IG3 - ESRS S3 - AFFECTED COMMUNITIES

ID	ESRS	Paragraph	Related AR	DR	Name	Data Type	Conditional or alternative DP	May [V]	Appendix B - ESRS 2 (SFDR + PILLAR 3 + Benchmark + CL)	DPs to be disclosed in case of phased-in [Appendix C - ESRS 1] Undertaking less than 750 employees
S3-5_06	ESRS S3	AR 44. (c)		S3-5	Disclosure of references to standards or commitments on which target is based	narrative		V		2 years
S3-5_05	ESRS S3	AR 44. (b)		S3-5	Information about stability over time of target in terms of definitions and methodologies to enable comparability	narrative		V		2 years
S3-4_19	ESRS S3	AR 43.		S3-4	Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts	narrative		V		2 years
S3-5_04	ESRS S3	AR 44. (a)		S3-5	Disclosure of intended outcomes to be achieved in lives of affected communities	narrative		V		2 years
S3-4_18	ESRS S3	AR 35.		S3-4	Initiatives or processes whose primary aim is to deliver positive impacts for affected communities are designed also to support achievement of one or more of Sustainable Development Goals	semi-narrative		V		2 years
S3-4_17	ESRS S3	AR 34. (c)		S3-4	Explanation of the approximate scope of affected communities covered by the described social investment or development programmes, and, where applicable, the rationale for why selected communities were chosen	narrative		V		2 years
S3-4_16	ESRS S3	AR 34. (b)		S3-4	Information about intended or achieved positive outcomes of programmes or investments for affected communities	narrative		V		2 years
S3-4_15	ESRS S3	AR 34. (a)		S3-4	Disclosure of whether and how affected communities play role in decisions regarding design and implementation of programmes or investments	narrative		V		2 years
S3-4_13	ESRS S3	AR 27.		S3-4	Disclosure of whether and how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting affected communities	narrative		V		2 years
S3-4_14	ESRS S3	AR 28.		S3-4	Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material impacts	narrative		V		2 years
S3-3_19	ESRS S3	AR 20.		S3-3	Third-party mechanisms are accessible to all affected communities	semi-narrative		V		2 years
S3-3_18	ESRS S3	AR 19.		S3-3	Disclosure of whether and how affected communities are able to access channels at level of undertaking they are affected by	narrative		V		2 years
S3-3_21	ESRS S3	AR 21.		S3-3	affected communities are allowed to use anonymously channels to raise concerns or needs	semi-narrative		V		2 years
S3-3_20	ESRS S3	AR 21.		S3-3	Grievances are treated confidentially and with respect to rights of privacy and data protection	semi-narrative		V		2 years
S3-1_08	ESRS S3	AR 9.		S3-1	Disclosure of explanations of significant changes to policies adopted during reporting year	narrative		V		2 years
S3-1_09	ESRS S3	AR 11.		S3-1	Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant	narrative		V		2 years
S3-5_02	ESRS S3	42. (b)		S3-5	Disclosure of whether and how affected communities were engaged directly in tracking performance against targets	narrative				2 years
S3-5_03	ESRS S3	42. (c)		S3-5	Disclosure of whether and how affected communities were engaged directly in identifying lessons or improvements as result of undertaking’s performance	narrative				2 years
S3-5_01	ESRS S3	42. (a)		S3-5	Disclosure of whether and how affected communities were engaged directly in setting targets	narrative				2 years
S3.MDR-T_01-13	ESRS S3	41.	AR 45 - AR 47	S3-5	Targets set to manage material impacts, risks and opportunities related to affected communities [see ESRS 2 - MDR-T]	MDR-T				2 years
S3-4_12	ESRS S3	38.		S3-4	Disclosure of resources allocated to management of material impacts	narrative				2 years
S3-4_11	ESRS S3	36.		S3-4	Disclosure of severe human rights issues and incidents connected to affected communities	narrative			SFDR	2 years
S3-4_10	ESRS S3	35.	AR 30	S3-4	Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on affected communities	narrative				2 years
S3-4_09	ESRS S3	34. (b)		S3-4	Description of what action is planned or underway to pursue material opportunities in relation to affected communities	narrative				2 years
S3-4_05	ESRS S3	33. (a)	AR 26	S3-4	Description of processes to identifying what action is needed and appropriate in response to particular actual or potential material negative impact on affected communities	narrative				2 years
S3-4_08	ESRS S3	34. (a)	AR 38 - AR 40, AR 42	S3-4	Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on affected communities and how effectiveness is tracked	narrative				2 years
S3-4_07	ESRS S3	33. (c)		S3-4	Description of approach to ensuring that processes to provide or enable remedy in event of material negative impacts on affected communities are available and effective in their implementation and outcomes	narrative				2 years
S3-4_06	ESRS S3	33. (b)		S3-4	Description of approach to taking action in relation to specific material negative impacts on affected communities	narrative				2 years
S3-4_03	ESRS S3	32. (c)	AR 37	S3-4	Description of additional initiatives or processes with primary purpose of delivering positive impacts for affected communities	narrative				2 years
S3-4_02	ESRS S3	32. (b)		S3-4	Description of whether and how the undertaking has taken action to provide or enable remedy in relation to an actual material impact	narrative				2 years
S3-4_04	ESRS S3	32. (d)	AR 31 - AR 33	S3-4	Description of how effectiveness of actions or initiatives in delivering outcomes for affected communities is tracked and assessed	narrative				2 years
S3-4_01	ESRS S3	32. (a)	AR 28 - AR 29, AR 36	S3-4	Description of action taken, planned or underway to prevent, mitigate or remediate material negative impacts on affected communities	narrative				2 years
S3.MDR-A_01-12	ESRS S3	31.		S3-4	Action plans and resources to manage its material impacts, risks, and opportunities related to affected communities [see ESRS 2 - MDR-A]	MDR-A				2 years
S3-3_17	ESRS S3	29.		S3-3	Disclosure of timeframe for channel or processes for raising concerns to be in place	narrative	Conditional	V		2 years
S3-3_16	ESRS S3	29.		S3-3	Statement in case the undertaking has not adopted a general process to engage with affected communities	narrative	Conditional			2 years
S3-3_14	ESRS S3	28.	AR 23	S3-3	Disclosure of whether and how it is assessed that affected communities are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed	narrative				2 years
S3-3_15	ESRS S3	28.		S3-3	Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place	semi-narrative				2 years
S3-3_13	ESRS S3	27. (d)	AR 24	S3-3	Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured	narrative				2 years
S3-3_12	ESRS S3	27. (c)		S3-3	Disclosure of processes through which undertaking supports or requires availability of channels	narrative				2 years
S3-3_11	ESRS S3	27. (b)	AR 18	S3-3	Disclosure of specific channels in place for affected communities to raise concerns or needs directly with undertaking and have them addressed	narrative				2 years
S3-3_10	ESRS S3	27. (a)	AR 17, AR 22	S3-3	Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has identified that it connected with a material negative impact on affected communities	narrative				2 years
S3-2_09	ESRS S3	24.		S3-2	Disclosure of timeframe for adoption of general process to engage with affected communities in case the undertaking has not adopted a general process for engagement	narrative	Conditional	V		2 years
S3-2_08	ESRS S3	24.		S3-2	Statement in case the undertaking has not adopted a general process to engage with affected communities	narrative	Conditional			2 years
S3-2_07	ESRS S3	23.	AR 13	S3-2	Disclosure of whether and how the undertaking takes into account and ensures respect of particular rights of indigenous peoples in its stakeholder engagement approach	narrative	Conditional			2 years
S3-2_06	ESRS S3	22.		S3-2	Disclosure of steps taken to gain insight into perspectives of affected communities hat may be particularly vulnerable to impacts and (or) marginalised	narrative	Conditional			2 years
S3-2_05	ESRS S3	21. (d)		S3-2	Disclosure of how the undertaking assesses the effectiveness of its engagement with affected communities	narrative	Conditional			2 years
S3-2_04	ESRS S3	21. (c)	AR 14 - AR 15	S3-2	Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertakings approach	narrative	Conditional			2 years
S3-2_03	ESRS S3	21. (b)	AR 15	S3-2	Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement	narrative	Conditional			2 years
S3-2_02	ESRS S3	21. (a)		S3-2	Engagement occurs with affected communities or their legitimate representatives directly, or with credible proxies	semi-narrative	Conditional			2 years
S3-1_06	ESRS S3	17.	AR 10	S3-1	Disclosure of whether and how policies are aligned with relevant internationally recognised instruments	narrative			SFDR	2 years
S3-1_07	ESRS S3	17.		S3-1	Disclosure of extent and indication of nature of cases of non-respect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve affected communities	narrative			SFDR + Benchmark	2 years
S3-2_01	ESRS S3	21.	AR 16	S3-2	Disclosure of whether and how perspectives of affected communities inform decisions or activities aimed at managing actual and potential impacts	narrative				2 years
S3-1_02	ESRS S3	16.		S3-1	Description of relevant human rights policy commitments relevant to affected communities	narrative			SFDR	2 years
S3-1_05	ESRS S3	16. (c)		S3-1	Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts	narrative			SFDR	2 years
S3-1_04	ESRS S3	16. (b)		S3-1	Disclosure of general approach in relation to engagement with affected communities	narrative			SFDR	2 years
S3-1_03	ESRS S3	16. (a)		S3-1	Disclosure of general approach in relation to respect for human rights of communities, and indigenous peoples specifically	narrative			SFDR	2 years
S3-1_01	ESRS S3	15.		S3-1	Disclosure of any any particular policy provisions for preventing and addressing impacts on indigenous peoples	narrative				2 years
S3.MDR-P_01-06	ESRS S3	14.		S3-1	Policies to manage material impacts, risks and opportunities related to affected communities [see ESRS 2 MDR-P]	MDR-P				2 years
S3.SBM-3_05	ESRS S3	9. (c)		SBM-3	Description of activities that result in positive impacts and types of affected communities that are positively affected or could be positively affected	narrative	Conditional			2 years
S3.SBM-3_08	ESRS S3	11.	AR 8	SBM-3	Disclosure of which of material risks and opportunities arising from impacts and dependencies on affected communities are impacts on specific groups	narrative				2 years
S3.SBM-3_07	ESRS S3	10.		SBM-3	Disclosure of whether and how the undertaking has developed an understanding of how affected communities with particular characteristics or those living in particular contexts, or those undertaking particular activities may be at greater risk of harm	narrative				2 years
S3.SBM-3_06	ESRS S3	9. (d)		SBM-3	Description of material risks and opportunities arising from impacts and dependencies on affected communities	narrative				2 years
S3.SBM-3_03	ESRS S3	9. (a) ii.	AR 7	SBM-3	Type of communities subject to material impacts by own operations or through value chain	semi-narrative				2 years
S3.SBM-3_04	ESRS S3	9. (b)		SBM-3	Material negative impacts occurrence (affected communities)	semi-narrative	Conditional			2 years
S3.SBM-3_03	ESRS S3	9. (a) iv.	AR 7	SBM-3	Type of communities subject to material impacts by own operations or through value chain	semi-narrative				2 years
S3.SBM-3_03	ESRS S3	9. (a) iii.	AR 7	SBM-3	Type of communities subject to material impacts by own operations or through value chain	semi-narrative				2 years
S3.SBM-3_03	ESRS S3	9. (a) i.	AR 7	SBM-3	Type of communities subject to material impacts by own operations or through value chain	semi-narrative				2 years
S3.SBM-3_02	ESRS S3	9. (a)	AR 7	SBM-3	Description of types of affected communities subject to material impacts	narrative				2 years
S3.SBM-3_01	ESRS S3	9.	AR 5 - AR 6	SBM-3	All affected communities who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2	semi-narrative				2 years