General disclosures

The following overview presents the material impacts identified for this topical standard and the associated Group-level and Holding-level policies or guidelines with reference to the corresponding section in the report. The policies for all of the following impacts in ESRS S1 “Own workforce” are:

VIG sustainability programme
Code of Business Ethics
HR strategy

Information is provided in ESRS 2 MDR‑P “Policies adopted to manage material sustainability matters”. Additional corporate policies relevant to specific material impacts are also listed in the table below.

**ESRS S1 – Own workforce (plus company-specific disclosure) – Material impacts, opportunities and risks**
S1 Sub-topic	Category	Material impacts, risks, opportunities	Actions	Strategies and concepts (see MDR-P)
Working conditions	Actual positive impact	Fair treatment of VIG employees through opportunities for social dialogue, freedom of association and involvement in decisions by employee representatives	Surveys and engagement surveys; Focus groups; Onboarding actions; Engaging with employee representatives, Recognition of employee rights; Freedom of assembly	See concepts above
Equal treatment and opportunities for all	Actual positive impact	Positive impact on employees’ qualifications and career opportunities through training and development	Further education and development measures; Training programmes; Meetings to discuss objectives and development	VIG Group guideline “Fit & Proper”; Diversity strategy
Working conditions and equal treatment and opportunities for all	Actual positive impact	Appropriate and reliable remuneration for VIG employees secures a stable and dependable income for individuals	Stable and fair remuneration structure (in some cases exceeding statutory standards), taking into account qualifications and responsibilities	VIG Group guideline on remuneration
Working conditions and equal treatment and opportunities for all	Actual positive impact	Offering attractive working conditions beyond the legal standard leads to increased satisfaction of VIG employees	Health, safety and well-being initiatives; Flexible working time models; Feedback mechanisms; Promoting diversity	VIG Group guideline on remuneration; VIG Group guideline “Fit & Proper”; Diversity strategy
Company-specific disclosure	Actual positive impact	The use of advanced technological applications and Artificial Intelligence (AI) contributes to the development of new solutions, the automation of repetitive tasks and the optimization of resource Management	Implementation of clearly defined AI use cases; Establishment of quality and monitoring processes; Ensuring transparency regarding automated decisions; Establishment of a data protection control and supervisory body; Training and awareness raising	VIG Group guideline “AI Governance”; VIG Group guideline “AI Governance Implementation”; IT strategy; Data strategy

The following section describes the requirements associated with ESRS 2.

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