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5 This standard shall be applied when the materiality analysis in accordance with ESRS 2 General Disclosures has determined that Consumers and/or End-users are affected by Material Impacts and/or that Material risks and Opportunities exist in relation to them.

6. this standard should be read in conjunction with ESRS 1 General Requirements and ESRS 2 as well as ESRS S1 Workforce of the Organization, ESRS S2 Workforce in the Value chain and ESRS S3 Affected Communities.