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 S4: Consumers and end-users (ESRS S4)
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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 S4: Consumers and end-users (ESRS S4)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Applicable
 Objective (paras. 1-4)
Applicable
 Interaction with other ESRS (paras. 5-6)
Disclosure Requirements (paras. 7-41)
ESRS 2 General Disclosures (paras. 7-41)
Applicable
 7.
Strategy (paras. 8-12)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders (para. 8)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. 9-12)
Impact, risk and opportunity management (paras. 13-37)
Applicable
 Disclosure Requirement S4-1 - Policies related to consumers and end-users (paras. 13-17)
Applicable
 Disclosure Requirement S4-2 - Processes for engaging with consumers and end-users about impacts (paras. 18-22)
Applicable
 Disclosure Requirement S4-3 - Processes to remediate negative impacts and channels for consumers and end-users to raise concerns (paras. 23-27)
Amended
 Disclosure Requirement S4-4 - Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions (paras. 28-37)
Metrics and targets (paras. 38-41)
Applicable
 Disclosure Requirement S4-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. 38-41)
Appendix A: Application Requirements
Applicable
 Objective (paras. AR1-AR2)
ESRS 2 General disclosures
Strategy (paras. AR3-AR8)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders (paras. AR3-AR4)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. AR5-AR8)
Impact, risk and opportunity management (paras. AR9-AR41)
Applicable
 Disclosure Requirement S4-1 - Policies related to consumers and end-users (paras. AR9-AR13)
Applicable
 Disclosure Requirement S4-2 - Processes for engaging with consumers and end-users about impacts (paras. AR14-AR17)
Applicable
 Disclosure Requirement S4-3 - Processes to remediate negative impacts and channels for consumers and end-users to raise concerns (paras. AR18-AR24)
Amended
 Disclosure Requirement S4-4 - Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions (paras. AR25-AR41)
Metrics and targets (paras. AR42-AR45)
Amended
 Disclosure Requirement S4-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. AR42-AR45)
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