75 and Human Rights and the OECD Guidelines, Article 12(1) of Delegated Regulation (EU) 2020/1818 ESRS 2 SBM-3 – S2, 11 (b) Serious risk of child labour or forced labour in the labour chain Annex I, Table 3, indicators nos. 12 and 13 Not relevant NA ESRS S2 S2-1, 17 Political commitments on human rights Annex I, Table 3, Indicator 9 and Annex I, Table 1, Indicator 11 Not relevant NA ESRS S2 S2-1, 18 Policies related to workers in the value chain Annex I, Table 3, indicators nos. 11 and 4 Not relevant NA ESRS S2 S2-1, 19 Failure to comply with the UN Guiding Principles on Business and Human Rights and OECD Guidelines Annex I, Table 1, Indicator 10 Annex II to Delegated Regulation (EU) 2020/1816 and Article 12(1) of Delegated Regulation (EU) 2020/1818 Not relevant NA ESRS S2 S2-1, 19 Due diligence policies on matters covered by International Labour Organisation Core Conventions 1 to 8 Commission Delegated Regulation (EU) 2020/1816, Annex II Not relevant NA ESRS S2 S2-4, 36 Human rights issues and incidents in its upstream and downstream value chain Annex I, Table 3, Indicator 14 Not relevant NA ESRS S3 S3-1, 16 Political commitments on human rights Annex I, Table 3, Indicator 9 and Annex I, Table 1, Indicator 11 Not relevant NA ESRS S3 S3-1, 17 Failure to comply with the UN Guiding Principles on Business and Human Rights, ILO Principles or OECD Guidelines Annex I, Table 1, Indicator 10 Annex II to Delegated Regulation (EU) 2020/1816 and Article 12(1) of Delegated Regulation (EU) 2020/1818 Non rilevante NA ESRS S3 S3-4, 36 Human rights issues and incidents Annex I, Table 3, Indicator 14 Non rilevante NA ESRS S4 S4-1, 16 Policies related to consumers and end-users Annex I, Table 3, Indicator 9 and Reported Social Information, S4 - consumers and end users
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