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6. Social<br />

The management of human resources and working<br />

conditions is a key element of a company's sustainability<br />

strategy. Companies are expected to put in place a<br />

transparent policy that confirms that these issues are<br />

identified and managed in an exemplary manner.<br />

This includes ensuring that these policies are also applied<br />

to employees of supply chain companies, often located in<br />

emerging economies. This requires companies to<br />

establish a clear strategy for dealing with these issues,<br />

including the establishment of a specific code of conduct<br />

for their suppliers. To ensure that these measures are<br />

implemented, companies should conduct regular audits<br />

of their suppliers. The objectives of the dialogue can be<br />

described as follows:<br />

• Transparent policy on workers' rights.<br />

• Publication of human resources indicators (accidents,<br />

fatalities, turnover, diversity, satisfaction, etc.)<br />

satisfaction, etc.).<br />

• Publication of a code of conduct for suppliers.<br />

• Establishment of a due diligence process, particularly<br />

about human rights issues.<br />

• Introduction of a living wage in supply chains.<br />

28

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