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. Appendix A: Application Requirements
  3. ESRS 2 General disclosures
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ESRS 2 General disclosures

Comparing proposed amendment...
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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