(a) all the social standards, i.e. ESRS S1 Own Workforce, ESRS S2 Workers in the Value Chain, ESRS S3 Affected Communities and ESRS S4 Consumers and End-users, are aligned in terms of content and structure and are related to each other. The disclosures in the social standards address material information needed for reporting on impacts on people, risks and opportunities related to each stakeholder group, including in relation to sustainability due diligence; and

(b) this Standard is related to the environmental standards (ESRS E1 to E5) because impacts on affected communities may stem from environmental impacts, risks and opportunities that the undertaking discloses under those standards. For example, the undertaking's climate or biodiversity transition plan may affect the lands, territories and natural resources of indigenous peoples.