Level 2

Human rights matters and Employees and workforce issues

For human rights matters, Level 2 assesses the comprehensiveness of companies' disclosure based on the criteria derived from the UN Guiding Principles on Business and Human Rights Reporting Framework. Further criteria for specific human rights issues are provided in next section.

Human rights

All sectors
% Percentage of total

  • Policies & proceduresSingle choice

    Human Rights
    Due Diligence process:

  • Risks

  • Statement of salient issuesSingle choice
    Determination and description of salient issuesMultiple choice
  • Management of salient issuesMultiple choice
    Grievance mechanismsMultiple choice

For employee and workforce matters, Level 2 assessment examines if companies provide KPIs on key issues corresponding to core labour rights. Individual criteria reflect international standards and the biggest current challenges. This section does not address labour rights in supply chains. This issue is addressed separately in the next section.

Employees and workforce data

All sectors
% Percentage of total

  • Workforce statisticsMultiple choice

    SalariesMultiple choice

  • Equal opportunitiesMultiple choice

    Freedom of associationMultiple choice

  • Health & safetyMultiple choice

    Ability to express concerns without fear of repercussionsMultiple choice