Human Rights

1

Businesses should support and respect the protection of internationally proclaimed human rights.

ESRS 2 GOV-4 ESRS 2 MDR-P ESRS S1-17

2

Businesses should make sure that they are not complicit in human rights abuses.

ESRS 2 GOV-4 ESRS 2 MDR-P ESRS S1-17

Labour

3

Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining;

ESRS S1-2

4

Businesses should uphold the elimination of all forms of forced and compulsory labour.

ESRS G1 IRO-1

5

Businesses should uphold the effective abolition of child labour.

ESRS G1 IRO-1

6

Businesses should uphold the elimination of discrimination in respect of employment and occupation

ESRS S1-1 ESRS S1-3 ESRS S1-4

Environment

7

Businesses should support a precautionary approach to environmental challenges

ESRS 2 MDR-A ESRS E1

8

Businesses should undertake initiatives to promote greater environmental responsibility.

ESRS 2 MDR-A ESRS E1-3

9

Businesses should encourage the development and diffusion of environmentally friendly technologies.

ESRS E1

Anti-Corruption

10

Businesses should work against corruption in all its forms, including extortion and bribery.

ESRS G1 IRO-1 ESRS G1-1 ESRS G1-3