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S3.SBM-2 - Stakeholders' interests and positions

Updated over 5 months ago

ESRS Standard

ESRS 2 - General Disclosures

6 The disclosures required in this section should be read in conjunction with the disclosures required by ESRS 2 on Strategy (SBM) and should be provided together with the disclosures required by ESRS 2, except for SBM-3 Impact materialities, Risks and Opportunities and their interaction with strategy and Business model, where the entity has the option to combine the disclosures with the topic-related disclosures.

7 In accordance with ESRS 2 SBM-2, paragraph 43, the company discloses how the views, interests and rights of Affected Communities, including respect for their human rights (and, where appropriate, their rights as Indigenous pe oples ) , are integrated into its strategy and business model. Affected Communities are an important group of affected stakeholders .


Application Requirements (AR)

AR 3 In accordance with disclosure requirement ESRS 2 SBM-2, the company provides an understanding of the extent to which it considers whether and how it considers the role that its strategy and business model may play in creating, exacerbating or mitigating significant material impacts on affected communities , and whether and how the business model and strategy are adapted to address such material impacts.

AR 4 Although Affected Communities may not be engaged with the company at the strategy or business model level, their views may inform the assessment of the company's strategy and business model. The company may provide the views of Affected Communities and their representatives.


Examples from past practice

Examples serve only as an indication of how a disclosure requirement has been reported by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.

S3.SBM-2 - Engaging with local communities

Promoting dialog and engagement with local communities

We promote dialog and engagement with local communities through various dialog formats and strategic plans that ensure active involvement in our business activities. Actions include long-term partnerships with charitable organizations and non-governmental organizations as well as regular information to site communities and stakeholders, for example via newsletters or open days.

By 2030, we aim to develop comprehensive local community engagement strategies for all our sites.

This article has been machine translated. In case of errors, please contact [email protected].

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