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)
  2. Disclosure Requirements (paras. 7-41)
  3. ESRS 2 General Disclosures (paras. 7-41)
  4. Metrics and targets (paras. 38-41)
  5. Disclosure Requirement S4-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. 38-41)
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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 S4-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. 38-41)

38. The undertaking shall disclose the time-bound and outcome-oriented targets it may have set related to:

(a) reducing negative impacts on consumers and/or end-users; and/or

(b) advancing positive impacts on consumers and/or end-users; and/or

(c) managing material risks and opportunities related to consumers and/or end-users.

39. The objective of this Disclosure Requirement is to enable an understanding of the extent to which the undertaking is using time-bound and outcome-oriented targets to drive and measure progress in addressing material negative impacts, and/or advancing positive impacts on consumers and/or end-users, and/or in managing material risks and opportunities related to consumers and/or end-users.

40. The summarised description of the targets to manage its material impacts, risks and opportunities related to consumers and/or end-users shall contain the information requirements defined in ESRS 2 MDR-T.

41. The undertaking shall disclose the process for setting the target

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