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Assessing Minimum Safeguards
Creating a Business Activity and Performing the Eligibility Assessment
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Glossary

Assessing Minimum Safeguards

Overview

In the Minimum Safeguards workspace, you can fill out a questionnaire for your reporting entity assessing whether your reporting entity meets the minimum safeguards criteria, i.e. essential international guidelines, focusing on four core standards:

  • OECD Guidelines for Multinational Enterprises
  • UN Guiding Principles on Business and Human Rights
  • ILO Fundamental Conventions
  • The International Bill of Human Rights.

Confirming your reporting entity's alignment with these standards is an essential step to ensure the alignment with the EU Taxonomy for any business activity related to your reporting entity.

Completing the Minimum Safeguards Questionnaire

Proceed as follows to assess whether your reporting entity meets the minimum safeguards criteria:

1

Navigate to the Minimum Safeguards workspace.

2

Navigate to the desired ESG report and click your reporting entity. The questionnaire is displayed as follows:

Minimum safeguards questionnaire
3

Answer all questions and provide an explanation, if necessary.

Impact of Questionnaire

After having completed the questionnaire, the ESG Reporting solution automatically assesses whether the minimum safeguards criteria have been met. The following options are possible:

OptionDescription
All questions have been answered with YesThe minimum safeguards criteria have been met for this reporting entity.
At least one question has been answered with NoThe minimum safeguards criteria have not been met for this reporting entity.
Questions have been answered partially or not yetThe assessment of the minimum safeguards for this reporting entity is in progress.

The status of the minimum safeguards assessment is automatically updated and displayed:

  • On the Minimum Safeguards overview page
  • On the business activity overview page of your reporting entity in the Reports and Activities workspace
Status message on minimum safeguards assessment in business activity overview
Status message on minimum safeguards assessment in business activity overview

This content was generated using AI and reviewed by Lucanet subject matter experts before publication.

Last updated on May 1, 2026

Table of Contents
OverviewCompleting the Minimum Safeguards QuestionnaireImpact of Questionnaire
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