What sources can I use to determine my social material themes within my own organisation?

To determine the materiality of social issues affecting your organisation or your value chain, you can look, among others, at the following sources:

  1. Employee satisfaction survey (MTO/MO): Survey the satisfaction of your own employees or check if value chain partners are doing this and thus identify sustainability themes around employees that are important for your undertaking.
  2. Risk inventory and evaluation (RI&E): Assess safety, health and welfare risks in the workplace. Don't forget to look at branch level as well. For example, use this website (in Dutch only) with a route planner for an RI&E.
  3. Safety, health, environment and quality information (SHEQ/KAM): This information can provide insight into relevant topics. See also, for example, the SER OSH Platform for useful tools and information.
  4. Company Emergency Response / Accident registration: Analyse incidents and accidents to identify trends.
  5. Collective bargaining agreement (CLA): Refer to the collective labour agreement for specific agreements and obligations related to working conditions.
  6. Works Council (WC): engage in regular discussions with the WC and gain an understanding of the WC's concerns and the perspective the context of sustainability
  7. Exit interviews: Collect feedback from departing employees to identify potential problems or opportunities.
  8. Conversations on social and psychological safety, diversity and inclusion: Listen to employees to gain insight in certain trends and developments.
  9. Identify vulnerable workers: Consider colleagues on temporary contracts, hired staff (such as security and cleaners), trainees and people with disabilities. Conduct interviews to understand their experiences.
  10. Grievance mechanisms: Analyse the root causes of the grievances that have been received via the grievance procedure. These can give insight in the impact of the organisation on people.
  11. Confidential counsellors within an organization: Despite not being allowed to share information on individual cases, they do have insight into the themes that are material within an organisation around employees.
  12. Review KPIs where available on sickness rate, training, male-female ratio at the top and further in the organisation, turnover, pay ratio. These items are also in the ESRS. For example, if gender (dis)equality emerges as a material issue, the ESRS will help you report on it.

These resources are not exhaustive or mandatory, but can provide a good starting point.


Questions CSRD & ESRS

Do you have questions about the CSRD, ESRS or are you missing a question in this list? Send us an e-mail and we will contact you as soon as possible. For technical questions, EFRAG has set up an ESRS Q&A platform (latest release of technical explanations: December 2024). Here you can submit a question, and also find answers to previously asked questions.

Questions regarding individual facts or circumstances will not be answered through these channels. For such questions, we recommend that you contact an advisor such as your company accountant.

Disclaimer

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