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

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

12. The undertaking shall describe the channels available to consumers and end-users 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.

13. 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 consumers and end-users.

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

AR 3 for para. 12 (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.