and end-users	Information-related impacts of consumers and/or end-users	Freedom of expression
		Personal safety of consumers and/or end users	Health and safety
			Security of a person
			Protection of children
G1	Business conduct	Animal welfare	-
		Management of relationships with suppliers including payment practices	-