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MetricValue-chain human rights and due diligence

Reported severe human-rights issues and incidents in the value chain

Measurement answer

What this metric measures

Severe human-rights issues and incidents reported as connected to the reporting organization's upstream or downstream value chain during the reporting period, retained with their case state, severity method, affected population, connection and privacy treatment without treating a report as substantiation or an incidence rate.

Specification

Metric specification

Result format
Multi-field profile
Unit
Reported severe human-rights issues or incidents
Reporting basis
Reporting period or measurement date declared by the source method
Aggregation
Sum only non-overlapping rows with compatible populations, periods, definitions, units, and deduplication rules.
Pillar
Social
Topic
Value-chain human rights and due diligence
Controlled domain
Human rights
Entity type
Metric

Reporting boundary

One matter can enter several channels and categories, so counts require a stable case identifier and declared deduplication. Issue and incident categories, affected populations, rights topics and process states are parallel breakdowns. Counts are added only across mutually exclusive cases under the same current-edition severity and reported-case 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

    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

    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
    Edition Variant
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS S2; S2-4; paragraph 36; datapoint S2-4_11; taxonomy concept esrs_DisclosureOfSevereHumanRightsIssuesAndIncidentsConnectedToUpstreamAndDownstreamValueChainNOAffectedCommunitiesNOConsumersAndEndusersThatHaveBeenReportedExplanatory
    Open official framework source
  • Adopting Disclosure

    EU Voluntary Sustainability Reporting Standard

    value-chain-human-rights-incidents
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; pending Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annex I paragraph 62(c)
    Open official framework source

Value structure

Dimensions and units

Unit
Reported severe human-rights issues or incidents
Reporting basis
Reporting period or measurement date declared by the source method

Unit meaning: One unit is a source-reported issue or incident under the declared case, severity, connection, and deduplication method; reported does not mean substantiated.

Table fields and units

  • Source profile and edition
  • Case or aggregate identifier
  • Issue or incident
  • Allegation, complaint, proceeding, reported case, investigation, finding, substantiation, remediation and closure states
  • Severity method and threshold
  • Reported value
  • Reported severe human-rights issues or incidents
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Source profile and edition.
  • Case or aggregate identifier.
  • Issue or incident.
  • Allegation, complaint, proceeding, reported case, investigation, finding, substantiation, remediation and closure states.
  • Severity method and threshold.
  • Right or impact type.
  • Upstream or downstream.
  • Worker, community or other affected population.
  • Supplier, site, geography and commodity when reported.
  • Connection type.
  • Reporting, occurrence and status dates.
  • Repeat or linked-case rule.
  • Privacy suppression.
  • Materiality and phase-in state.
  • 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 Reported severe human-rights issues and incidents in the value chain.

    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. Retain the exact source edition on every observation; later editions require a separate method profile.

  • Source profile and edition.
  • Case or aggregate identifier.
  • Issue or incident.
  • Allegation, complaint, proceeding, reported case, investigation, finding, substantiation, remediation and closure states.
  • Severity method and threshold.
  • Right or impact type.
  • Upstream or downstream.
  • Worker, community or other affected population.
  • Retain the exact measurement-source edition with every observation.
  • One unit is a source-reported issue or incident under the declared case, severity, connection, and deduplication method; reported does not mean substantiated.

Record-specific limitations

  • A reported case can remain unsubstantiated.
  • Confidentiality and privacy can suppress details.
  • Severe impact thresholds differ.
  • Value-chain connection does not necessarily mean the undertaking caused or contributed to the matter. A low count can reflect weak channels or limited visibility. The measure does not show affected-person prevalence or remediation quality.

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.