ESRS layer · Social

S4, Consumers and end-users

Impacts on those who use the product: information, privacy, safety, accessibility and protection of children.

• StandardS4
• Publisher textKommissionens delegerade förordning (EU) 2023/2772, Bilaga I
• Reporting dutyDirektiv (EU) 2022/2464
• Read at2026-09-21

Disclosure requirements

• S4-1Policies related to consumers and end-users

  The policies are disclosed, stating whether they cover privacy, safety and accessibility.

• S4-2Processes for engaging with consumers and end-users

  How the views of users are collected and used is disclosed.

• S4-3Processes to remediate negative impacts and channels to raise concerns

  The channels available to users and how complaints are handled are disclosed.

• S4-4Taking action on material impacts and approaches to managing risks

  Actions on material impacts on users are disclosed with the resources allocated.

• S4-5Targets related to managing material impacts

  Targets are stated with base year and target year, and how they are followed up.

The text here summarises the requirement and does not replace the official wording. Read it at the publisher.