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CSRD/ESRS Reports Reviewed by BWD
Social disclosures
S1-1 - Policies related to own workforce
Protected groups for discrimination
Fiskars
S1-4 - Taking action on material impacts on own workforce
Mitigating actual impact
Netcompany
Netcompany doesn’t report on actions taken, because it relates to BAU and does not relate to an actual material impact
S1-6 - Characteristics of the undertaking’s employees
Reporting in accordance with S1-6 50
Stora Enso
Maersk
Includes average and total
S1-8 - Collective bargaining coverage and social dialogue
Collective bargaining (S1-8 60)
Stora Enso
Social dialog (S1-8 63)
Stora Enso
S1-9 - Diversity metrics
Application requirement for diversity metrics
StoraEnso
Employee gender and age distribution
Stora Enso
S1-10 - Adequate wages
Adequate wage
Maersk
Maersk tweaks the standard slightly to make “minimum wage” as acceptable as Living Wage Benchmark
Fiskars
Kemira
StoraEnso
Sanofi
Has living wage monitoring and identified living wage “gaps”
S1-14 - Health and safety metrics
Legal restrictions on the collection of data
Netcompany
claims legal restrictions on ill health
Fiskars
Example of using OSHA definition
StoraEnso
Fatality reporting (S1-14 88)
Stora Enso
S1-16 - Remuneration metrics (pay gap and total remuneration)
Gender pay and remuneration ratio
Fiskars
Kemira
Stora Enso
Sanofi
S1-17 - Incidents, complaints, and severe human rights impacts
Human rights impacts
Netcompany
Financial statement (S1-17 104)
Stora Enso
Reporting no incidents or fines
Metric related to incidents and complaints (S1-17 103)
Stora Enso
S2-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
Orsted
Example when targets do not exist and the management approach is explained for workers in the value chain, although it is a material topic.
Lundbeck
Description of monitoring approach, when there are no targets/ specific actions
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