---
title: "Assessing Minimum Safeguards"
description: "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: \nOECD Guidelines for Multinational Enterprises\nUN Guiding Principles on Business and Human Rights\nILO Fundamental Conventions\nThe International Bill of Human Rights."
source_url: https://support.lucanet.com/en/documentation/esg-reporting/collect-data-esgrep/collect-eut-data/minimum-safeguards
language: en
last_updated: 2026-05-01
---
# 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](https://support.lucanet.com/assets/docs-images/esg-reporting/collect-data-esgrep/collect-eut-data/minimum-safeguards/_images/en/minimum_safeguards_quest.png)
    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:

| Option | Description |
|---------|---------|
| All questions have been answered with **Yes** | The minimum safeguards criteria **have been met** for this reporting entity. |
| At least one question has been answered with **No** | The minimum safeguards criteria **have not been met** for this reporting entity. |
| Questions have been answered **partially** or not yet | The assessment of the minimum safeguards for this reporting entity **is in progress**. |

> **Note:** 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
>
> the status message on minimum safeguards assessment in business activity overview icon
> Status message on minimum safeguards assessment in business activity overview