Sustainability Statement Appendices 04 ESRS Disclosure Requirement URD reference ESRS S2 Workers in the value chain Related to ESRS 2 SBM-2 – Interests and views of stakeholders 4.1.3.2 Constant, careful attention to the interests and views of stakeholders 4.9.3 WELL-ESTABLISHED DIALOGUE PROCESSES ADDRESSING THE VIEWPOINTS OF VALUE CHAIN WORKERS Related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model 4.9.1 A VALUE CHAIN STRATEGY FOCUSED PRIMARILY ON NATURAL RUBBER SOURCING S2-1 – Policies related to value chain workers 4.9.2 PROCUREMENT POLICIES DESIGNED TO MANAGE RISKS RELATED TO VALUE CHAIN WORKERS S2-2 – Processes for engaging with value chain workers about impacts 4.9.3 WELL-ESTABLISHED DIALOGUE PROCESSES ADDRESSING THE VIEWPOINTS OF VALUE CHAIN WORKERS S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 4.9.4 PROCESSES TO REMEDIATE POTENTIAL NEGATIVE IMPACTS S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 4.9.5 A WIDE ARRAY OF INITIATIVES IN PLACE TO PREVENT NEGATIVE IMPACTS AND DELIVER POSITIVE IMPACTS S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities 4.9.6 METRICS AND TARGETS ESRS S3 Affected communities Related to ESRS 2 SBM-2 – Interests and views of stakeholders Not material Related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model Not material S3-1 – Policies related to affected communities Not material S3-2 – Processes for engaging with affected communities about impacts Not material S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns Not material S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions Not material S3-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Not material 310 2024 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN
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