ESRS layer · Social
S3, Affected communities
Impact on people where operations take place: land, water, health, indigenous rights and access to remedy.
- StandardS3
- Publisher textKommissionens delegerade förordning (EU) 2023/2772, Bilaga I
- Reporting dutyDirektiv (EU) 2022/2464
- Read at2026-09-21
Disclosure requirements
- S3-1Policies related to affected communities
The policies are disclosed, stating whether they cover the rights of indigenous peoples.
- S3-2Processes for engaging with affected communities
How communities are engaged and at which stage of decisions is disclosed.
- S3-3Processes to remediate negative impacts and channels to raise concerns
The channels available to communities and how remedy is provided are disclosed.
- S3-4Taking action on material impacts and approaches to managing risks
Actions on material impacts on communities are disclosed with the resources allocated.
- S3-5Targets related to managing material impacts
Targets are stated with base year and target year, and how communities were involved.
The text here summarises the requirement and does not replace the official wording. Read it at the publisher.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act