与价值链工人的沟通、价值链工人提出关切的渠道及补救方法

The objective of this DR is to enable an understanding of the undertaking’s general approach to engagement with workers in the value chain, including the availability of channels to raise concerns or needs such as grievance mechanisms, and its approach to remedy.

The undertaking shall disclose how it engages directly with workers in the value chain, their legitimate representatives or with credible proxies, and how the perspectives of its workers in the value chain inform its decisions or activities aimed at managing the actual and potential impacts on workers in the value chain during the reporting year. This shall include:

**(27(b)

(d) amended)*

• The undertaking shall describe the channels available to workers in the value chain to bring their concerns or needs directly to its attention and have them addressed. In particular, it shall state whether it has a grievance mechanism in place.³ It shall also explain how it assesses the effectiveness of these channels.

**(27

(a) amended)*

• The undertaking shall describe its general approach to and processes to provide or cooperate in remediation where it has caused or contributed to a material negative impact on workers in the value chain.