8. This Standard shall be read in conjunction with ESRS 1 General principles and ESRS 2 General requirements.
9. This Standard shall be read in conjunction with ESRS S2 Workers in the value chain, ESRS S3 Affected communities and ESRS S4 Consumers and end-users.
10. The reporting under this Standard shall be consistent, coherent and where relevant clearly linked with reporting on the undertaking's value chain workers under ESRS S2, in order to ensure effective reporting.