22 MATERIAL ISSUE RELEVANT NEGATIVE IMPACTS Effective or Potential Impact RELEVANT POSITIVE IMPACTS Effective or Potential Impact RELEVANT RISKS RELEVANT OPPORTUNITIES financial and reputational effects. Own Workforce Safe employment / Adequate wages / Working hours Contribution to greater economic security for employees through stable employment with decent hours, competitive wages, and a peaceful work environment via solid contracts and job creation. E Low attractiveness for external talent or difficult internal retention due to unstable working conditions and lack of benefits and welfare, potentially increasing HR management costs. Employee well-being through secure employment, decent working hours, and adequate wages, leading to higher retention and productivity, revenue stability, and reduced turnover-related expenses. Health and safety Potential reputational and operational damage due to increased work-related stress, burnout, or accidents. Investment in technologies and practices to improve workplace safety, such as modern protective equipment and proactive risk management, reducing accidents and occupational diseases, increasing productivity, reducing absenteeism, and improving the work climate. Absenteeism due to accidents can negatively impact business activities, slow production, and compromise deadlines.
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