This metric is intended to capture number of severe human rights incidents (e.g. forced labor, human trafficking or child labor) that occurred within the organization's own workforce or workers in its value chain during the reporting period.
​

Forced labor is all work or service which is exacted from any person under the threat of penalty and for which the person has not offered himself or herself voluntarily. The term encompasses all situations in which persons are coerced by any means to perform work and includes both traditional “slavelike” practices and contemporary forms of coercion where labour exploitation is involved, which may include human trafficking and modern slavery. (Source: https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20S1_Own%20workforce_15%20November%202022.pdf)
​

Human trafficking is defined as the recruitment, transportation, transfer, harboring or receipt of people through force, fraud or deception, with the aim of exploiting them for profit. (Source: https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20S1_Own%20workforce_15%20November%202022.pdf)
​

Child labor refers to work that deprives children of their childhood, their potential and their dignity, and that is harmful to physical and mental development. (Source: https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20S1_Own%20workforce_15%20November%202022.pdf)
​

Incidents refer to a legal action or complaint registered with the organization or competent authorities through a formal process, or an instance of non-compliance identified by the organization through established procedures. Established procedures to identify instances of non-compliance can include management system audits, formal monitoring programs, or grievance mechanisms. (Source: https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FED_ESRS_S1.pdf)