What European Sustainability Reporting Standards S4 (ESRS S4) - Consumers and End-users requires
ESRS S4 requires undertakings under the CSRD to disclose how their products and services affect consumers and end-users and how material impacts, risks and opportunities are managed. It covers the consideration of consumers and end-users in strategy (SBM-2, SBM-3), policies (S4-1), engagement processes (S4-2), remediation and grievance channels (S4-3), action taken on material impacts (S4-4), and measurable targets (S4-5).
Pillar: Sustainability & ESG · Authority: European Commission · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2772
SHA-256 integrity: d1b41c233dfd33302453f988791a2b797526fdfcd0eda33cbaebdf0cd2497c7d
Primary Citations — 6 traced to source
- ESRS S4, Disclosure Requirement S4-1 - Policies related to consumers and end-users
- ESRS S4, Disclosure Requirement S4-2 - Processes for engaging with consumers and end-users about impacts
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