ESRS S2 — Workers in the Value Chain
LearnWorlds Course Architecture & Blueprint
Course Title: ESRS S2 – Workers in the Value Chain
Course Code: ESRS-S2
Client Type: EcoWorld branded (SME) — [ECOWORLD] throughout
Delivery: Fully online via LearnWorlds
Target Date: May 1, 2026
Lead Facilitator: Bjarne NJ Pedersen, CEO
Total Modules: 10 (Welcome + 5 DRs + 4 practical/integration modules)
Quiz Bank: 100 questions (10 modules × 10 questions)
Final Exam: 40 questions drawn randomly, 75% pass
Module Pass Threshold: 80% (8 of 10)
Estimated Total Duration: ~1 full day (8–10 hours of learning)
Course Description
ESRS S2 extends the workforce responsibility lens beyond the company's own operations into its value chain — upstream suppliers, downstream customers, and every intermediary in between. Where S1 covers workers under the company's direct control, S2 covers workers whose conditions the company influences through its business relationships.
This is where human rights due diligence becomes operational. Forced labour in Tier 3 suppliers. Unsafe conditions at subcontracted construction sites. Exploitative practices in agricultural supply chains. S2 requires companies to identify, assess, and disclose their relationship to these impacts — even when they don't directly employ the affected workers.
This masterclass covers all 5 Disclosure Requirements plus practical modules on due diligence mapping, high-risk sector analysis, the S1/S2 boundary, and integration with the Corporate Sustainability Due Diligence Directive (CS3D).
Module Map
| Module | DR | Title | Duration |
|---|
| 0 | — | Welcome & Orientation | 20 min |
| 1 | S2-1 | Policies on Value Chain Workers | 45 min |
| 2 | S2-2 | Engagement with Value Chain Workers | 45 min |
| 3 | S2-3 | Remediation of Negative Impacts | 40 min |
| 4 | S2-4 | Material Impacts, Risks & Opportunities | 50 min |
| 5 | S2-5 | Targets | 40 min |
| 6 | — | Due Diligence in Practice: Mapping & Prioritising | 50 min |
| 7 | — | Sector Deep-Dives: High-Risk Value Chains | 50 min |
| 8 | — | S2 ↔ S1 Boundary & Cross-Standard Integration | 45 min |
| 9 | — | Financial Effects, CS3D & Next Steps | 45 min |
| # | File | Unlocks At |
|---|
| 00 | LearnWorlds Architecture (this file) | Admin only |
| 01 | Quiz Bank — Human-Readable (.mdx) | Admin only |
| 02 | Facilitator Guide (.docx) | Section 0 |
| 03 | Participant Workbook (.docx) | Section 0 |
| 04 | Case Studies A/B/C (.docx) | Section 3 |
| 05 | Value Chain Worker Policy Template (.docx) | Section 1 |
| 06 | S2 Disclosure Template (.docx) | Section 4 |
| 07 | Certificate Template (.docx) | Section 10 (assessment) |
| 08 | Value Chain Worker Assessment Questionnaire (.xlsx) | Section 4 |
| 09 | Value Chain Worker Risk & Due Diligence Tracker (.xlsx) | Section 6 |
| 10 | Value Chain KPI Dashboard (.xlsx) | Section 5 |
| 11 | LearnWorlds Quiz Bank Import (.xlsx) | Admin only |
Case Studies
| Case | Company | Type | Core Topic |
|---|
| A | VerdeTex (Italian fashion brand, ~500 employees) | Due Diligence | Forced labour indicators at Tier 2 garment factory in SE Asia; policy and engagement response |
| B | EuroHarvest (European food company, ~3,000 employees) | Risk Decision | Seasonal agricultural worker conditions across Southern European suppliers; balancing cost and human rights |
| C | PrecisionParts (German automotive supplier, ~6,000 employees) | Ethics / Governance | Sub-tier cobalt supplier using child labour; transparent response preserves customer relationships |
Dashboard KPIs (File 10) — 10 proposed metrics
| # | KPI | Maps to DR |
|---|
| 1 | Number of value chain worker-related policies in place | S2-1 |
| 2 | % of high-risk suppliers with engagement process | S2-2 |
| 3 | Grievance mechanism accessibility for value chain workers (Y/N/Partial) | S2-3 |
| 4 | Number of value chain worker complaints received | S2-3 |
| 5 | Number of material IROs identified for value chain workers | S2-4 |
| 6 | % of Tier 1 suppliers assessed for social risk | S2-4 |
| 7 | % of high-risk suppliers with corrective action plans | S2-5 |
| 8 | Number of due diligence audits conducted | S2-1/S2-4 |
| 9 | % of procurement spend covered by social due diligence | S2-4 |
| 10 | Supplier social compliance improvement rate YoY | S2-5 |
International Frameworks Underpinning S2
| Framework | Relevance to S2 |
|---|
| UN Guiding Principles on Business and Human Rights (UNGPs) | Protect, Respect, Remedy — extends to business relationships |
| ILO Declaration on Fundamental Principles and Rights at Work | Core labour standards applied to value chain context |
| OECD Guidelines for Multinational Enterprises | Due diligence expectations across the value chain |
| OECD Due Diligence Guidance for Responsible Business Conduct | Six-step due diligence process |
| Corporate Sustainability Due Diligence Directive (CS3D) | Mandatory value chain due diligence — directly operationalises S2 |
| EU Forced Labour Regulation | Ban on products made with forced labour entering/leaving EU market |
| EU Conflict Minerals Regulation | Due diligence for tin, tantalum, tungsten, gold from conflict zones |
Quarterly Refresher Schedule
| Quarter | Focus | Format |
|---|
| Q3 2026 | CS3D transposition updates and sector-specific guidance | Live webinar |
| Q4 2026 | Supplier engagement: practical tools for Tier 2+ visibility | Workshop |
| Q1 2027 | Forced Labour Regulation: implementation guidance | Case study refresh |
| Q2 2027 | Cross-standard integration: S2 ↔ S1 ↔ E1 ↔ G1 | Live Q&A |
[ECOWORLD] Sustainability Academy — ESRS S2 Course Architecture v1.0 — April 2026