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MetricValue-chain human rights and due diligence

Operations and suppliers at significant forced-labour risk

Measurement answer

What this metric measures

Operations and suppliers that the reporting organization considered at significant risk of forced or compulsory labour under a declared assessment method, retained by type, geography, worker population and measures taken without claiming that an incident occurred.

Specification

Metric specification

Result format
Structured table
Unit
Significant forced-labour risk-assessment records
Reporting basis
Reporting period or measurement date declared by the source method
Aggregation
Do not sum or arithmetically average reported percentages, rates, ratios, or averages; consolidate only from compatible component observations under a disclosed method.
Pillar
Social
Topic
Value-chain human rights and due diligence
Controlled domain
Human rights
Entity type
Metric

Reporting boundary

Operation and supplier rows stay separate. Risk rows are non-additive because one entity can appear under multiple geographies, commodities, populations or risk factors. A source-reported count is summed only across mutually exclusive entity sets with a stable identifier and matching method.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    European Sustainability Reporting Standards

    ESRS S2
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS S2; SBM-3; paragraph 11; datapoint S2.SBM-3_04; taxonomy concept esrs_DisclosureOfGeographiesOrCommoditiesForWhichThereIsSignificantRiskOfChildLabourOrOfForcedLabourOrCompulsoryLabourAmongWorkersInUndertakingSValueChainExplanatory
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated 1 January 2025 edition
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    S2 scope and matters PDF pp240-244, paragraph 19 p246, paragraph 36 p249 and adequate-wage action example p256.
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    Source evidence
    Publisher
    Global Reporting Initiative
    Edition
    2016 edition
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    effective date and rights PDF pp1-2; Disclosure 409-1 p8
    Open official framework source

Value structure

Dimensions and units

Unit
Significant forced-labour risk-assessment records
Reporting basis
Reporting period or measurement date declared by the source method

Unit meaning: One unit is one operation or supplier and geography assessed as significant risk under the stated source method; it is not an incident or affected-person count.

Table fields and units

  • Source profile and edition
  • Operation or supplier
  • Supplier tier
  • Site or operation type
  • Country, region or other geography
  • Reported value
  • Significant forced-labour risk-assessment records
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Source profile and edition.
  • Operation or supplier.
  • Supplier tier.
  • Site or operation type.
  • Country, region or other geography.
  • Commodity or activity when reported.
  • Worker population and vulnerability context when reported.
  • Risk topic.
  • Significant-risk status.
  • Assessment method, evidence sources and threshold.
  • Assessment date and coverage interval.
  • Measure type, status and reporting period.
  • Reporting boundary.
  • Source and assurance status.

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772, consolidated 1 January 2025

    Publisher
    European Commission
    Edition
    Consolidated 1 January 2025 edition
    Locator
    S2 scope and matters PDF pp240-244, paragraph 19 p246, paragraph 36 p249 and adequate-wage action example p256.

    Supports: Supports the measurement definition, boundary, and source-reported fields for Operations and suppliers at significant forced-labour risk.

    Open official source
  • Measurement evidenceChecked 15 August 2026

    GRI 409: Forced or Compulsory Labor 2016

    Publisher
    Global Reporting Initiative
    Edition
    2016 edition
    Locator
    effective date and rights PDF pp1-2; Disclosure 409-1 p8

    Supports: Supports the measurement definition, boundary, and source-reported fields for Operations and suppliers at significant forced-labour risk.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Commission Delegated Regulation (EU) 2023/2772, consolidated 1 January 2025 — Consolidated 1 January 2025 edition; GRI 409: Forced or Compulsory Labor 2016 — 2016 edition. Retain the exact source edition on every observation; later editions require a separate method profile.

  • Source profile and edition.
  • Operation or supplier.
  • Supplier tier.
  • Site or operation type.
  • Country, region or other geography.
  • Commodity or activity when reported.
  • Worker population and vulnerability context when reported.
  • Risk topic.
  • Retain the exact measurement-source edition with every observation.
  • One unit is one operation or supplier and geography assessed as significant risk under the stated source method; it is not an incident or affected-person count.

Record-specific limitations

  • Country and commodity risk can be contextual rather than entity-specific.
  • Assessment quality and visibility vary by supplier tier.
  • A measure does not prove effectiveness. A risk flag does not establish a victim, event, legal breach or prevalence level.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.