9. The undertaking shall describe its policies for managing material impacts, risks and opportunities related to consumers and end-users in accordance with ESRS 2 GDR-P. It shall state whether these policies cover specific groups (for example, particular age groups) or all consumers and end-users.

AR 1 for para. 9 (Policies related to consumers and end-users)
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.