10. The objective of this DR is to enable an understanding of the undertaking's general approach to engagement with affected communities, including the availability of channels to raise concerns or needs such as grievance mechanisms, and its approach to remedy.

11. The undertaking shall disclose whether and how it engages directly with affected communities, their legitimate representatives, or with credible proxies and how the perspectives of affected communities inform its decisions or activities aimed at managing the actual and potential impacts on affected communities during the reporting year. This shall include how the undertaking gains insight into the perspectives of affected communities who may be particularly vulnerable to impacts and/or who are marginalised (for example, women, girls, migrants, persons with disabilities), if the undertaking takes action to understand those perspectives.

12. Where affected communities are indigenous peoples, the undertaking shall disclose how it takes into account and ensures respect of their particular rights in its stakeholder engagement approach, including their right to free, prior and informed consent (FPIC) with regard to: their cultural, intellectual, religious and spiritual property; activities affecting their lands and territories; and legislative or administrative measures that affect them. Where engagement occurs with indigenous peoples the undertaking shall also disclose whether and how indigenous peoples have been consulted on the mode and parameters of engagement (for example, in designing the agenda, nature, and timeliness of engagement).

13. The undertaking shall describe the channels available to affected communities to bring their concerns or needs directly to its attention and have them addressed. In particular, it shall state whether it has a grievance mechanism in place. It shall also explain how it assesses the effectiveness of these channels.

14. The undertaking shall describe its general approach to and processes to provide or cooperate in remediation where it has caused or contributed to a material negative impact on affected communities.

AR 2 for para. 11 (Engagement)
Engagement with affected communities can take different forms, such as information sessions, consultation or participation, and take place at different intervals.

AR 3 for para. 12 (Engagement with indigenous peoples)
Examples of the engagement disclosure in paragraph 12 include the process to obtain consent from indigenous peoples and to ensure good faith negotiations where the undertaking affects lands, territories or resources through relocation or occupation.

AR 4 for para. 13 (Grievance mechanism)
The 'effectiveness criteria for non-judicial grievance mechanisms', as laid out in the UN Guiding Principles on Business and Human Rights, in particular Principle 31, can be used for assessing the effectiveness of the channels.
If the undertaking has policies for protecting individuals that use these channels against retaliation, and they are disclosed under ESRS G1-1, the undertaking may refer to that disclosure.