Value Chain Workers Taxonomy

1. Purpose

This section defines the Value Chain Workers Disclosure Intent (CDI) taxonomy for sustainability disclosures related to workers in an organisation's upstream and downstream value chain.

The Value Chain Workers taxonomy captures the semantic meaning of commonly requested information concerning workers who are:

  • not directly employed by the organisation,
  • but are linked to its operations, products, or services through the value chain.

The taxonomy:

  • is framework-agnostic,
  • does not prescribe disclosure obligations,
  • does not assert compliance with labour law,
  • does not evaluate fairness or adequacy,
  • is intended to be reused across frameworks via Canonical Mapping Packs (CMPs).

Value Chain Workers CDIs describe facts, conditions, processes, and governance structures, not performance or ethical judgement.

2. Taxonomy Structure

Value Chain Workers disclosure intents are grouped into the following domains:

  1. Value Chain Worker Scope
  2. Working Conditions
  3. Labour Practices and Rights
  4. Health and Safety
  5. Engagement and Grievance Mechanisms
  6. Risk Identification and Management
  7. Governance and Reporting

Each disclosure intent:

  • has a unique identifier,
  • represents a single semantic concept,
  • may be narrative or quantitative,
  • may reference canonical data elements.

3. Value Chain Workers Disclosure Intents

3.1 Value Chain Worker Scope

CDI-VCWK-01
Identification of value chain worker categories

The categories of workers in the value chain linked to the organisation's activities.

CDI-VCWK-02
Description of value chain segments covered

The upstream or downstream segments of the value chain included in disclosure scope.

CDI-VCWK-03
Estimated number of value chain workers

The estimated number of workers in the value chain where tracked or assessed.

CDI-VCWK-04
Geographic distribution of value chain workers

Geographic regions in which value chain workers are located.

3.2 Working Conditions

CDI-VCWK-05
Description of working conditions in the value chain

Narrative description of working conditions affecting value chain workers.

CDI-VCWK-06
Working hours practices in the value chain

Description of working hours arrangements or practices where assessed.

CDI-VCWK-07
Compensation structures in the value chain

Description of compensation arrangements or wage structures where assessed.

3.3 Labour Practices and Rights

CDI-VCWK-08
Freedom of association and collective bargaining in the value chain

Description of policies or practices related to freedom of association in the value chain.

CDI-VCWK-09
Child labour risks in the value chain

Identification of risks related to child labour in the value chain.

CDI-VCWK-10
Forced labour risks in the value chain

Identification of risks related to forced or compulsory labour.

CDI-VCWK-11
Non-discrimination practices in the value chain

Description of policies or practices related to non-discrimination.

3.4 Health and Safety

CDI-VCWK-12
Health and safety risks in the value chain

Identification of occupational health and safety risks affecting value chain workers.

CDI-VCWK-13
Health and safety monitoring practices

Processes used to monitor health and safety conditions in the value chain.

3.5 Engagement and Grievance Mechanisms

CDI-VCWK-14
Engagement with value chain workers

Description of engagement mechanisms involving value chain workers or their representatives.

CDI-VCWK-15
Grievance mechanisms accessible to value chain workers

Existence and description of grievance mechanisms accessible to value chain workers.

CDI-VCWK-16
Remediation processes for value chain worker issues

Processes for addressing identified labour or working condition issues in the value chain.

3.6 Risk Identification and Management

CDI-VCWK-17
Processes for identifying value chain labour risks

Methods used to identify labour-related risks in the value chain.

CDI-VCWK-18
Due diligence processes for value chain workers

Due diligence processes addressing labour and working condition risks.

CDI-VCWK-19
Supplier assessment or audit practices

Practices used to assess suppliers or partners on labour-related matters.

3.7 Governance and Reporting

CDI-VCWK-20
Policies related to value chain workers

Existence and scope of organisational policies covering value chain workers.

CDI-VCWK-21
Management responsibility for value chain labour matters

Assignment of responsibility within the organisation for managing value chain labour issues.

CDI-VCWK-22
Value chain worker reporting boundary

Organisational and operational boundaries applied to value chain worker disclosures.

CDI-VCWK-23
Methodology and assumptions for value chain worker disclosures

Methodologies, estimation approaches, or assumptions used in preparing disclosures.

4. Taxonomy Characteristics

Value Chain Workers CDIs are distinct from Workforce CDIs.

Workforce CDIs apply to directly employed individuals.

Value Chain Workers CDIs apply to non-employed workers linked through the value chain.

CDIs do not assess compliance with labour law.

CDIs do not determine adequacy of wages or fairness of practices.

Framework-specific interpretation is handled exclusively through CMPs.

5. Summary

The CDI v1 Value Chain Workers Taxonomy defines a stable semantic vocabulary for expressing sustainability-related disclosures concerning workers in the value chain.

By separating direct workforce disclosures from value chain labour disclosures, the taxonomy enables:

  • clear modelling of upstream and downstream labour exposure,
  • framework-neutral semantic consistency,
  • cross-jurisdictional interoperability,
  • long-term extensibility without semantic drift.

Version: v1.0.0
Status: Frozen
Effective version: CDI v1

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