ESRS Standard
ESRS Standard
1. The objective of this Standard is to set out Disclosure Requirements (DRs) related to affected communities, particularly with respect to the sub-topics specified in paragraph 6 of this Standard. If not all the sub-topics prescribed by this Standard are to be reported following the materiality assessment, paragraph 30 of ESRS 1 General Requirements applies.
2. The sustainability statement shall provide information in relation to ESRS S3 Affected Communities if this topic relates to material impacts, risks and opportunities. Such information shall cover all the reporting areas listed in paragraph 5 of ESRS 1 General Requirements.
3. The DRs in this Standard complement the provisions in ESRS 2 General Disclosures, which require the undertaking to disclose information about topics related to material impacts, risks and opportunities, in particular:
(a) ESRS 2 SBM 3 Interaction of material impacts, risks and opportunities with strategy and business model, and financial effects; and
(b) ESRS 2 IRO 2 Material impacts, risks and opportunities and disclosure requirements included in the sustainability statement.
4. In this Standard, each DR is introduced by a disclosure objective except for policies, actions and targets, for which the provisions in ESRS 2 GDR-P, GDR-A and GDR-T provide the necessary framing for the relevant DRs.
5. This Standard takes into account the international and European human rights instruments and conventions, including the International Bill of Human Rights; the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises; and the UN Declaration on the Rights of Indigenous Peoples.
6. This Standard sets out DRs with respect to the following sub-topics:
(a) communities' economic, social and cultural rights (including land-related impacts, security-related impacts, adequate housing and food, water and sanitation);
(b) communities' civil and political rights (including freedom of expression, freedom of assembly, impacts on human rights defenders); and
(c) rights of indigenous peoples (including free, prior and informed consent (FPIC)), self-determination, cultural rights).
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