ACLASA Social Standard

Reusable social evidence, precise applicability, reproducible measures and accountable remedy across global employers.

Coverage matrix exposes unresolved jurisdictions and fields

Published facts trace to approved sources and transformations

Incompatible definitions receive separate calculations and reconciliation

Correcting data never erases an adverse outcome

Independent review gates remain distinct from AI preparation

Draft operational criteria; no complete global legal coverage, independent assurance or certification claimed.

Freeze verified entity facts, fiscal dates, sites, consolidation and acquisition/disposal dates. Unknown facts block entity conclusions, not independent research.

Entity, tenant, reporting group and period known?

Bind countries/areas, subnational localities, sectors, worker classes, value-chain tiers, exchange segments and issuer status. Unknown is not exempt.

Where are entities and affected stakeholders?

Read operative scope, definitions, duty, metric, dates, exceptions, records, enforcement and remedy; create separate authority/version overlays.

Which law, listing rule, contract and voluntary commitment governs this period?

Record APPLIES, supported NOT_APPLICABLE, FUTURE_APPLICATION or UNKNOWN with source and scope reasoning. Separate proposal, adoption, publication, force, application and deadline.

Is each rule applicable now to this entity/period?

Use that regime method. Independently binding employment/safety/human-rights duties continue regardless of reporting materiality.

Does materiality govern a particular disclosure?

Reuse collection fields; separately calculate incompatible population, denominator, period, unit or component definitions. Collect missing fields or estimate only where allowed.

Can common evidence satisfy the core and exact overlays?

Release approved narrow claims only. Block affected dependent claims/exports and continue independent accepted work.

Are source, data, methodology, local legal/domain, language and disclosure approvals sufficient?

Applicable employment relationship; temporary/permanent, full/part-time separated.

HRIS/payroll bridge includes eligible out-of-payroll workers and removes non-worker payroll entries.

Agency, self-employed and other in-scope engagements; employer and engagement dates retained. Not every supplier worker belongs here.

Agency/contract roster reconciled with minimized lawful site/access aggregate.

Non-employee own workforce

Upstream/downstream business relationships, tier, locality and impact; worker universe and uncertainty explicit.

Supplier universe to risk tier, worker perimeter and overlap bridge. Supplier count never worker denominator.

Location/rights/impact-defined communities including vulnerable and indigenous groups; legitimate representation.

Site/impact map to engagement and grievance evidence. Donation beneficiaries do not replace affected people.

Affected communities

Product/service, market and use exposure including vulnerable users; purchasers and end-users distinct.

Product/market exposure reconciled to safety, complaints and recall records.

Consumers and end-users

For each measure, declare the definition, numerator, denominator, formula, unit, multiplier, population, geography, reporting period, inclusions, exclusions and evidence. Keep each definition and calculation version.

Unique stable IDs; no identity encoded in IDs

Numerator and denominator matching scope/period unless expressly defined otherwise

Zero denominator yields NOT_CALCULABLE, never infinity or false zero

Nonzero unexplained reconciliation residual blocks completeness

Unapproved definition/source/formula change creates new version, never overwrites approved output

Sum compatible numerators/denominators before group rates; do not average unweighted site rates. Keep headcount, FTE, hours, worker-days and episodes distinct. Deduplicate with restricted linkage and eliminate internal transfers.

Retain local originals. Apply exact overlay FX; otherwise document source, quote direction, rate/date policy and reviewer. Distinguish stock-date and flow-average rates, current and constant currency. Reporting FX cannot create a legal monthly wage floor or authorized 14-payment conversion.

Decimal arithmetic on unrounded inputs, declared final precision and tie rule; explain rounded-cell/total residual.

Immutable original, correction reason, scope/period, quantitative bridge, approval and supersedes links. Separate error from definition/perimeter change. Recalculate comparatives when applicable. Never silently erase adverse event.

Separate overlay calculation IDs and explicit reconciliation where population, period, unit, component or denominator differs.

Binding floor only for verified eligible worker, locality and period.

Agreement coverage and binding scope independently verified.

Collective/sector floor

Exact regime definition/reference; not silently living wage.

Adequate-wage reference

Governed methodology with household, basket and locality assumptions; never inferred from minimum or market wage.

Living-wage benchmark

Actual countable pay with matching components, hours, gross/net and period.

Observed market distribution; no minimum/living-wage implication.

Approved job evaluation output; no substitute for legal floors or living wage.

ACLASA analytical job value

Apply all independently applicable binding duties. Qualified local review resolves instrument hierarchy/conflicts. Global core or voluntary benchmark never waives law. Do not mechanically take maximum thresholds with unlike definitions.

As-of 2026-10-25: future-effective and proposed instruments remain forward-plan overlays. Publication/force/application/reporting deadlines are independent. This packet supplies no legal timetable.

Immutable snapshots, supersedes links, hashes, author/reviewer and reason; governed privacy/legal disposition retains audit receipt.

Block completeness and dependent rates.

Population bridge and payroll/HRIS/agency universe reconciliation; every residual explained.

Quarantine affected facts and recalculate.

Reperform source sample; boundary dates, duplicate joins, components and late adjustment tests.

Reject incompatible aggregation.

Output metric version, unit, denominator, period and boundary match.

Block unsupported assertion.

Disclosure -> calculation -> evidence -> immutable source/version resolves; material item reviewer independent of preparer.

Privacy/tenant access

Fail closed and follow containment process.

Verified identity, tenant, product entitlement per request; least privilege, minimized aggregates, suppression and logged exports.

Retain last verified date and block stale dependent claim.

Instrument/version, scope, date and next-review trigger valid; preserve historical outputs.

Escalate; reject resolved-harm claim.

Case bridge, overdue actions and severe harm visible; closure proof and safe rights-holder feedback.

Block public release.

Explicit public allowlist and prohibited-metadata/personal-data/local-path/unsupported-badge artifact scan.

Only if output permits: method, inputs, assumptions, uncertainty interval, coverage, sensitivity, reviewer and replacement due date; distinguish observed and estimated components.

Missing never zero; publish observed eligible-universe coverage and scope gap.

Privacy owner sets risk-based lawful threshold; primary/complementary suppression, differencing and repeated-query checks; no universal threshold asserted. Exact protected computation retained, reconstructible public totals removed.

Source verification, value quality, entity applicability and signoff never automatically upgrade one another.

Document applicable regime method, stakeholder evidence, impact severity/scale/scope/irremediability and likelihood where relevant, and separate financial risk/opportunity. Do not import one regime test into another.

Independent employment, safety, rights and reporting duties retain their own scope even if a sustainability topic is non-material.

Severe actual/imminent harm escalates promptly under approved procedure; do not wait for reporting cycle.

Store decision, rationale, challenge, evidence, approver and review date beside mandatory-duty flags.

Observed catalog pointers are discovery candidates only; read exact current text before asserting disclosure mapping

One shared source fact can feed multiple calculations but definitions remain distinct

No topic crosswalk establishes national law or entity applicability

GRI general/topic standards

HKEX issuer ESG requirements

ILO instruments/guidance

UN Guiding Principles

OECD responsible business conduct

Commercial benchmarks with authorized methodology access

Each activity has an explicit responsible, accountable, consulted and informed role.

Accessible language-appropriate worker/community/consumer channels, safe confidential alternatives and route independent of implicated management; anti-retaliation safeguards.

Low case counts do not establish absence of harm

Data correction cannot close harm case

Donations cannot offset rights violations

Do not obstruct regulator, court, union or independent remedy

Safely receive/acknowledge; confidentiality and scope

Immediate safeguarding/imminent-harm triage under local approved procedure

Impartial owner, conflict check, timeline and protected evidence

Fair investigation; allegation/finding/legal outcome distinct

Proportionate remedy with affected people; dissent and external remedy access

Verify delivery and safety; retaliation/recurrence monitoring

Evidence-based closure with appeal/reopening

Authorized reviewer can reproduce aggregates in controlled environment without exporting unnecessary identities. Preserve original version and corrections.

Locked disclosure-to-calculation-to-source index; versions/hashes, reconciliations, population/sample rationale, exceptions, signoffs, subsequent events and access log.

Prepared for review under stated criteria; no audited/assured claim without valid scoped opinion.

Preparation, internal review and external independent assurance separate. Only engaged practitioner determines criteria, scope, level, sufficiency and opinion.

Annual full review plus law/source change, severe incident, new market, acquisition, calculation defect or material stakeholder challenge.

Concern, affected claims, interim warning, owner, decision, correction notice and withdrawal if unsupported.

Immutable snapshots, supersedes links, hashes, author/reviewer and reason; governed privacy/legal disposition retains audit receipt.

Major changes definitions/boundaries; minor backward-compatible additions; patch wording corrections without calculation change. Effective dates and migration explicit.

Verified sourced country facts

Protected employer review next step

Authorized management

Applicability/materiality ledger

Adverse impacts and overdue remedy

Comparative/restatement bridge

Authorized topic/data owners

Collection templates

Country extra fields/gaps

Action register and draft recovery

Authorized signatory

Regime-specific drafts

Source/version/date index

Separated legal, methodology, data and native signoffs

Authorized practitioner

Locked evidence index

Executed controls/exceptions

Challenge/change register

Use only scope-bound permitted declarations. Never use the prohibited claims listed below.

Separately approved scheme owner, public normative criteria/version, impartiality, competent assessors, sampling, appeals, sanctions/withdrawal, surveillance and authorized claims required. No certification authorized here.

Entity, period, stakeholder boundary and unknowns frozen.

Named owners, approved definitions, lawful access and inventory.

Controlled collection

Reconciliations pass; lineage and exceptions visible.

Reproducible reporting

Prioritized impacts, funded actions, safe feedback and closure proof.

Challenge/reperformance pack complete; separate engagement may be commissioned.

Independent review readiness

Descriptive readiness gates, not score/rating/certification. Severe harm cannot be offset by readiness.

Wholly fictional fixture; no real employer or legal conclusion

4 wage records missing: neither zero pay nor meeting benchmark

Agency hours missing: cannot call absence rate all-worker

One severe supplier finding open: assessment does not imply remedy

Local legal applicability/amounts NOT_VERIFIED

Data owner completes four wage records; procurement verifies remedy; disclosure owner may approve only bounded synthetic outputs with gaps.

Core monthly-closing average, not universal legal denominator: 107.17 employees.

Opening cohort retained at year end; acquisition workers excluded: 92.00%.

Eligible employee absence hours / scheduled hours; agency excluded: 0.50%.

Assessed / identified high-risk suppliers; not worker coverage: 75.00%.

Comparable observed wage records / eligible employees: 96.49%.

Comparable observations meeting fictional analytical benchmark v1; no statutory/living-wage compliance: 95.45%.

• Own workforce population
• Employment security and conditions
• Non-employee workers
• Working time and rest
• Adequate and living wages
• Social protection and benefits
• Equal pay and pay equity
• Diversity, equity and representation
• Discrimination, harassment and violence
• Accessibility and equitable access
• Occupational health and safety
• Training and skills development
• Collective bargaining and social dialogue
• Grievance channels and remediation
• Forced labour and trafficking
• Child labour and young workers
• Other labour rights
• Workers in the value chain
• Human rights and labour due diligence
• Affected communities
• Community investment and outcomes
• Consumers and end-users
• Customer information and responsible marketing
• Privacy and digital rights
• Anti-corruption social overlay
• Work-life balance
• Psychosocial wellbeing
• Worker engagement
• Security practices
• Indigenous peoples and FPIC
• Migrant fair recruitment
• Worker accommodation
• Just transition for workers
• Algorithmic work management
• Absence and attendance
• Retention and workforce experience
• Supplier social assessment
• Human-rights assessment and training