First, the company should audit the social dimension of ESG . As part of the audit, the company should focus on obtaining detailed information from its team about their assessment of the phone code philippines workplace, their sense of safety, and their job satisfaction. Interviews with other stakeholders should also be conducted. The aim of this stage is to examine to what extent the company's current social policy is in line with ESG principles.
The next stage is the detailed identification of the requirements for the company arising from the CSRD standards . In this phase, the company must also identify which of its activities may have a particularly negative impact on employees, the local community, customers and other stakeholders. Once the social risks have been identified, it is time to carry out a materiality analysis of the different factors and determine the information that must be disclosed in accordance with the ESRS reporting standards.
The next step will define the indicators to be reported . These should include indicators relating to the company's diversity and employment policy, work-life balance principles and job rotation. Last but not least, indicators relating to equal pay, health and safety at work and the establishment of company standards on human rights are important. Examples of indicators that reveal the above-mentioned company-related social information:
percentage of women employed,
percentage of people employed with an employment contract,
percentage of people who have worked in the company for more than 5 years,
expenses on external training for employees and managers,
percentage of women employed in managerial positions,
number of training courses,
number of occupational accidents,
average number of vacation days to be taken during the year.