8. The undertaking shall describe its policies for managing the material impacts, risks and opportunities related to affected communities in accordance with ESRS 2 GDR-P. It shall state whether these policies cover specific affected communities (for example, a community of indigenous peoples or a community living around a site) or all affected communities.

9. The undertaking shall disclose any particular policy provisions for preventing and addressing impacts on indigenous peoples.

AR 1 for para. 8 (Policies related to affected communities)
Examples of policy aspects to disclose are the means of communication the undertaking uses to communicate its policies to the individuals, groups of individuals or entities for whom they are relevant, either because they are expected to implement them (for example, the undertaking's employees, contractors and suppliers) or because they have a direct interest in their implementation.