Employees

Determined by materiality

The intent of the Employees (EM) aspect is to assess the entity's sustainability performance in relation to its employees, specifically in terms of engagement and human capital.

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	Topic	Max Score	Pre-fill	Evidence	Pillar
EM1	Employee Engagement	Determined by materiality	Eligible	Not required	Social
EM2	Human Capital	Determined by materiality	Eligible	Not required	Social