Workers in the Value Chain
ESRS S2 covers working conditions and human rights for workers in your upstream and downstream value chain — suppliers, subcontractors, and workers in the distribution chain. It requires supply chain human rights due diligence and links directly to CSDDD obligations from 2027.
Deadlines, penalties and enforcement per jurisdiction
Sector-specific requirements, ESRS modules and compliance roadmaps
Technical guides and compliance references
In-depth compliance resources