4 This standard shall be applied when the materiality analysis in accordance with ESRS 2 General Disclosures has determined that Affected Communities are affected by Material Impacts and/or that Material Risks and Opportunities exist in relation to them.

5 This standard should be read in conjunction with ESRS 1 General Requirements and ESRS 2 as well as ESRS S1 Workforce of the Entity, ESRS S2 Workforce in the Value chain and ESRS S4 Consumers and End-users.

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