The three priority challenges
- ENVIRONMENT Fight against Climate change
- SOCIAL Impact & Equity
- GOVERNANCE Responsible Marketing & Business Ethics
4.1.11 Disclosure requirements - General disclosures
/ Due diligence process [ESRS 1 61, ESRS 2 GOV-4-30, 31, 32]
| Key elements to consider | Associated ESRS | Section in the Sustainability report |
|---|---|---|
a) Integration of the due diligence process in
|
a) Integration of the due diligence process in
Associated ESRS ESRS 2 GOV-2 ESRS 2 GOV-3 ESRS 2 SBM-3 |
a) Integration of the due diligence process in
Section in the Sustainability report Section in the Sustainability report Detailed information concerning the integration of due diligence into the governance, strategy and business model is available in Sections 4.1.3 “CSR/ESG governance”, 4.6.1 “Governance and scope” of the Duty of Care Plan, 4.1.4 “Integration of sustainability items into compensation”, 4.1.9 “Double materiality analysis and financial impact”, 4.2.1 “The Groupe’s climate commitments”, 4.3.2 “Analysis of impacts, risks and opportunities related to social issues”. |
| b) Stakeholder engagement in the due diligence process | b) Stakeholder engagement in the due diligence process Associated ESRS ESRS 2 GOV-2 ESRS 2 SBM-2 ESRS 2 IRO-1 ESRS 2 MDR-P |
b) Stakeholder engagement in the due diligence process Section in the Sustainability report Items concerning stakeholder engagement in the due diligence process are available in Sections 4.1.3 “CSR/ESG governance”, 4.1.8 “Stakeholder consultation”, 4.1.9 “Double materiality analysis and financial impact”, as well as within the topical ESRS related to Climate (E1-2), social issues (S1-1, S1-2), workers in the value chain (S2.2) and consumers and end-users (S4-2). |
| c) Identifying and assessing adverse impacts | c) Identifying and assessing adverse impacts Associated ESRS ESRS 2 SBM-3 |
c) Identifying and assessing adverse impacts Section in the Sustainability report The items concerning the identification and assessment of negative impacts are available in Sections 4.1.9 “Double materiality analysis and financial impact”, 4.2.1.1 “Impacts, risks and opportunities related to environmental and climate issues”, 4.2.1.3 “Risks associated with environmental and climate issues”, 4.3.2.1 “Impacts related to social and human issues”, 4.3.2.2 “Risks related to social and human issues”, 4.3.9.1 “Impacts, risks and opportunities related to purchasing”, 4.3.12.3 “Risks related to consumers and end-users”. The items are also available in the following sections of the Duty of Care Plan: 4.6.2 “Risk identification and methodology”, 4.6.2.3 “Risks monitored in terms of human rights and fundamental freedoms”, 4.6.4 “Health risks and personal safety risks monitored”, 4.6.5 “Climate and environmental risks monitored”. See also Section 2.1 “Main risk factors”. |
| d) Actions undertaken to counter adverse impacts | d) Actions undertaken to counter adverse impacts Associated ESRS ESRS 2 MDR-A |
d) Actions undertaken to counter adverse impacts Section in the Sustainability report The actions undertaken to counter the negative impacts are described in Section 4.1.10 “Multi-year CSR strategy” as well as in the topical ESRS related to Climate (E1-3) and social issues. |
| e) Measure the effectiveness of actions and communicate | e) Measure the effectiveness of actions and communicate Associated ESRS ESRS 2 MDR-M ESRS 2 MDR-T |
e) Measure the effectiveness of actions and communicate Section in the Sustainability report The items aiming to measure the effectiveness of the actions and to communicate are available in Sections 4.1.10 “Multi-year CSR strategy”, as well as in the topical ESRS on Climate (E1-4) and social issues (S1-5), (S1-9), (S1-12), (S1-13), (S1-14), (S1-15), (S1-16). Information is also available in Section 4.1.6 of the Duty of Care Plan “System in place for the application and monitoring of the Duty of Care Plan”. |