1. Mandatory Assurance of Sustainability Information
covers topics such as:
- Diversity and inclusion metrics (e.g., gender pay gap, representation of different demographic groups)
- Employee health and safety statistics (e.g., workplace accidents, absenteeism)
- Training and skills development initiatives
- Employee engagement and well-being surveys
3. Audit Procedures
This involves:
- Risk assessment related to sustainability disclosures.
- Examination of evidence supporting the social metrics and data.
- Interviews and inquiries with management and staff.
- Comparison of reported data with external benchmarks and industry standards.