自有员工相关目标

**(47(b)

(c) amended)*

• Engagement with the undertaking’s own workforce or workers’ representatives can inform the undertaking’s tracking and assessment of the effectiveness of its actions disclosed under paragraph 16(b), including the development of metrics, target-setting and/or tracking of performance against those metrics and targets. In particular, in relation to the tracking of performance, such engagement can inform the understanding of the effectiveness of the undertaking’s management of material negative impacts and the identification of lessons learnt or improvements.