ESRS Standard
ESRS Standard
1. The objective of this Standard is to set out Disclosure Requirements (DRs) related to consumers and end-users, 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 S4 Consumers and End-users 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 account of 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.
6. This Standard sets out DRs with respect to the following sub-topics:
(a) information-related impacts on consumers and end-users (including privacy, access to information, freedom of expression);
(b) personal safety of consumers and end-users (including health and safety, protection of children, security of a person); and
(c) social inclusion of consumers and end-users (including access to products and services, responsible marketing practices, non-discrimination).
7. The misuse or unlawful use of the undertaking's products and services by consumers and end-users fall outside the scope of this Standard.
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