与自有员工和工人代表的沟通、自有员工提出关切或需求的渠道及补救方法

**(AR 19 amended)*

• Engagement with the undertaking’s own workforce can take different forms, such as information sessions, consultation or participation, and take place at different intervals.

**(AR 32 amended)*

• The ‘effectiveness criteria for non-judicial grievance mechanisms’, as laid out in the UN Guiding Principles on Business and Human Rights, in particular Principle 31, can be used for assessing the effectiveness of the channels. **(33 amended)*
• If the undertaking has policies for protecting individuals that use these channels against retaliation, including workers’ representatives, and they are disclosed under ESRS G1-1, the undertaking may refer to that disclosure. > ² This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by Indicator #5 in Table III of Annex I and by Indicator #11 in Table I of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Lack of grievance/complaints handling mechanisms related to employee matters’ and ‘Lack of processes and compliance mechanisms to monitor compliance with the UNGPs and the OECD Guidelines for Multinational Enterprises’).