European Sustainability Reporting Standards (ESRS) Summary: ESRS S4 Consumers and end users
The objective of this standard is to understand: • How the company affects the consumers and end users of its products, services or both in terms of impacts • Actions taken and the result of such actions to prevent, mitigate or remediate impacts on consumers • The nature, type or extent of the company’s material risks and opportunities related to its impacts and dependencies on consumers and end users and the effects of such risks and opportunities on the company’s development, performance and position • Performance and position; financial effects on short-, medium- and long- term time horizons of material risks and opportunities
ESRS 1 General requirements
ESRS 2 General disclosures
Environmental
Climate change
Pollution
Water and marine resources
Biodiversity and ecosystems
Resource use and circular economy
Social
Own workforce
Information to be reported | Number of disclosure requirements (DR): 3
Workers in the value chain
Affected communities
1. Strategy
• Disclosure related to ESRS 2 SBM 2 — interest and views of stakeholders • Disclosure related to ESRS SBM-3 — material impacts, risks and opportunities and their interaction with strategy and business models • Policies related to consumers and end users • Processes for engaging with consumers and end users about impacts • Processes to remediate negative impacts and channels for consumers and end users to raise concerns • Taking action on material impacts on consumers and end users, and approaches to mitigating material risks and pursuing material opportunities related to consumers and end users, and effectiveness of those actions
Consumers and end users
Governance Business conduct
2. Impact, risk and
Subtopics
opportunity management
1. Information-related impacts for consumers and end users 2. Personal safety of consumers and end users 3. Social inclusion of consumers and end users
3. Metrics and targets
• Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities related to consumers
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