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)
  2. Appendix A Application Requirements (paras. AR 1-AR 47)
  3. ESRS 2 General Disclosures (paras. AR 3-AR 47)
  4. Impact, risk and opportunity management (paras. AR 9-AR 43)
  5. Disclosure Requirement S3-3 - Processes to remediate negative impacts and channels for affected communities to raise concerns (paras. AR 17-AR 24)
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
  Version 3 of 3    

Disclosure Requirement S3-3 - Processes to remediate negative impacts and channels for affected communities to raise concerns (paras. AR 17-AR 24)

AR 17. In fulfilling the requirements set out by Disclosure Requirement ESRS S3-3, the undertaking may be guided by the content of the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises focused on remediation and grievance mechanisms.

AR 18. Channels for raising concerns or needs, include grievance mechanisms, hotlines, dialogue processes or other means through which affected communities or their legitimate representatives can raise concerns about impacts or explain needs that they would like the undertaking to address. This could include channels provided by the undertaking directly, in addition to any other mechanisms the undertaking may use to gain insight into the management of impacts on communities, such as compliance audits. Where the undertaking is relying solely on information about the existence of such channels provided by its business relationships to answer this requirement, it may state that.

AR 19. To provide greater

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