(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;

(b) this Standard interacts with ESRS E1 Climate Change to the extent that the transition to a low-carbon and climate-resilient economy can give rise to material impacts, risks or opportunities with regard to consumers and end-users; and

(c) this Standard interacts with ESRS E5 Resource Use and Circular Economy to the extent that consumers and end-users are informed about the resource use, waste management or circular economy aspects of the products or services they buy.