Employees

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.

---

	Topic	Pre-fill	Evidence	Pillar
EM1	Employee Engagement	Eligible	Not required	Social
EM2	Human Capital	Eligible	Not required	Social

Dynamic materiality affects the maximum score of all indicators in the Development Asset Assessment. For more information, see here.