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

ESRS (revised 2026) S2-3: Actions and resources related to workers in the value chain, and human rights incidents

What does S2-3 require?

The undertaking describes which key actions it takes, and the resources behind them, to deal with the material positive and negative impacts, risks and opportunities for value chain workers under GDR-A and, for material negative impacts, what it has done, is doing or plans to do so as to prevent, lessen, stop, minimise or remedy them including through leverage and collective initiatives, how it proceeds when those actions collide with procurement or sales pressures, and how it checks they are working (omissible with a reference where tracked under GDR-T or GDR-M), presenting climate transition connections (mine closures, mineral extraction, purchasing practice changes) clearly. For the material sub-topics and subject to privacy law it reports the human rights incidents, substantiated and verified, that are connected to value chain workers identified in the period, aggregated by type or group where appropriate.

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 11(1)-(6) Appropriate measures to bring actual adverse impacts to an end and minimise their extent

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.