政策通用披露要求

The objective of this GDR is to enable an understanding of the policies that the undertaking has in place to manage the prevention, mitigation or remediation of material actual and potential negative impacts, and material risks and pursue material opportunities or positive impacts.

The undertaking shall disclose the following information about policies adopted to manage its material impacts, risks and opportunities:

**(new from ESRS S1-S4)*

• The undertaking shall disclose whether it has an overarching human rights policy committing to implement[^9] the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work and the OECD Guidelines for Multinational Enterprises. If this is the case, the undertaking shall disclose the information specified in paragraph 42 and shall specify which groups of affected stakeholders are covered (e.g. own workforce, workers in the value chain, affected communities, consumers and end-users).