An individual performing work in the value chain of the undertaking, regardless of the existence or nature of any contractual relationship with the undertaking. In the ESRS, the scope of workers in the value chain include all workers in the undertakingās upstream and downstream value chain who are or can be materially impacted by the undertaking.
This includes impacts that are connected to the undertakingās own operations, and value chain, including through its products or services, as well as through its business relationships.
This includes all workers who are not in the scope of āOwn Workforceā (āOwn Workforceā includes people who are in an employment relationship with the undertaking (āemployeesā) and non-employees who are either individual contractors supplying labour to the undertaking (āself-employed peopleā) or people provided by undertakings primarily engaged in employment activities. (NACE Code N78)