Annex IIa

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Figure 15: Description of aspects of the state of people relevant to human rights, well-being and human and social capital

Annex IIb

This Annex presents examples of impact drivers, aligned with the high-level categories presented in Figure 11 of Section 3.2. Impact drivers are the inputs, activities and business relationships and product and non-product outputs that result in impacts on people and contribute to inequalities.

The impact drivers are categorised across three domains: drivers of impacts in own operations, drivers of impacts in the value chain, and drivers of impacts in society. This list does not include the policies or management processes that entities may use to identify, prevent, mitigate or remediate impacts.

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