GRI content index

This GRI content index is based on the GRI-ESRS Interoperability Index published by GRI and EFRAG in November 2024.

GRI 1

Foundation 2021

Statement	GRI 1 applied	Applicable GRI sector standard(s)	ESRS Reference
SFS has reported for the reporting period January to December 2025 with reference to the GRI standards.	GRI 1: Foundation 2021 for	No applicable sector standard is available yet.	ESRS 1 in total

GRI 2

General Disclosures 2021

Disclosure	Place	Omission	ESRS Requirement
2-1 Organizational details	SFS Group AG, Rosenbergsaustrasse 8, 9435 Heerbrugg, Switzerland		See requirements of Directive 2013/34/EU
	Corporate Governance, Group structure & shareholders
	Financial Report, Group structure
2-2 Entities included in the organization’s sustainability reporting	117 (PY: 116) of the 149 (PY: 155, figure as of December 31, 2025) entities are included in the sustainability reporting. Small retail locations without production activities are not included in the scope.		ESRS 1 5.1 - Reporting undertaking and value chain; ESRS 2 BP-1 – General basis for preparation of sustainability statements (§5 (a) & §5 (b) i)
2-3 Reporting period, frequency and contact point	General disclosures Contact SFS Group Schweiz AG Corporate Services Christina Burri, Head of Corporate HR, Communications and ESG, Member of the Group Executive Board Rosenbergsaustrasse 8 CH-9435 Heerbrugg T +41 71 727 51 51		ESRS 1 §73 – Reporting Period
2-4 Restatements of information	General disclosures		ESRS 2 BP-2 §13 – Changes in preparation or presentation of sustainability information ESRS 2 BP-2 §14 (a) to (b) – Reporting errors in prior periods
2-5 External assurance	Report of the Sustainability Auditor		ESRS 2 §AR 2 – Basis for preparation
2-6 Activities, value chain and other business relationships	Financial Report, Segment information		ESRS 2 SBM-1 §40 (a) i to (a) ii, (b) – Strategy, business model and value chain ESRS 2 SMB-1 §42 (c) – Strategy, business model and value chain
	General disclosures
2-7 Employees	Own workforce		ESRS 2 SBM-1 §40 (a) iii – Number of employees (head count), during period ESRS S1 S1-6 §52 – Characteristics of the undertaking’s employees ESRS S1 S1-6 §50 (a) to (b) and (d) to (e) – Characteristics of the undertaking's employees
2-8 Workers who are not employees	Own workforce		ESRS S1 S1-7 §55 – Characteristics of non-employees in the company's own workforce
2-9 Governance structure and composition	Corporate Governance, Board of Directors and Group Executive Board		ESRS 2 GOV-1 §21, 22 (a), 23 – The role of the administrative, management and supervisory bodies ESRS G1 - GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies
2-9 Governance structure and composition	General disclosures
2-10 Nomination and selection of the highest governance body	Corporate Governance, Board of Directors		ESRS 2 GOV-1 §AR 4 – The role of the administrative, management and supervisory bodies
	Organizational regulations
	Articles of Association of SFS Group AG
2-11 Chair of the highest governance body	Corporate Governance, Members of the Board of Directors		ESRS 2 §65 - MDR-P – Policies adopted to manage material sustainability matters ESRS 2 GOV-1 §21, 22 (a), 23 – The role of the administrative, management and supervisory bodies
2-12 Role of the highest governance body in overseeing the management of impacts	General disclosures, GOV-1 ff.		ESRS 2 GOV-1 §22 (c) – The role of the administrative, management and supervisory bodies ESRS 2 GOV-2 §26 (a) to (b) – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies ESRS 2 SBM-2 §45 (d) – Interests and views of stakeholders ESRS G1 §5 (a) – Corporate culture and Business conduct policies and corporate culture
2-13 Delegation of responsibility for managing impacts	General disclosures, GOV-1 ff.		ESRS 2 GOV-1 §22 (c) i and ii – The role of the administrative, management and supervisory bodies ESRS 2 GOV-2 §26 (a) – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies ESRS G1 G1-3 §18 (c) – Corporate culture and Business conduct policies and corporate culture
2-14 Role of the highest governance body in sustainability reporting	The 2025 Sustainability Report was approved by the Board of Directors as an integral part of the 2025 Annual Report. The report will also be submitted to our shareholders for approval at the 2026 Annual General Meeting.		ESRS 2 GOV-1 §AR 3 (a) ii and iv – The role of the administrative, management and supervisory bodies ESRS 2 IRO-1 §53 (d) – Description of the processes to identify and assess material impacts, risks and opportunities
2-15 Conflicts of interest	Code of Conduct		Not covered by ESRS list of sustainability matters in ESRS 1 AR §16
2-16 Communication of critical concerns	Corporate Governance, Shareholders’ participation		ESRS 2 GOV-2 §26 (a) – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies ESRS G1 G1-1 AR 1 (a) – Corporate culture and business conduct policies ESRS G1 G1-3 §18 (c) – Prevention and detection of corruption and bribery
	Corporate Governance, Information policy
	Business conduct
2-17 Collective knowledge of the highest governance body	All members of the Board of Directors have taken various steps during the year under review to expand their knowledge on the topic of sustainability. These efforts included workshops/training, regular exchanges of information with audit firms, communication with peers and the reading of specialized literature.		ESRS 2 GOV-1 §23 – The role of the administrative, management and supervisory bodies
2-18 Evaluation of the performance of the highest governance body	Corporate Governance, Board of Directors		Not covered by ESRS list of sustainability matters in ESRS 1 AR §16
	Compensation Report, Principles of the compensation system
2-19 Remuneration policies	Compensation Report, Principles of the compensation system		ESRS 2 GOV-3 §29 (a) to (c) – Integration of sustainability-related performance in incentive schemes ESRS E1 §13 – Governance
2-20 Process to determine remuneration	Compensation Report, Principles of the compensation system		ESRS 2 GOV-3 §29 (e) – Integration of sustainability-related performance in incentive schemes
2-21 Annual total compensation ratio		SFS does not currently have a centralized system in place at the international level for managing salary payments; the information requested cannot be calculated due to the insufficient dataset.	Not covered by ESRS list of sustainability matters in ESRS 1 AR §16
2-22 Statement on sustainable development strategy	General disclosures		ESRS 2 SBM-1 §40 (g) – Strategy, business model and value chain
2-23 Policy commitments	Code of Conduct		ESRS 2 GOV-4 – Statement on due diligence ESRS 2 MDR-P §65 (b) to (c) and (f) – Policies adopted to manage material sustainability matters ESRS S1 S1-1 §19 to §21, §24 (c) and §AR 14 – Policies related to own workforce ESRS S2 S2-1 §16 to §17, §19, and §AR 16 – Policies related to value chain workers ESRS G1 G1-1 §7 and §AR 1 (b) – Corporate culture and Business conduct policies and corporate culture
	Supplier Code of Conduct
	Sustainability guidelines
2-24 Embedding policy commitments	Code of Conduct		ESRS 2 GOV-2 §26 (b) – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies ESRS 2 MDR-P §65 (c) – Policies adopted to manage material sustainability matters ESRS S1 S1-4 §AR 35 – 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 ESRS S2 S2-4 §AR 30 – Taking Action on material impacts, and approaches to mitigating material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions and approaches ESRS G1 G1-1 §9 and §10 (g) – Corporate culture and Business conduct policies and corporate culture
2-25 Processes to remediate negative impacts	General disclosures, SBM-2, SBM-3		ESRS S1 S1-1 §20 (c) – Policies related to own workforce ESRS S1 S1-1 §AR 17 (g) – Policies related to own workforce ESRS S1 S1-3 §32 (a), (b), (e) – Processes to remediate negative impacts and channels for own workers to raise concerns ESRS S1 S1-3 §AR 31 – Processes to remediate negative impacts and channels for own workers to raise concerns ESRS S2 S2-1 §17 (c) – Policies related to value chain workers ESRS S2 S2-3 §27 (a), (b), (d) – Processes to remediate negative impacts and channels for value chain workers to raise concerns ESRS S2 S2-3 §AR 26 – Processes to remediate negative impacts and channels for value chain workers to raise concerns ESRS S2-4 §33 (c) – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action
	Own workforce
	Employees in the value chain
2-26 Mechanisms for seeking advice and raising concerns	Corporate Governance, Information policy		ESRS S1 S1-3 §AR 32 (d) – Processes to remediate negative impacts and channels for own workers to raise concerns ESRS S2 S2-3 §AR 27 (d) – Processes to remediate negative impacts and channels for value chain workers to raise concerns ESRS G1 G1-1 §10 (a) – Corporate culture and business conduct policies and corporate culture ESRS G1 G1-3 §18 (a) – Corporate culture and business conduct policies and corporate culture
	Business conduct
	Own workforce
	Employees in the value chain
2-27 Compliance with laws and regulations	During the year under review, SFS was not impacted by any material violation and there were no compliance incidents at SFS that resulted in fines or legal proceedings.		ESRS 2 SBM-3 §48 (d) – Material impacts, risks and opportunities and their interaction with strategy and business model ESRS G1 G1-4 §24 (a) – Corporate culture and Business conduct policies and corporate culture
2-28 Membership associations	Arbeitgeberverband Rheintal (Rhine Valley Employers, Association)		Political engagement is a sustainability matter for G1 covered under ESRS 1 §AR 16; disclosure through MDR-P, MDR-A, MDR-T or ESRS 1 §11 as entity-specific
	Hans Huber Stiftung (Hans Huber Foundation)
	Hoffmann Group Foundation
	Saint Gallen-Appenzell Chamber of Commerce and Industry
	Landesverband Gross- und Aussenhandel Bayern (LGAD; Bavarian Wholesale and Export Association)
	Stiftung FH SCHWEIZ – zur Förderung des dualen Bildungswegs (Foundation of the University of Applied Sciences Switzerland – for the promotion of the dual education system)
	Swissavant
	Swissmem
	SFS is an active member of the associations and interest groups listed above and supports the organizations both financially and through the provision of personnel.
2-29 Approach to stakeholder engagement	General disclosures		ESRS 2 SBM-2 §45 (a) i to iv – Interests and views of stakeholders ESRS S1 S1-1 §20 (b) – Policies related to own workforce ESRS S1 S1-2 §27 (e) and 28 – Processes for engaging with own workers and workers’ representatives about impacts ESRS S2 S2-1 §17 (b) – Policies related to value chain workers ESRS S2 S2-2 §22 (e) and 23 – Processes for engaging with value chain workers about impacts
	Own workforce
	Employees in the value chain
2-30 Collective bargaining agreements	This topic was assessed as non-material in the updated materiality analysis, which is why this information will not be disclosed in future.		Not material according double materiality assessment

GRI 3

Material Topics 2021

Disclosure	Place	Omission	ESRS Requirement
3-1 Process to determine material topics	General disclosures		ESRS 2 BP-1 §AR 1 (a) – General basis for preparation of sustainability statements ESRS 2 IRO-1 §53 (b) ii to (b) iv – Description of the processes to identify and assess material impacts, risks and opportunities
3-1 Process to determine material topics	General disclosures
3-2 List of material topics	General disclosures		ESRS 2 SBM-3 §48 (a) and (g) – Material impacts, risks and opportunities and their interaction with strategy and business model

GRI 301

Materials 2016

Disclosure	Place	Omission	ESRS Requirement
3-3 Management of material topics	Resource use		ESRS E5 ESRS 2 IRO 1 §AR 7 (a) – Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities ESRS E5 E5-1 §14 – Policies related to resource use and circular economy ESRS E5 E5-2 §19 – Actions and resources related to resource use and circular economy ESRS E5-3 §23 – Targets related to resource use and circular economy
301-1 Materials used by weight or volume	Resource use		Postponed to next Financial Year
301-2 Recycled input materials used		Information regarding recycled raw materials used is currently unavailable or incomplete. Since 2025, the sustainability report has been gradually adapted to the ESRS. As part of this process, an assessment was made which data will be newly collected and published in the future.	Postponed to next Financial Year
301-3 Reclaimed products and their packaging materials		Currently not applicable: Once the products (primarily high-precision components and fastening solutions) have been installed in a customer’s product, SFS does not have any opportunity to require or recycle them.	Covered by ESRS 1 §AR 16 as entity-specific metric (Resource outflows/Waste)

GRI 302

Energy 2016

Disclosure	Place	Omission	ESRS Requirement
3-3 Management of material topics	Climate change		ESRS E1 E1-2 §24 and 25 (c) to (d) – Policies related to climate change mitigation and adaptation ESRS E1 E1-3 §28 – Actions and resources in relation to climate change policies ESRS E1 E1-4 §32 to 33 – Targets related to climate change mitigation and adaptation
302-1 Energy consumption within the organization (limited assurance 2025)	Climate change		ESRS E1-5 §37 to 38 – Energy consumption and mix
302-2 Energy consumption outside of the organization (limited assurance 2025)	Climate change		Covered by ESRS 1 §AR 16 as entity-specific metric (Energy outside organization)
302-3 Energy intensity (limited assurance 2025)	Climate change		ESRS E1-5 §40 – Energy consumption and mix
302-4 Reduction of energy consumption		The information regarding the reduction of energy consumption is currently incomplete. Since 2025, the sustainability report has been gradually adapted to the ESRS. As part of this process, an assessment was made of which data will be newly collected and published in the future.	Covered by ESRS 1 §AR 16 as entity-specific metric (Energy reduction)
302-5 Reductions in energy requirements of products and services		Not material: In 2024, the screening of energy consumption was carried out and a CO₂ footprint was calculated accordingly. The energy consumption of our products was classified as insignificant.	Covered by ESRS 1 §AR 16 as entity-specific metric (Energy reduction in products)

GRI 305

Emissions 2016

Disclosure	Place	Omission	ESRS Requirement
3-3 Management of material topics	Climate change		ESRS E1 E1-2 §24 – Policies related to climate change mitigation and adaptation ESRS E1 E1-3 §28 – Actions and resources in relation to climate change policies ESRS E1 E1-4 §32, §33 and §34 (b) – Targets related to climate change mitigation and adaptation ESRS E2 E2-1 §14 – Policies related to pollution ESRS E2 E2-2 §18 – Actions and resources related to pollution ESRS E2 E2-3 §22 – Targets related to pollution
305-1 Direct (Scope 1) GHG emissions (limited assurance 2025)	Climate change		ESRS E1 E1-4 §34 (c) – Targets related to climate change mitigation and adaptation ESRS E1 E1-6 §44 (a), 46, 48 (a) and 50 – Gross Scopes 1, 2, 3 and Total GHG emissions ESRS E1 E1-4 §AR 25 (b) – Targets related to climate change mitigation and adaptation ESRS E1 E1-6 §AR 39 (a) to (d), AR 40 and AR 43 (c) – Requirements E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions
305-2 Energy indirect GHG emissions (Scope 2) (limited assurance 2025)	Climate change		ESRS E1 E1-4 §34 (c) – Targets related to climate change mitigation and adaptation ESRS E1 E1-6 §44 (b), 49 and 50 – Gross Scopes 1, 2, 3 and Total GHG emissions ESRS E1 E1-4 §AR 25 (b) and (c) – Targets related to climate change mitigation and adaptation ESRS E1 E1-6 §AR 39 (a) to (d), AR 40, AR 45 (a), (c), (d) and (f) – Gross Scopes 1, 2, 3 and Total GHG emissions
305-3 Other indirect (Scope 3) GHG emissions (limited assurance 2025)	Climate change		ESRS E1 E1-4 §34 (c) – Targets related to climate change mitigation and adaptation ESRS E1 E1-6 §44 (c) and 51 – Gross Scopes 1, 2, 3 and Total GHG emissions ESRS E1 E1-4 §AR 25 (b) and (c) – Targets related to climate change mitigation and adaptation ESRS E1 E1-6 §AR 39 (a) to (d), AR 46 (a) (i) to (k) – Gross Scopes 1, 2, 3 and Total GHG emissions §AR 46 (a) (i) to (k)
305-4 GHG emissions intensity (limited assurance 2025)	Climate change		ESRS E1 E1-6 §53 – Gross Scopes 1, 2, 3 and Total GHG emissions ESRS E1 E1-6 §AR 39 (c) – Disclosure Requirements E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions
305-5 Reduction of GHG emissions		Information regarding the reduction of greenhouse gas emissions is currently unavailable or incomplete. Since 2025, the sustainability report has been gradually adapted to the ESRS. As part of this process, an assessment was made which data will be newly collected and published in the future.	ESRS E1 E1-3 §29 (b) – Actions and resources in relation to climate change policies ESRS E1 E1-4 §34 (a) to (c) – Targets related to climate change mitigation and adaptation ESRS E1-4 §AR 25 (b) and (c) – Targets related to climate change mitigation and adaptation
305-6 Emissions of ozone-depleting substances (ODS)		Not applicable: According to our in-house life cycle assessment, the emissions of ozone-depleting substances amounts to 0.01%.	Not material according double materiality assessment
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Pollution		ESRS E2 E2-4 §30 (b) and (c) and 31 – Pollution of air, water and soil ESRS E2 E2-4 §AR 21 – Pollution of air, water and soil

GRI 308

Supplier Environmental Assessment 2016

Disclosure	Place	Omission	ESRS Requirement
3-3 Management of material topics	Employees in the value chain		ESRS E1 E1-2 §24 – Policies related to climate change mitigation and adaptation ESRS E1 E1-3 §28 – Actions and resources in relation to climate change policies ESRS E1 E1-4 §32, §33 and §34 (b) – Targets related to climate change mitigation and adaptation
308-1 New suppliers that were screened using environmental criteria	Employees in the value chain		ESRS E1 E1-2 §24 – Policies related to climate change mitigation and adaptation ESRS E1 E1-3 §28 – Actions and resources in relation to climate change policies ESRS E1 E1-4 §32, §33 and §34 (b) – Targets related to climate change mitigation and adaptation
308-2 Negative environmental impacts in the supply chain and actions taken	Employees in the value chain, S2-2 pp.		ESRS E1 E1-2 §24 – Policies related to climate change mitigation and adaptation ESRS E1 E1-3 §28 – Actions and resources in relation to climate change policies ESRS E1 E1-4 §32, §33 and §34 (b) – Targets related to climate change mitigation and adaptation

GRI 404

Training and Education 2016

Disclosure	Place	Omission	ESRS Requirement
3-3 Management of material topics	Own workforce		ESRS S1 S1-1 §19; §20 (c) – Policies related to own workforce ESRS S1 S1-2 §27 – Processes for engaging with own workers and workers’ representatives about impacts ESRS S1 S1-4 §37 to §39 – 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 ESRS S1 S1-4 §AR 33 and AR 40 (a) – Taking action on material impacts and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions and approaches ESRS S1 S1-5 §46, 47 (b) and (c) – Targets related to managing material impacts, advancing positive impacts, as well as to risks and opportunities ESRS S1 S1-17 §104 (a) – Incidents, complaints and severe human rights impacts ESRS S2 ESRS 2 SBM 3 §11 (c) – Material impacts, risks and opportunities and their interaction with strategy and business model ESRS S2 S2-1 §16, 17 (c) and 22 – Policies related to value chain workers ESRS S2 S2-4 §32, 33 (a) and (b) and 36 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action ESRS S2 S2-4 §AR 33 and AR 36 (a) – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action ESRS S2 S2-5 §41 and 42 (b) and (c) – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
404-1 Average hours of training per year per employee (limited assurance 2025)	Own workforce	Information regarding the average hours of training per year per employee is not currently available or not available in full. The process for collecting the required information will be expanded in the next few reporting years.	ESRS S1 S1-13 §83 (b) and §84 – Training and skills development metrics
404-2 Programs for upgrading employee skills and transition assistance programs	Own workforce		ESRS S1 S1-1 §AR 17 (h) – Policies related to own workforce
404-3 Percentage of employees receiving regular performance and career development reviews (limited assurance 2025)	Own workforce	Any presentation/breakdown by employee category that is still missing will be added in the reporting years to come.	ESRS S1 S1-13 §83 (a) and §84 – Training and skills development metrics

GRI 405

Diversity and Equal Opportunity 2016

Disclosure	Place	Omission	ESRS Requirement
3-3 Management of material topics	Own workforce		ESRS S1 S1-1 §19; §20 (c) – Policies related to own workforce ESRS S1 S1-2 §27 – Processes for engaging with own workers and workers’ representatives about impacts ESRS S1 S1-4 §37 to §39 – 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 ESRS S1 S1-4 §AR 33 and AR 40 (a) – Taking action on material impacts and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions and approaches ESRS S1 S1-5 §46, 47 (b) and (c) – Targets related to managing material impacts, advancing positive impacts, as well as to risks and opportunities ESRS S1 S1-17 §104 (a) – Incidents, complaints and severe human rights impacts ESRS S2 ESRS 2 SBM 3 §11 (c) – Material impacts, risks and opportunities and their interaction with strategy and business model ESRS S2 S2-1 §16, 17 (c) and 22 – Policies related to value chain workers ESRS S2 S2-4 §32, 33 (a) and (b) and 36 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action ESRS S2 S2-4 §AR 33 and AR 36 (a) – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action ESRS S2 S2-5 §41 and 42 (b) and (c) – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
404-1 Average hours of training per year per employee (limited assurance 2025)	Own workforce	Information regarding the average hours of training per year per employee is not currently available or not available in full. The process for collecting the required information will be expanded in the next few reporting years.	ESRS S1 S1-13 §83 (b) and §84 – Training and skills development metrics
404-2 Programs for upgrading employee skills and transition assistance programs	Own workforce		ESRS S1 S1-1 §AR 17 (h) – Policies related to own workforce
404-3 Percentage of employees receiving regular performance and career development reviews (limited assurance 2025)	Own workforce	Any presentation/breakdown by employee category that is still missing will be added in the reporting years to come.	ESRS S1 S1-13 §83 (a) and §84 – Training and skills development metrics

GRI 414

Supplier Social Assessment 2016

Disclosure	Place	Omission	ESRS Requirement
3-3 Management of material topics	Employees in the value chain		ESRS S2 S2-2 §22 – Processes for engaging with value chain workers about impacts ESRS S2 S2-4 §32, 33 (a) and (b) and 36 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions ESRS S2 S2-4 §AR 33 and AR 36 (a) – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions
414-1 New suppliers that were screened using social criteria	Employees in the value chain		ESRS S2 S2-2 §22 – Processes for engaging with value chain workers about impacts ESRS S2 S2-4 §32, 33 (a) and (b) and 36 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions ESRS S2 S2-4 §AR 33 and AR 36 (a) – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions
414-2 Negative social impacts in the supply chain and actions taken	Employees in the value chain, S2-2 pp.		ESRS S2 S2-2 §22 – Processes for engaging with value chain workers about impacts ESRS S2 S2-4 §32, 33 (a) and (b) and 36 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions ESRS S2 S2-4 §AR 33 and AR 36 (a) – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions