HR 1 The company publicly commits to respecting human rights
HR 1.1 The company publicly commits to respecting human rights.
Make a public commitment to respect human rights as a business, which is an important part of the United Nations Guiding Principles on Business and Human Rights.
This criterion applies only to medium-sized companies with a minor impact.
The company may adapt its language if it operates in a country where the use of the term ‘human rights’ threatens the safety of its employees.
The commitment does not necessarily have to be a separate document or web page. It can be integrated into other topics. For example, the company may include its human rights and environmental commitments in a single sustainable development policy, provided that it complies with the compliance criteria. The ILO Declaration on Fundamental Principles and Rights at Work sets out five obligations, such as the elimination of all forms of forced or compulsory labour.
The following documents do not meet this sub-requirement unless they meet the compliance criteria:
ethical codes of conduct supplier codes of conduct modern slavery statements zero tolerance lists.
The following commitments do not satisfy this sub-requirement:
commitments to the United Nations Sustainable Development Goals commitments to diversity and inclusion commitments to specific issues or rights, such as a commitment against child labour.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
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 S1-1 – Policies related to own workforce (22)
European Sustainability Reporting Standards S2 2023 - Disclosure Requirement S2-1 – Policies related to value chain workers (17)
European Sustainability Reporting Standards S3 2023 - Disclosure Requirement S3-1 – Policies related to affected communities (16)
European Sustainability Reporting Standards S4 2023 - Disclosure Requirement S4-1 – Policies related to consumers and end-users (16)
To meet this requirement, BetterBusiness provides you with several practical tools.
Materiality analysis Impact report Culture Playbook Formalisation Impact web page
HR 1.2 The company has a public human rights policy.
Make a public commitment to respect human rights as a business, which is an important part of the United Nations Guiding Principles on Business and Human Rights.
This criterion does not apply to medium-sized companies with a minor impact.
The company may adapt its language if it operates in a country where the use of the term ‘human rights’ threatens the safety of its employees.
The policy does not need to be a standalone document or web page. It can be integrated into other topics. For example, the company may include its human rights and environmental commitments in a single sustainable development policy, provided that it meets the compliance criteria.
The following documents do not meet this sub-requirement unless they meet the compliance criteria:
codes of ethical conduct supplier codes of conduct statements on modern slavery zero tolerance lists.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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 S1-1 – Policies related to own workforce (22)
European Sustainability Reporting Standards S2 2023 - Disclosure Requirement S2-1 – Policies related to value chain workers (17)
European Sustainability Reporting Standards S3 2023 - Disclosure Requirement S3-1 – Policies related to affected communities (16)
European Sustainability Reporting Standards S4 2023 - Disclosure Requirement S4-1 – Policies related to consumers and end-users (16)
To meet this requirement, BetterBusiness provides you with several practical tools.
This criterion does not apply to medium-sized companies with a minor impact ".
The policy includes commitments to:
a) respect human rights
b) assess the potential negative impact of the company on human rights (or risks associated with human rights)
c) remedy the negative impacts that the company has caused or contributed to
d) each of the following:
i) the United Nations Guiding Principles on Business and Human Rights
ii) the International Bill of Human Rights or the rights set out in the Universal Declaration of Human Rights
iii) the International Labour Organisation (ILO) Declaration on Fundamental Principles and Rights at Work.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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.
This criterion does not apply to medium-sized companies with a minor impact.
The policy is approved by the highest management body.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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.
This criterion does not apply to medium-sized companies with a minor impact.
The scope of the policy covers all individuals and communities affected by the company's activities and its value chain.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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.
HR 2 The company understands its main human rights issues and has a strategy to address them
HR 2.1 The company identifies its salient human rights issues.
Help the company to:
• know where to focus its resources
• proactively manage its potential negative impacts on human rights.
This criterion does not apply to medium-sized companies with a minor impact.
The company conducts a human rights assessment to identify issues that are relevant to its activities
and value chain. This assessment:
a) is based on documentary research and stakeholder engagement
b) identifies risks to individuals (rather than risks to the company)
c) identifies actual and potential negative impacts (rather than positive impacts)
d) identifies specific human rights issues
e) specifies where the issues are most significant
f) prioritises issues according to their severity and likelihood.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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
Standards S1 2023 - Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and
opportunities and their interaction with strategy and business model (13)
European Sustainability Reporting Standards S2 2023 - Disclosure Requirement related to Disclosure Requirement related to ESRS 2 SBM-3
Material impacts, risks and opportunities and their interaction with strategy and business model (10)
European Sustainability Reporting Standards S3 2023 - Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and
opportunities and their interaction with strategy and business model (10)
European Sustainability Reporting Standards S4 2023 - Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and
opportunities and their interaction with strategy and business model (10)
To meet this requirement, BetterBusiness provides you with several practical tools.
Awareness workshop Materiality analysis Social footprint calculation Formalisation
This criterion does not apply to medium-sized companies with a minor impact.
The assessment has been carried out or updated within the last three years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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.
This criterion does not apply to medium-sized companies with a minor impact.
The scope of the assessment covers all individuals and communities affected by the company's activities and value chain.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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.
HR 2.2 The company publicly shares its most significant human rights issues.
Increase public accountability and enable companies to compare their major human rights issues.
This criterion does not apply to medium-sized companies with a minor impact.
The company publicly shares its major human rights issues (DH2.1).
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
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
Medium
Large
X Large
XX Large
CSRD interoperability
European Sustainability Reporting Standards S1 2023 - Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and
opportunities and their interaction with strategy and business model (13)
European Sustainability Reporting Standards S2 2023 - Disclosure Requirement related to Disclosure Requirement related to ESRS 2 SBM-3
Material impacts, risks and opportunities and their interaction with strategy and business model (10)
European Sustainability Reporting Standards S3 2023 - Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and
opportunities and their interaction with strategy and business model (10)
European Sustainability Reporting Standards S4 2023 - Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and
opportunities and their interaction with strategy and business model (10)
To meet this requirement, BetterBusiness provides you with several practical tools.
This criterion does not apply to medium-sized companies with a minor impact.
The company publicly discloses the methodology it has used to assess its major human rights issues.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
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
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Social footprint calculation Impact report Formalisation Impact web page
HR 2.3 The company has a strategy for addressing its most significant human rights issues.
Ensure that the company develops a strategy based on the assessment of its major human rights issues.
The company has a strategy in place to address its major human rights issues.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
European Sustainability Reporting Standards S1 2023 - Disclosure Requirement S1-5 – Targets related to managing material negative
impacts, advancing positive impacts, and managing material risks and opportunities (44)
European Sustainability Reporting Standards S2 2023 - Disclosure Requirement S2-5 – Targets related to managing material negative
impacts, advancing positive impacts, and managing material risks and opportunities (39)
European Sustainability Reporting Standards S3 2023 - Disclosure Requirement S3-5 – Targets related to managing material negative
impacts, advancing positive impacts, and managing material risks and opportunities (39)
European Sustainability Reporting Standards S4 2023 - Disclosure Requirement S4-5 – Targets related to managing material negative
impacts, advancing positive impacts, and managing material risks and opportunities (38)
To meet this requirement, BetterBusiness provides you with several practical tools.
The strategy has been adopted or revised within the last twelve months.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The strategy is approved by the highest governing body.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The strategy takes into account the type of relationship the company has with each major human rights issue.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The strategy, or its implementation plan, includes:
a) objectives for at least the next three years
b) indicators
c) clearly defined roles and responsibilities
d) engagement with stakeholders.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 2.4 The company makes progress on its human rights strategy and assesses its effectiveness.
Ensure that the company implements its human rights strategy and ensures that it works as intended. The intention of the strategy is for the company to continuously assess, learn and improve. Completely eliminating all actual and potential negative impacts of the company is impossible and therefore not the intention.
The company makes progress against its objectives and indicators (measured at a maximum interval of three years), in line with its human rights strategy (HR2.3).
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
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 assesses the effectiveness of its human rights strategy (HR2.3).
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
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.
When its strategy is ineffective, the company records:
a) the lessons it has learned
b) what it plans to do differently
c) how it has updated its strategy.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
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 results of the assessment are communicated to the highest governance body or the management team.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
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.
HR 2.5 The company publicly shares the effectiveness of its human rights strategy.
Increase public accountability and enable companies to learn from each other.
The company publishes a report on its human rights strategy on its website.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
GR2021 - Disclosure 2-22 Statement on sustainable development strategy GRI 3: Material Topics 2021 - Disclosure 3-3 M
To meet this requirement, BetterBusiness provides you with several practical tools.
The company has established or updated its report within the last three years.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's report provides information on:
a) progress made towards its objectives and indicators
b) how it has assessed the effectiveness of its strategy
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
When the strategy is ineffective, the company report provides information on:
a) the lessons it has learned
b) what it plans to do differently
c) how it has updated its strategy
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 2.6 The company's policies and procedures address its major human rights issues.
Ensure that the company's policies and procedures cover all of its major human rights issues. For example, if forced labour is a major human rights issue, the company should have a policy on this subject.
The company explicitly addresses each of its major human rights issues through a policy or procedure.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
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 scope of each policy and procedure corresponds to the nature of the company's major human rights issues.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
European Sustainability Reporting Standards S1 2023 - Disclosure Requirement S1-1 – Policies related to own workforce (17)
European Sustainability Reporting Standards S2 2023 - Disclosure Requirement S2-1 – Policies related to value chain workers (14)
European Sustainability Reporting Standards S3 2023 - Disclosure Requirement S3-1 – Policies related to affected communities (12)
European Sustainability Reporting Standards S4 2023 - Disclosure Requirement S4-1 – Policies related to consumers and end-users (13)
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 2.7 Employees performing the relevant functions receive the necessary support to implement human rights policies and procedures.
Ensure that the right people are prepared to implement human rights policies and procedures.
Employees performing the relevant functions receive training, guidance documents or tools to help them implement human rights policies and procedures.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
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.
Support is tailored to the function concerned.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
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.
HR 3 The company understands its main human rights issues and has a strategy to address them
HR 3.1 The company has a process in place to collect, prioritise and report information on its actual and potential negative impacts on human rights.
Ensure that the company adequately processes information relating to its human rights issues so that it can respond appropriately. Internal processing of information is distinct from the company's response to that information.
This criterion does not apply to medium-sized companies with a minor impact.
The company has a process in place to collect, prioritise and report information on its actual and potential negative impacts on human rights.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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
Medium
Large
X Large
XX Large
CSRD interoperability
European Sustainability Reporting Standards S1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce,
and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
European Sustainability Reporting Standards S2 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain
workers, and approaches to mitigating material risks and pursuing material opportunities related to value chain workers, and effectiveness
of those actions
European Sustainability Reporting Standards S3 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected
communities, and approaches to mitigating material risks and pursuing material opportunities related to affected communities, and
effectiveness of those actions
European Sustainability Reporting Standards S4 2023 - Disclosure Requirement S4-4 – Taking action on material impacts on consumers
and end-users, and approaches to mitigating material risks and pursuing material opportunities related to consumers and end-users, and
effectiveness of those actions
To meet this requirement, BetterBusiness provides you with several practical tools.
This criterion does not apply to medium-sized companies with a minor impact.
The company clearly defines the roles and responsibilities associated with this process.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
This criterion does not apply to medium-sized companies with a minor impact.
During the process, impacts are prioritised and reported according to their severity and likelihood.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Materiality analysis Social footprint calculation Formalisation
This criterion does not apply to medium-sized companies with a minor impact.
The process also defines:
a) when and how to seek additional information on an actual or potential adverse impact, and how to involve stakeholders, including affected stakeholders
b) what types of internal changes within the company will lead it to proactively assess potential adverse impacts.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 3.2 The company prevents, mitigates and remedies its actual and potential adverse human rights impacts.
Ensure that the company's awareness of its potential negative impacts leads to prevention and mitigation measures. Prevention and mitigation are proactive, i.e. they address a potential impact before it becomes a real impact.
This criterion does not apply to medium-sized companies with a minor impact.
The company takes measures to prevent and mitigate its actual and potential negative impacts on human rights.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
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
Medium
Large
CSRD interoperability
European Sustainability Reporting Standards S1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce,
and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
European Sustainability Reporting Standards S2 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain
workers, and approaches to mitigating material risks and pursuing material opportunities related to value chain workers, and effectiveness
of those actions
European Sustainability Reporting Standards S3 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected
communities, and approaches to mitigating material risks and pursuing material opportunities related to affected communities, and
effectiveness of those actions
European Sustainability Reporting Standards S4 2023 - Disclosure Requirement S4-4 – Taking action on material impacts on consumers
and end-users, and approaches to mitigating material risks and pursuing material opportunities related to consumers and end-users, and
effectiveness of those actions
To meet this requirement, BetterBusiness provides you with several practical tools.
This criterion does not apply to medium-sized companies with a minor impact.
The company takes measures to remedy any actual negative impact on human rights.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
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
Medium
Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
This criterion does not apply to medium-sized companies with a minor impact.
The company considers:
a) its type of connection to the impact
b) the views of affected stakeholders.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
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
Medium
Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 3.3 The company assesses the potential adverse human rights impacts of its potential organisational clients and projects, and takes the necessary mitigation measures.
Ensure that the company selects its clients and projects taking into account their human rights impacts. This also reduces the likelihood of contributing to greenwashing or other negative consequences. The aim is not to prohibit specific clients or projects.
Only for the following sectors: Security and investigation -- All sectors in the category: Information, communication and technology - Advertising and market research - Legal activities - Management consulting - For-profit - Book publishing - Publishing - Newspapers and magazines - All sectors in the category: Real Estate, Design and Construction - Film, Television and Music Production - Programming and Broadcasting - Engineering - Environmental Consulting.
The company has a process in place to assess the potential negative impacts on human rights resulting from its collaboration with potential organisational clients and projects.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
/
To meet this requirement, BetterBusiness provides you with several practical tools.
Awareness workshop Materiality analysis Social footprint calculation Formalisation
Only for the following sectors: Security and investigation -- All sectors in the category: Information, communication and technology - Advertising and market research - Legal activities - Management consulting - For-profit - Book publishing - Publishing - Newspapers and magazines - All sectors in the category: Real Estate, Design and Construction - Film, Television and Music Production - Programming and Broadcasting - Engineering - Environmental Consulting.
The process includes operational mitigation measures.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Only for the following sectors: Security and investigation -- All sectors in the category: Information, communication and technology - Advertising and market research - Legal activities - Management consulting - For-profit - Book publishing - Publishing - Newspapers and magazines - All sectors in the category: Real Estate, Design and Construction - Film, Television and Music Production - Programming and Broadcasting - Engineering - Environmental Consulting.
The company indicates how it assessed the potential negative human rights impacts of its three most material clients or projects each year, as well as the results of this process.
a) during the last fiscal year preceding Year 0
b) annually for subsequent years
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Only for the following sectors: Security and investigation -- All sectors in the category: Information, communication and technology - Advertising and market research - Legal activities - Management consulting - For-profit - Book publishing - Publishing - Newspapers and magazines - All sectors in the category: Real Estate, Design and Construction - Film, Television and Music Production - Programming and Broadcasting - Engineering - Environmental Consulting.
> For years 3 and 5, the Company:
a) records its mitigation measures, if its assessments have identified potential or actual negative impacts
b) records the effectiveness of its mitigation measures.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 3.4 The company assesses the potential adverse human rights impacts of its investments and takes the necessary mitigation measures.
Ensure that the company chooses its investments taking into account their human rights impacts.
The company has a process for assessing the potential negative impacts on human rights of its potential investments.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
/
To meet this requirement, BetterBusiness provides you with several practical tools.
The process defines mitigation measures.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company indicates how it has assessed the potential negative impacts on human rights of its three most material potential investments each year, as well as the results of this process. a) during the last fiscal year preceding Year 0 b) each year for subsequent years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
For Years 3 and 5, the company:
a) records its mitigation measures, if its assessments have identified potential or actual negative impacts
b) records the effectiveness of its mitigation measures.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 3.5 The company conducts a human rights impact assessment.
Ensure that the company assesses human rights impacts in the most high-risk contexts. Human rights impact assessment aims to examine a high-risk context in greater detail than the assessment of major human rights issues.
The company has conducted a human rights impact assessment 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 assessment:
a) focuses on a high-risk context
b) is based on meaningful engagement with stakeholders, including affected stakeholders
c) assesses actual and potential negative impacts
d) reflects the type of connection to the company's impact
e) is carried out by individuals or an organisation with the necessary expertise.
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 publicly shares at least a summary of the assessment 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.
Social footprint calculation Impact report Formalisation Impact web page
HR 3.6 The company implements additional due diligence for all its activities in conflict-affected areas.
Ensure that the company applies additional due diligence with regard to conflict-affected areas. In doing so, the company recognises that:
• it may have an impact on the conflict, and therefore a negative impact on those affected by the conflict
• high-risk situations require more intensive due diligence measures.
The company identifies whether it has activities in conflict-affected areas.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
If so, the company:
a) assesses its links with the conflict-affected area
b) publicly explains its links with the conflict-affected area.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
If the company's assessment reveals that it may have a negative impact on the conflict-affected area, it must also:
a) engage with expert organisations or representatives of affected stakeholders to learn more about their connection to the
conflict
b) assess whether its stakeholders in the conflict-affected area can submit complaints to the company
c) identify the triggers for the measures it will take if the conflict escalates
d) designate a contact person within the company
e) identify its existing gaps in human rights due diligence
f) identify ways to prevent or mitigate potential negative impacts.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 4 The company understands its main human rights issues and has a strategy to address them
HR 4.1 The company takes into account the limits of its ability to engage with and monitor its suppliers.
Ensure that the company takes into account the negative human rights impacts associated with countries of origin and raw materials. This prevents the company from working with any country or any raw material by default, relegating human rights to the background. Prevent companies from basing their engagement and monitoring of suppliers solely on social compliance audits. Used in isolation, social compliance audits and certifications can give a false impression of clarity and assurance. Thanks to this sub-requirement and other sub-requirements of B Lab standards, companies will adopt an approach that goes beyond compliance. See the Implementation Recommendations for more information on the shortcomings of social compliance audits.
The company records information on potential negative impacts on human rights related to:
a) The country of origin,
b) Raw materials.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
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:
a) Identifies the limitations of its ability to monitor its suppliers in their countries of origin,
b) Implements mitigation measures.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
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.
If the company uses social compliance audits or certifications to monitor its suppliers, it:
a) Identifies any limitations of its approach,
b) Addresses each limitation.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
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.
When selecting countries of origin and raw materials, the company:
a) Considers potential negative impacts on human rights,
b) Assesses and addresses limitations in monitoring its suppliers.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
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.
HR 4.10 The company refers to the living wage when selecting its service providers.
Ensure that the company takes living wages or collective agreements into account when selecting service providers.
The company mentions the living wage in its documents, processes and communications when selecting service providers for services where a potential deviation from the living wage could exist.
Applicability
Action to be implemented within three years of certification.
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
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.
HR 4.11 The company has a plan to address the issue of living wages, living income or collective bargaining in its supply chain.
Increase the visibility of potential gaps in living wages and living incomes in the company's supply chain.
The company's plan addresses one or more of the following:
a) living wage
b) living income
c) collective bargaining.
Applicability
Action to be implemented within three years of certification.
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
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 plan includes, at a minimum:
a) an overview of known and unknown gaps in living wages or living income
b) an overview of priority areas
c) targets for the next three years
d) engagement with stakeholders, including suppliers.
Applicability
Action to be implemented within three years of certification.
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
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 plan has been reviewed or updated within the last twelve months
Applicability
Action to be implemented within three years of certification.
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
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 plan is approved by the company's management team or its highest governing body
Applicability
Action to be implemented within three years of certification.
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
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 has shared an update publicly.
Applicability
Action to be implemented within three years of certification.
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
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 public update includes at least the following:
a) actions implemented by the company in priority areas
b) its achievements and challenges.
Applicability
Action to be implemented within three years of certification.
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
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.
HR 4.2 The company takes actual and potential human rights impacts into account in its purchasing decisions.
Ensure that the company incorporates human rights impacts more fully into its purchasing decisions.
The company has considered the actual and potential impacts on human rights of its three most material purchasing decisions.
a) During the last financial year or the twelve months preceding Year 0,
b) Each subsequent year.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
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.
HR 4.3 The company takes into account actual and potential human rights impacts in its purchasing decisions.
Ensure that the company incorporates human rights impacts more fully into its purchasing decisions.
The company has considered the actual and potential impacts on human rights of its five most material purchasing decisions.
a) During the last financial year preceding Year 0,
b) Each subsequent year.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
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.
HR 4.4 The company works with its suppliers to prevent or mitigate its major human rights issues.
Ensure that the company's consideration of potential negative impacts in the supply chain leads to prevention and mitigation measures. Prevention and mitigation are proactive, meaning they address a potential impact before it becomes a real impact.
The company:
a) Identifies priority suppliers with regard to its major human rights issues (HR2.1),
b) Documents the criteria used to prioritise suppliers.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
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 works with its priority suppliers to prevent or mitigate their most significant impacts on human rights by:
a) Agreeing on targets with each priority supplier;
b) Monitoring progress at least once a year.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Awareness workshop Social footprint calculation Culture Playbook Formalisation
For Years 3 and 5, the company documents specific prevention and mitigation measures and their results.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 4.5 The company reinforces its commitments in all documents relating to its purchases.
Rebalance expectations in buyer-supplier relationships. Procurement documents, such as supplier codes of conduct, often aim to manage the buyer's risks. This fails to take into account the complexity of managing human rights risks in supply chains and creates an imbalance of risks and responsibilities between buyers and suppliers. This imbalance leads, for example, to:
• unrealistic promises by suppliers to fully comply with human rights standards, where even slight deviations would constitute a violation
• a focus on supplier responsibilities at the expense of those of the purchaser, particularly with regard to their purchasing practices
• contracts that favour the buyer and supplier in the event of a problem, rather than negatively affected stakeholders, such as employees.
The company collects feedback from its suppliers on the commitments and responsibilities set out in its purchasing documents.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
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 adds commitments and responsibilities for the purchaser in its purchasing documents to ensure, at a minimum, a balance between the expectations of the purchaser and the supplier.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
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 commitments and responsibilities relate to human rights.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
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 updates its purchasing documents to include, at a minimum:
a) a shared commitment to human rights due diligence
b) a shared commitment to prioritise remediation for victims of human rights abuses
c) a commitment by the purchaser to respect the principle of responsible disengagement.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
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 records changes made to its purchasing documents.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 4.6 The company has a time-bound plan to trace the origin and potential human rights impacts of its high-risk raw materials.
Ensure that the company maps its supply chain and mitigates the actual and potential negative impacts of its high-risk raw materials.
The company identifies its high-risk raw materials.
Applicability
Action to be implemented within three years of certification.
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
European Sustainability Reporting Standards G1 2023 - Disclosure Requirement G1-2 – Management of relationships with suppliers 15.
To meet this requirement, BetterBusiness provides you with several practical tools.
The company:
a) knows the country of origin and the potential human rights impacts of its high-risk raw materials
b) or has a plan with a timetable to ensure traceability and complete mapping of its supply chain at
all levels of suppliers and for all high-risk raw materials.
Applicability
Action to be implemented within three years of certification.
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
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 documents the proportion of high-risk raw materials for which it can trace the origin.
Applicability
Action to be implemented within three years of certification.
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 4.7 The company traces more high-risk raw materials back to their origin.
Ensure that the company makes progress in mapping high-risk raw materials in its supply chain.
The company increases the proportion of high-risk raw materials for which it can trace the origin in accordance with its plan (DH4.6).
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
European Sustainability Reporting Standards G1 2023 - Disclosure Requirement G1-2 – Management of relationships with suppliers 15.
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 4.8 The company works with its suppliers to address the human rights impacts associated with high-risk raw materials.
Ensure that the company addresses the actual and potential negative impacts of its high-risk raw materials.
The company works with its priority suppliers to prevent and mitigate human rights impacts related to high-risk raw materials, in accordance with its plan (DH4.6) and actions (DH4.7).
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
European Sustainability Reporting Standards G1 2023 - Disclosure Requirement G1-2 – Management of relationships with suppliers 15.
To meet this requirement, BetterBusiness provides you with several practical tools.
The company works with its priority suppliers to remedy any human rights impacts related to high-risk raw materials.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The engagement process includes:
a) an action plan and targets
b) monitoring of progress at least once a year
c) recording of specific prevention and mitigation actions and their results.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
HR 4.9 The company looks for deviations from the living wage in its service contracts.
Ensure that the company takes into account the gap between wages and a living wage in its service contracts.
The company assesses its service contracts to verify whether its service providers pay their employees a living wage or a collectively negotiated wage.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
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 records any deviation from the living wage.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
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 assesses its service contracts for which no formal qualifications are required.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
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.