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

ESRS (revised 2026) S2-4: Targets related to workers in the value chain

What does S2-4 require?

The undertaking discloses its qualitative or quantitative targets related to value chain workers under GDR-T; engagement with those workers, their representatives or credible proxies may inform metric development, target-setting and tracking.

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.

ISSB Standards · 1 control

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.