ESRS (revised 2026)
ESRS S2 Workers in the Value Chain – ESRS (revised 2026)

ESRS (revised 2026) S2-1: Policies related to workers in the value chain

What does S2-1 require?

The undertaking sets out the policies by which it manages the material impacts, risks and opportunities tied to value chain workers under GDR-P, stating whether they cover specific groups (age groups, a factory or country) or all value chain workers and how they are communicated; says whether those policies speak to human trafficking, forced or compulsory labour and child labour; and states whether it has a supplier code of conduct.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • Art 7 Integrating due diligence into policies and risk management systems

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS S2 Workers in the Value Chain – ESRS (revised 2026)

Query this from an agent

The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.