FW 1 The company sets clear expectations for its employees
FW 1.1 The company provides all employees with a signed employment contract or letter of engagement.
Empower employees by providing them with all the information they need about their role within the company and the expectations associated with it.
All employees have an employment contract or letter of engagement that meets the following criteria:
a) It is written in language that is understandable to the employee.
b) It is signed by a company representative and the employee.
c) It includes: i) the name of the company,
ii) the names of both signatories,
iii) the nature and location of the position,
iv) working hours,
v) the base salary,
vi) any additional salary components,
vii) the start date,
viii) the duration of the employment contract,
ix) the conditions for termination of the employment contract.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
If an employee is already working without a written contract or letter of engagement, the company shall provide a letter that meets the above criteria.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
All employees receive a copy of their employment contract or letter of engagement from the company.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 1.2 The company applies a fair notice period for employees with variable working hours.
Ensure equal and fair notice periods for the company and employees with variable working hours.
If the company uses variable work schedules, it has a policy that specifies:
a) The specific notice period that applies equally to the company and the employee.
b) That the company will pay the employee in full in the event of cancellation after the deadline for reasons within the company's control.
c) Whether the company will pay the employee, and how much, in the event of cancellation after the deadline for reasons beyond the company's control.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company makes the policy available to all employees with variable schedules.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2 The company implements fair pay practices
FW 2.1 The company has a policy of not asking candidates for their salary history.
Prevent the reproduction of pay inequalities by prohibiting companies from basing future remuneration on candidates' previous pay history.
The company has a policy or procedure that states that it does not ask candidates to provide information about:
a) their salary history,
b) their salary preferences (unless the company has shared a salary range in advance).
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2.2 The company informs employees how their salary is determined and what benefits they are entitled to.
Provide employees with the necessary information about their pay and their rights.
The company informs employees:
a) of all components of their compensation,
b) of all benefits to which they are entitled,
c) of the mechanisms for setting and reviewing salaries and benefits
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
Medium
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Employees regularly receive a pay slip (or equivalent document) containing clear information on, at a minimum:
a) their base salary,
b) other components of their compensation,
c) deductions
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
Medium
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Pay slips are written in a language that the employee understands.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
Medium
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2.3 The company has a salary scale.
Increase internal transparency about pay and how it is set.
The company has a salary scale.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Employees have free access to the salary scale.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2.4 The company calculates its gender pay gap.
Identify any pay disparities between women and men within the company.
The company has calculated its gender pay gap for each country with at least 250 employees (based on headcount).
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
European Sustainability Reporting Standards S1 2023 - Disclosure Requirement S1-16 – Remuneration metrics (pay gap and total remuneration) (97.a)
To meet this requirement, BetterBusiness provides you with several practical tools.
The company has calculated one of the following during the last fiscal year.
a) The average unadjusted pay gap between men and women at company level b) The average unadjusted pay gap between men and women at equivalent professional level
c) The adjusted pay gap between men and women, with the assistance of a specialised third party.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Calculations of the pay gap shall include, as a minimum:
a) Basic salary
b) Any allowances
c) Any bonuses.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The pay gap calculations do not take into account:
a) Overtime pay
b) Reimbursement of expenses
c) Benefits in kind
d) Deferred bonuses
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The pay gap calculations are based on gross figures (before tax).
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2.5 The company publishes its gender pay gap(s).
Strengthen the company's accountability and transparency with regard to equal pay for men and women.
The company publishes:
a) Its annual gender pay gap
b) The gap for each country with at least 250 employees (based on headcount)
c) The methodology used to calculate the gender pay gap.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
European Sustainability Reporting Standards S1 2023 - Disclosure Requirement S1-16 – Remuneration metrics (pay gap and total remuneration) (97.a).
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2.6 The company eliminates the gender pay gap, reduces it, or justifies why the gap has not been closed.
Eliminate any pay disparities between men and women within the company.
The company either:
a) Reduced the gap by at least 50%
b) Can justify why it has not reduced the gap by 50%.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company presents the actions taken to reduce the pay gap
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
If the company did not have a gender pay gap, it maintains this gap.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2.7 The company evaluates equal pay for equal work.
Identify any pay disparities between groups performing similar tasks within the company.
The company conducts a gender-neutral assessment of each position in countries where it employs at least 150 people (based on total headcount).
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company conducts a gender-neutral job evaluation that:
a) Covers all categories of employees
b) Covers at least 80% of employee categories
c) Is based on the analytical method or points method
d) Is carried out by a mixed team
e) Is based on feedback from employees.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Using the job evaluation and its pay scales (SE2.3), including additional remuneration elements, the company assesses whether it offers equal pay for equivalent work.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The evaluation results in a document that includes a written summary of the evaluation methodology.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The evaluation has been carried out or updated within the last five years.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company informs its employees of the results.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company develops a plan to address any wage gaps it identifies.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2.8 The company implements fair pay practices for its lowest-paid employees.
Ensure that all companies implement fair pay practices for their lowest-paid employees.
The company implements one of the following actions:
a) TE2.8.a The company pays its employees a living wage.
b) TE2.8.b The company pays its employees a collectively negotiated wage.
c) TE2.8.c The company assesses the gap between the wages paid and the living wage, develops a plan to reduce this gap, and meets two or three additional criteria.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2.8.a The company pays its employees a living wage.
Ensure that the company pays its employees sufficient remuneration to enable them to enjoy a decent standard of living where they live, both individually and as a family.
TE 2.8a-1 - The company pays a living wage to its employees aged 18 or over.
TE 2.8a-2 - The company uses a living wage estimate for its employees that has been approved by B Lab.
TE 2.8a-3 - The company complies with the requirements for calculating total remuneration.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2.8.b The company pays its employees a collectively negotiated wage.
Ensure that salaried staff are able to negotiate better working conditions and higher wages.
TE 2.8b-1 - The company pays its employees a collectively negotiated wage. TE 2.8b-2 - The collectively negotiated wage is set out in a collective agreement. The agreement: a) is recognised by national law, b) is active, c) goes beyond simply referring to legal minimums, d) is at least as favourable as the law.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
European Sustainability Reporting Standards S1 2023 - Disclosure Requirement S1-8 – Collective bargaining coverage and social dialogue (58)
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 2.8.c The company assesses the gap between the wages paid and the living wage, develops a plan to reduce this gap, and meets two additional criteria.
Ensure that companies that do not meet either of the TE2.8.a or TE2.8.b options continue to:
• Take action in favour of their lowest-paid employees,
• Lay the groundwork for the implementation of a living wage.
TE 2.8c-1 - The company assesses the gap between wages paid and the living wage. TE 2.8c-2 - The company calculates the number and percentage of employees whose total remuneration is below the living wage.
TE 2.8c-3 - The company develops a plan to reduce the gap with the living wage.
TE 2.8c-4 - The company meets at least two of the following additional criteria.
a) It pays its employees at least 75% of a living wage.
b) The ratio between the highest and lowest wages is less than or equal to 1 to 10.
c) It increases basic salaries each year to keep pace with inflation.
d) It conducts at least one collective action aimed at increasing salaries or benefits.
e) It publicly discloses
i) how it determines the salaries of its lowest-paid and highest-paid employees
ii) the highest and lowest salaries in the company, or the ratio between the highest and lowest salaries in the company.
f) It has a third party confirm that its lowest salaries are in the first quartile of its sector of activity in its territory.
g) It pays employees a bonus equivalent to one month's basic salary.
h) It offers free childcare to its employees.
i) It pays employees a pension contribution of at least 7%.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
European Sustainability Reporting Standards S1 2023 - Disclosure Requirement S1-10 – Adequate wages (97.b)
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 3 The company takes into account employee feedback on decisions that affect them
FW 3.1 The company has an employee representation system.
Ensure that the company provides employees with formal channels for providing feedback.
The company has a system for employee representation.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The representatives meet and produce a report on their discussions.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company allows employee representatives to carry out their duties during normal working hours.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Employee representatives and the management team or the company's highest management body communicate at least twice a year.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Employee representatives and the management team or the company's highest management body communicate at least twice a year.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 3.2 The company takes into account feedback from employees on decisions that affect them.
Ensure that the company takes a proactive and constructive approach to understanding the views of employees and takes these views into account in decision-making. This is not about ensuring that the company agrees with its employees, but about ensuring that it listens to them.
The company solicits, considers and responds to employee feedback on decisions that affect them.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company solicits feedback from employees affected by a decision, or from their representatives.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company communicates its decision and how it has taken this feedback into account to the employees concerned or their representatives.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 4 The company evaluates its corporate culture and takes steps to improve it
FW 4.1 The company regularly assesses its corporate culture.
Assess the corporate culture to understand employees' experiences and perceptions of the company and the working environment.
The assessment focuses on the impact on employees.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The survey covers at least two of the following topics:
a) Satisfaction
b) Well-being
c) Sense of belonging
d) Feeling engaged
e) Being engaged
f) Psychological safety
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The communication regarding the survey specifies that participation is voluntary.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company conducts the survey:
a) In the twelve months preceding Year 0
b) During each subsequent year.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The survey is conducted annually.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
If the company has 50 or more employees (based on total headcount), then:
a) The survey is both qualitative and quantitative,
b) The survey is anonymous by default. If anonymity cannot be guaranteed, the company informs its employees.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 4.2 The company has a plan for the continuous improvement of its corporate culture.
Ensure that the company:
• Acts on the results of its corporate culture assessment,
• Seeks to continuously improve the culture within its workspaces.
The company develops and implements a plan to improve its corporate culture.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The improvement plan is approved by the highest authority or the management team.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The plan is updated annually to reflect the progress of each action and then communicated to employees.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
If less than 50% of employees participate in the assessment of the corporate culture, the company includes actions in the plan to increase participation.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 4.3 The results of corporate culture surveys are broken down by gender identity or sex assigned at birth.
Better understand how perceptions of corporate culture differ based on gender identity or sex assigned at birth.
If the company has at least 250 employees (based on headcount), it breaks down the results of the corporate culture surveys by gender identity or sex assigned at birth.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Employees voluntarily disclose their gender identity (or sex assigned at birth) and may choose to remain anonymous.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company uses a methodology that protects the identity of employees.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
FW 4.4 The results of the corporate culture surveys are broken down according to another aspect of social identity.
Better understand how perceptions of corporate culture differ based on the social identity of employees.
If the company has at least 250 employees (based on headcount), it breaks down the results of corporate culture surveys according to a social identity component other than gender or sex assigned at birth.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company uses stakeholder feedback to choose the additional social identity component.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Employees voluntarily provide information about their social identity and may choose to remain anonymous.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company uses a methodology that protects the identity of employees.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.