IG3 - ESRS S4 - CONSUMERS AND END-USERS

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
S4-5_06	ESRS S4	AR 42. (c)		S4-5	Disclosure of references to standards or commitments on which target is based	narrative		V		2 years
S4-5_05	ESRS S4	AR 42. (b)		S4-5	Information about stability over time of target in terms of definitions and methodologies to enable comparability	narrative		V		2 years
S4-5_04	ESRS S4	AR 42. (a)		S4-5	Disclosure of intended outcomes to be achieved in lives of consumers and end-users	narrative		V		2 years
S4-3_13	ESRS S4	AR 23.		S4-3	Number of complaints received from consumers and/or end users during the reporting period	Integer		V		2 years
S4-3_12	ESRS S4	AR 22.		S4-3	consumers and end-users are allowed to use anonymously channels to raise concerns or needs	semi-narrative		V		2 years
S4-3_11	ESRS S4	AR 22.		S4-3	Grievances are treated confidentially and with respect to rights of privacy and data protection	semi-narrative		V		2 years
S4-3_10	ESRS S4	AR 21.		S4-3	Third-party mechanisms are accessible to all consumers and/or end-users	narrative		V		2 years
S4-3_09	ESRS S4	AR 20.		S4-3	Disclosure of whether and how consumers and/or end-users are able to access channels at level of undertaking they are affected by	narrative		V		2 years
S4-2_09	ESRS S4	AR 15.		S4-2	Type of role or function handling with engagement	semi-narrative		V		2 years
S4-4_18	ESRS S4	AR 41.		S4-4	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
S4-4_17	ESRS S4	AR 34.		S4-4	Initiatives or processes whose primary aim is to deliver positive impacts for consumers and/or end-users are designed also to support achievement of one or more of Sustainable Development Goals	semi-narrative		V		2 years
S4-4_16	ESRS S4	AR 33. (b)		S4-4	Information about intended or achieved positive outcomes of programmes or processes for consumers and end-users	narrative		V		2 years
S4-4_15	ESRS S4	AR 33. (a)		S4-4	Disclosure of how consumers and end-users play role in decisions regarding design and implementation of programmes or processes	narrative		V		2 years
S4-4_14	ESRS S4	AR 28.		S4-4	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
S4-4_13	ESRS S4	AR 27.	AR 29	S4-4	Disclosure of whether and how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting consumers and end-users	narrative		V		2 years
S4-1_09	ESRS S4	AR 13.		S4-1	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
S4-1_08	ESRS S4	AR 9.		S4-1	Disclosure of explanations of significant changes to policies adopted during reporting year	narrative		V		2 years
S4-3_05	ESRS S4	26.	AR 23	S4-3	Disclosure of whether and how it is assessed that consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed	narrative				2 years
S4-3_06	ESRS S4	26.		S4-3	Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place	semi-narrative				2 years
S4-3_08	ESRS S4	27.		S4-3	Disclosure of timeframe for channel or processes for raising concerns to be in place	narrative	Conditional	V		2 years
S4-3_07	ESRS S4	27.		S4-3	Statement in case the undertaking has not adopted a general process to engage with consumers and/or end-users	narrative				2 years
S4-3_01	ESRS S4	25. (a)	AR 18	S4-3	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 consumers and end-users	narrative				2 years
S4-3_04	ESRS S4	25. (d)	AR 24	S4-3	Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured	narrative				2 years
S4-3_03	ESRS S4	25. (c)		S4-3	Disclosure of processes through which undertaking supports or requires availability of channels	narrative				2 years
S4-3_02	ESRS S4	25. (b)	AR 19	S4-3	Disclosure of specific channels in place for consumers and end-users to raise concerns or needs directly with undertaking and have them addressed	narrative				2 years
S4-2_07	ESRS S4	22.		S4-2	Statement in case the undertaking has not adopted a general process to engage with consumers and/or end-users	narrative	Conditional			2 years
S4-2_08	ESRS S4	22.		S4-2	Disclosure of timeframe for adoption of general process to engage with consumers and end-users in case the undertaking has not adopted a general process for engageme	narrative	Conditional	V		2 years
S4-2_03	ESRS S4	20. (b)	AR 16	S4-2	Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement	narrative	Conditional			2 years
S4-2_06	ESRS S4	21.		S4-2	Disclosure of steps taken to gain insight into perspectives of consumers and end-users / consumers and end-users that may be particularly vulnerable to impacts and (or) marginalised	narrative	Conditional			2 years
S4-2_05	ESRS S4	20. (d)		S4-2	Disclosure of how effectiveness of engagement with consumers and end-users is assessed	narrative	Conditional			2 years
S4-2_04	ESRS S4	20. (c)	AR 15 - AR 16	S4-2	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
S4-2_02	ESRS S4	20. (a)	AR 14	S4-2	Engagement occurs with consumers and end-users or their legitimate representatives directly, or with credible proxies	semi-narrative	Conditional			2 years
S4-2_01	ESRS S4	20.	AR 17	S4-2	Disclosure of whether and how perspectives of consumers and end-users inform decisions or activities aimed at managing actual and potential impacts	narrative				2 years
S4-5_03	ESRS S4	41. (c)		S4-5	Disclosure of whether and how consumers and end-users were engaged directly in identifying lessons or improvements as result of undertaking’s performance	narrative				2 years
S4-5_02	ESRS S4	41. (b)		S4-5	Disclosure of whether and how consumers and end-users were engaged directly in tracking performance against targets	narrative				2 years
S4-5_01	ESRS S4	41. (a)		S4-5	Disclosure of whether and how consumers and end-users were engaged directly in setting targets	narrative				2 years
S4.MDR-T_01-13	ESRS S4	41.	AR 43 - AR 45	S4-5	Targets set to manage material impacts, risks and opportunities related to consumers and end-users [see ESRS 2 - MDR-T]	MDR-T				2 years
S4-4_11	ESRS S4	35.		S4-4	Disclosure of severe human rights issues and incidents connected to consumers and/or end-users	narrative			SFDR	2 years
S4-4_12	ESRS S4	37.		S4-4	Disclosure of resources allocated to management of material impacts	narrative				2 years
S4-4_10	ESRS S4	34.	AR 29	S4-4	Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on consumers and end-users	narrative				2 years
S4-4_09	ESRS S4	33. (b)		S4-4	Description of what action is planned or underway to pursue material opportunities in relation to consumers and end-users	narrative				2 years
S4-4_08	ESRS S4	33. (a)	AR 37 - AR 38, AR 40	S4-4	Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on consumers and end-users and how effectiveness is tracked	narrative				2 years
S4-4_07	ESRS S4	32. (c)		S4-4	Description of approach to ensuring that processes to provide or enable remedy in event of material negative impacts on consumers and end-users are available and effective in their implementation and outcomes	narrative				2 years
S4-4_06	ESRS S4	32. (b)		S4-4	Description of approach to taking action in relation to specific material impacts on consumers and end-users	narrative				2 years
S4-4_05	ESRS S4	32. (a)	AR 26	S4-4	Description of approach to identifying what action is needed and appropriate in response to particular actual or potential material negative impact on consumers and end-users	narrative				2 years
S4-4_01	ESRS S4	31. (a)	AR 35	S4-4	Description of action planned or underway to prevent, mitigate or remediate material negative impacts on consumers and end-users	narrative				2 years
S4-4_04	ESRS S4	31. (d)	AR 30 - AR 32	S4-4	Description of how effectiveness of actions or initiatives in delivering outcomes for consumers and end-users is tracked and assessed	narrative				2 years
S4-4_03	ESRS S4	31. (c)	AR 36	S4-4	Description of additional initiatives or processes with primary purpose of delivering positive impacts for consumers and end-users	narrative				2 years
S4-4_02	ESRS S4	31. (b)		S4-4	Description of whether and how action has been taken to provide or enable remedy in relation to an actual material impact	narrative				2 years
S4.MDR-A_01-12	ESRS S4	30.		S4-4	Action plans and resources to manage its material impacts, risks, and opportunities related to consumers and end-users [see ESRS 2 - MDR-A]	MDR-A				2 years
S4-1_06	ESRS S4	17.	AR 11	S4-1	Description of whether and how policies are aligned with relevant internationally recognised instruments	narrative			SFDR	2 years
S4-1_07	ESRS S4	17.		S4-1	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 consumers and/or end-users	narrative			SFDR + Benchmark	2 years
S4-1_05	ESRS S4	16. (c)		S4-1	Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts	narrative			SFDR	2 years
S4-1_04	ESRS S4	16. (b)		S4-1	Disclosure of general approach in relation to engagement with consumers and/or end-users	narrative			SFDR	2 years
S4-1_03	ESRS S4	16. (a)		S4-1	Disclosure of general approach in relation to respect for human rights of consumers and end-users	narrative			SFDR	2 years
S4-1_02	ESRS S4	16.		S4-1	Description of relevant human rights policy commitments relevant to consumers and/or end-users	narrative			SFDR	2 years
S4.MDR-P_01-06	ESRS S4	15.		S4-1	Policies to manage material impacts, risks and opportunities related to consumers and end-users [see ESRS 2 MDR-P]	MDR-P				2 years
S4-1_01	ESRS S4	15.		S4-1	Policies to manage material impacts, risks and opportunities related to affected consumers and end-users, including specific groups or all consumers / end-users	narrative				2 years
S4.SBM-3_05	ESRS S4	10. (c)		SBM-3	Description of activities that result in positive impacts and types of consumers and end-users that are positively affected or could be positively affected	narrative	Conditional			2 years
S4.SBM-3_08	ESRS S4	12.	AR 8	SBM-3	Disclosure of which of material risks and opportunities arising from impacts and dependencies on consumers and end-users are impacts on specific groups	narrative				2 years
S4.SBM-3_07	ESRS S4	11.	AR 7	SBM-3	Disclosure of whether and how understanding of how consumers and end-users with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed	narrative				2 years
S4.SBM-3_06	ESRS S4	10. (d)		SBM-3	Description of material risks and opportunities arising from impacts and dependencies on consumers and end-users	narrative				2 years
S4.SBM-3_03	ESRS S4	10. (a) ii.		SBM-3	Type of consumers and end-users subject to material impacts by own operations or through value chain	semi-narrative				2 years
S4.SBM-3_04	ESRS S4	10. (b)		SBM-3	Material negative impacts occurrence (consumers and end-users)	semi-narrative	Conditional			2 years
S4.SBM-3_03	ESRS S4	10. (a) iv.		SBM-3	Type of consumers and end-users subject to material impacts by own operations or through value chain	semi-narrative				2 years
S4.SBM-3_03	ESRS S4	10. (a) iii.		SBM-3	Type of consumers and end-users subject to material impacts by own operations or through value chain	semi-narrative				2 years
S4.SBM-3_03	ESRS S4	10. (a) i.		SBM-3	Type of consumers and end-users subject to material impacts by own operations or through value chain	semi-narrative				2 years
S4.SBM-3_02	ESRS S4	10. (a)		SBM-3	Description of types of consumers and end-users subject to material impacts	narrative				2 years
S4.SBM-3_01	ESRS S4	10.	AR 5 - AR 6	SBM-3	All consumers and end-users who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2	semi-narrative				2 years