1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard S3: Affected communities (ESRS S3)
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Published date: 22 December 2023

European Sustainability Reporting Standard S3: Affected communities (ESRS S3)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Applicable
 Objective (paras. 1-3)
Applicable
 Interaction with other ESRS (paras. 4-5)
Disclosure Requirements (paras. 6-42)
ESRS 2 General disclosures (paras. 6-42)
Applicable
 6.
Strategy (paras. 7-11)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders (para. 7)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. 8-11)
Impact, risk and opportunity management (paras. 12-38)
Applicable
 Disclosure Requirement S3-1 - Policies related to affected communities (paras. 12-18)
Applicable
 Disclosure Requirement S3-2 - Processes for engaging with affected communities about impacts (paras. 19-24)
Applicable
 Disclosure Requirement S3-3 - Processes to remediate negative impacts and channels for affected communities to raise concerns (paras. 25-29)
Amended
 Disclosure Requirement S3-4 - Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions (paras. 30-38)
Metrics and targets (paras. 39-42)
Applicable
 Disclosure Requirement S3-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. 39-42)
Appendix A Application Requirements (paras. AR 1-AR 47)
Applicable
 Objective (paras. AR 1-AR 2)
ESRS 2 General Disclosures (paras. AR 3-AR 47)
Strategy (paras. AR 3-AR 8)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders (paras. AR 3-AR 4)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. AR 5-AR 8)
Impact, risk and opportunity management (paras. AR 9-AR 43)
Applicable
 Disclosure Requirement S3-1 - Policies related to affected communities (paras. AR 9-AR 12)
Amended
 Disclosure Requirement S3-2 - Processes for engaging with affected communities about impacts (paras. AR 13-AR 16)
Applicable
 Disclosure Requirement S3-3 - Processes to remediate negative impacts and channels for affected communities to raise concerns (paras. AR 17-AR 24)
Amended
 Disclosure Requirement S3-4 - Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions (paras. AR 25-AR 43)
Metrics and targets (paras. AR 44-AR 47)
Amended
 Disclosure Requirement S3-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. AR 44-AR 47)
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