Glossary
2025 Draft Simplified ESRS

Channel to raise concerns or needs

Channels to raise concerns or needs are formal structures established by the undertaking or a third party (for example, governments, NGOs, industry associations), including its business relationships, with dedicated processes through which affected stakeholders can raise their concerns or needs. Such structures typically include steps or criteria that are followed to ensure that concerns or needs are adequately addressed. They can also include, if applicable, processes to provide or cooperate in remediation for actual impacts.

Examples of channels to raise concerns or needs include grievance mechanisms, hotlines, trade union or community representatives at workplace or local level, works councils, dialogue processes, community or consumer complaints mechanisms as well as whistleblowing mechanisms, to the extent that they enable people to raise any concerns or needs regarding actual or potential impacts that affect them or other stakeholders.