Interactions with other ESRS: ESRS S1 Own Workforce, ESRS S2 Workers in value chain, ESRS S4 Consumers and end-users, ESRS 1 General Requirements, ESRS General disclosures
Additional information
Definitions of key terminology 1. Affected communities: People or group(s) living or working in the same area that has been or may be affected by a reporting undertaking’s operations or through its value chain. Affected communities can range from those living adjacent to the undertaking’s operations (local communities) to those living at a distance. Affected communities include actually and European Sustainability Reporting Standards (ESRS) potentially affected indigenous people.
2. Economic, social and cultural rights: Economic social and cultural rights (ESCR) include the rights to adequate food, to adequate housing, to education, to health, to social security, to take part in cultural life, to water and sanitation, and to work.
3. Civil and political rights: Civil and political rights are a class of rights that protect individuals’ freedom from infringement by governments, social organizations, and private individuals. They ensure one's entitlement to participate in the civil and political life of society and the state without discrimination or repression. 4. Indigenous people: Indigenous peoples are generally identified as (1) tribal people in independent countries whose social, cultural and economic conditions distinguish them from other sections of the national community, and whose status is regulated wholly or partially by their own customs or traditions or by special laws or regulations; (2) peoples in independent countries who are regarded as indigenous on account of their descent from the populations which inhabited the country, or a geographical region to which the country belongs, at the time of conquest or colonization or the establishment of present state boundaries and who, irrespective of their legal status, retain some or all of their own social, economic, cultural and political institutions.
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