{"id":4516,"date":"2025-01-05T12:29:09","date_gmt":"2025-01-05T10:29:09","guid":{"rendered":"https:\/\/esghub.ro\/?p=4516"},"modified":"2025-01-06T21:47:21","modified_gmt":"2025-01-06T19:47:21","slug":"esrs-s4-consumers-and-end-users","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/esrs-s4-consumatorii-si-utilizatorii-finali\/","title":{"rendered":"ESRS S4 Consumers and end-users"},"content":{"rendered":"

ESRS S4 refers to standards and guidelines on the reporting of consumer and end-user information. <\/span><\/strong><\/p>\n

The standard aims to <\/span>the impact of companies on consumers and end-users, but also how dependence on consumers and end-users can influence <\/span>the reporting company's business model and strategy. ESRS S4 does not focus on customers who are not also consumers or end-users.<\/span><\/p>\n

They are covered by the downstream value chain information included in other relevant standards.<\/span><\/p>\n

ESRS S4<\/span><\/strong> address the impacts, risks and opportunities (IROs) on consumers and end-users of products or services sold by<\/span>
\nthe reporting company and the \"customer-centric\" orientation of the company. (Potential) impacts on consumers and end-users<\/span>
\nare classified into three categories: information-related impacts<\/strong> (customer data, freedom of expression, access to information), impacts related to<\/strong><\/span>
\npersonal safety<\/strong> (health and safety), social inclusion impacts<\/strong> (non-discrimination, basic access to goods and services<\/span>
\ncompany).<\/span><\/p>\n

Sustainability aspects covered by ESRS S4:<\/span><\/strong><\/h2>\n
    \n
  • the information-related impacts for consumers and\/or end-users (privacy, freedom of expression, access to information (by<\/span>
    \nquality)<\/span><\/li>\n
  • personal safety of consumers and\/or end-users (health and safety, security of a person, child protection);<\/span><\/li>\n
  • social inclusion of consumers and\/or end-users (non-discrimination, access to products and services, marketing practices<\/span>
    \nresponsible).<\/span><\/li>\n<\/ul>\n

    Date of entry into force:<\/strong> <\/span><\/h2>\n

    Firms which on their balance sheet date do not exceed an average of 750 employees during the financial year <\/span>may omit the information specified in the ESRS S4 reporting requirements in the first two years of the sustainability claim.<\/span><\/p>\n

    Consumer and end-user strategies<\/span><\/h2>\n

    ESRS S4-1<\/strong><\/span> focuses on how a company identifies, assesses and remedies potential negative impacts on consumers; and<\/span>
    \nend-users. <\/span><\/p>\n

    These include:<\/span><\/strong><\/p>\n

      \n
    • internal policies (e.g. the 'four eyes' principle in safety decision-making or specific provisions included in the Code of<\/span>
      \nBehaviour);<\/span><\/li>\n
    • alignment with the UN Guiding Principles: companies are encouraged to align their strategies with the UN Guiding Principles for Business and Sustainable Development.<\/span>
      \nHuman Rights, thus extending their policies beyond consumers and end-users to include other interest groups;<\/span><\/li>\n
    • Communication channels: companies can describe how they communicate their strategies, including the media or platforms used.<\/span><\/li>\n<\/ul>\n

      ESRS S4-1 aims to provide a deeper understanding of companies' approaches to risk mitigation and problem resolution.<\/span><\/p>\n

      Procedures for involving consumers and end-users on impacts<\/span><\/h2>\n

      ESRS S4-2<\/strong> <\/span>emphasises dialogue between companies and consumers\/end-users. <\/span><\/p>\n

      The following issues are addressed:<\/span><\/strong><\/p>\n

        \n
      • identification and assessment of impacts, risks and opportunities (IROs): how the dialogue with consumers and end-users (or with<\/span>
        \ntheir representatives, such as consumer organisations) to identify and assess IROs;<\/span><\/li>\n
      • influence on business activities: it explains how the opinions of consumers and end-users influence the company's activities;<\/span><\/li>\n
      • Involvement process: companies must describe which consumers\/end-users or their representatives are involved in the process, <\/span>the manner and frequency of their involvement, the most senior position in the company responsible for the process, the evaluation of the effectiveness of the process, and <\/span>examples of concrete results.<\/span><\/li>\n<\/ul>\n

        Companies should disclose any other measures taken to better understand the perspectives of consumers and end-users, in particular in the case of <\/span>vulnerable groups (e.g. children). If the company does not yet have a process in place to involve consumers and end-users, this should be <\/span>mentioned in the sustainability statement.<\/span><\/p>\n

        It is also recommended to present a plan for the implementation of such a process.<\/span><\/p>\n

        Procedures to address negative impacts and channels through which consumers and end-users can voice their concerns in the value chain<\/span><\/h2>\n

        ESRS S4-3<\/strong><\/span> requires companies to disclose what channels and procedures are available to consumers and end-users to report concerns<\/span>
        \nand how to ensure that these mechanisms are effective. <\/span><\/p>\n

        Highlights include:<\/span><\/strong><\/p>\n

          \n
        • communication channels: these may include complaint forms, helplines, FAQ sections on the company's website or other communication channels.<\/span>
          \nregular and open communication formats;<\/span><\/li>\n
        • collaboration: disclosure of how the company works with consumers, end-users or their representatives to develop and<\/span>
          \nimplement appropriate measures;<\/span><\/li>\n
        • Additional mechanisms: as consumers and end-users are not covered by whistleblower protection legislation,<\/span>
          \ncompanies need to implement dedicated channels.<\/span><\/li>\n<\/ul>\n

          Implementing measures to manage significant impacts and make use of opportunities<\/span><\/h2>\n

          ESRS S4-4<\/span><\/strong> requires companies to provide an overview of the measures taken to manage the significant impacts, risks and<\/span>
          \nOpportunities (IRO).<\/span><\/p>\n

          Main aspects<\/strong>:<\/span><\/p>\n

            \n
          • specific measures: detail actions taken to avoid or eliminate negative impacts and to promote positive impacts;<\/span><\/li>\n
          • Action plans and resources: companies must disclose the action plans and resources allocated to address IROs;<\/span><\/li>\n
          • Effectiveness evaluation: it is necessary to report on the measures implemented and the extent to which they are effective in achieving the objectives.<\/span><\/li>\n<\/ul>\n

            Objectives on managing negative impacts, promoting positive impacts and managing risks and opportunities<\/span><\/h2>\n

            ESRS S4-5<\/span><\/strong> emphasises the company's objectives related to:<\/span>
            \n- minimising significant negative impacts<\/span>
            \n- promoting positive impacts<\/span>
            \n- managing key risks and opportunities.<\/span><\/p>\n

            The standard does not impose specific targets or metrics, only formal requirements such as including details about time horizons.<\/span>
            \nThe company should provide an overview of the objectives and the process for setting them, including information about the time horizon<\/span>
            \nand the IRO link.<\/span><\/p>\n

            Read the original Standard below<\/span><\/strong><\/h2>","protected":false},"excerpt":{"rendered":"

            ESRS S4 se refer\u0103 la standardele \u0219i liniile directoare privind raportarea informa\u021biilor legate de consumatori \u0219i utilizatori finali. Standardul urm\u0103re\u0219te impactul produs de companii asupra consumatorilor \u0219i utilizatorilor finali, dar \u0219i cum dependen\u021ba de consumatori \u0219i utilizatori finali poate influen\u021ba modelul de afaceri \u0219i strategia companiei care raporteaz\u0103. ESRS S4 nu se concentreaz\u0103 asupra clien\u021bilor […]<\/p>\n","protected":false},"author":8,"featured_media":4006,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":14,"footnotes":""},"categories":[91],"tags":[109,108,110],"class_list":["post-4516","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-standarde","tag-consumatorii","tag-esrs-s4","tag-utilizatorii-finali"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4516","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=4516"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4516\/revisions"}],"predecessor-version":[{"id":4570,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4516\/revisions\/4570"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/4006"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=4516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=4516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=4516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}