{"id":4526,"date":"2025-01-05T12:57:22","date_gmt":"2025-01-05T10:57:22","guid":{"rendered":"https:\/\/esghub.ro\/?p=4526"},"modified":"2025-01-06T21:45:03","modified_gmt":"2025-01-06T19:45:03","slug":"esrs-s3-standard-affected-communities","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/standardul-esrs-s3-comunitatile-afectate\/","title":{"rendered":"ESRS S3 - Affected Communities"},"content":{"rendered":"<h2><span style=\"color: #000080;\"><strong>ESRS S3<\/strong> focuses on <strong>\"affected communities\"<\/strong>, which is defined in the CSRD<em>:<\/em><\/span><\/h2>\n<ul>\n<li><span style=\"color: #000080;\"><em>p<\/em><em>The Commission shall, in accordance with the procedure referred to in Article 5(2), establish a framework for the assessment of the environmental impacts of the activities of a reporting company or its value chain, both upstream and downstream. <\/em>Affected communities can range from communities living in the immediate vicinity of the company's operating unit (local communities) to communities further away. The term includes all stakeholders who live or work in the geographical proximity of the reporting company, its operational facilities or business routes in the entire value chain (i.e. associated economic activities).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Examples of stakeholders:<\/strong><\/span><br \/>\n<span style=\"color: #000080;\">- residents (both of the reporting company and of the operational units of the companies in the value chain)<\/span><br \/>\n<span style=\"color: #000080;\">- residents in areas adjacent to roads frequently used for transport<\/span><br \/>\n<span style=\"color: #000080;\">- interest representatives such as communities or municipalities<\/span><br \/>\n<span style=\"color: #000080;\">- indigenous populations whose habitats are influenced by the economic activities of the reporting company or value chain.<\/span><\/p>\n<h2><span style=\"color: #000080;\">Sustainability aspects covered by ESRS S3:<\/span><\/h2>\n<p><span style=\"color: #000080;\">- The economic, social and cultural rights of communities (adequate housing, adequate food, water and sanitation, land-related impacts,<\/span><br \/>\n<span style=\"color: #000080;\">security impacts)<\/span><br \/>\n<span style=\"color: #000080;\">- civil and political rights of communities (freedom of expression, freedom of assembly, impact on human rights defenders)<\/span><br \/>\n<span style=\"color: #000080;\">- indigenous peoples' rights (free, prior and informed consent, self-determination, cultural rights).<\/span><\/p>\n<h2><span style=\"color: #000080;\">Date of entry into force:\u00a0<\/span><\/h2>\n<p><span style=\"color: #000080;\">Firms which on their balance sheet date do not exceed an average of 750 employees during the financial year <\/span><span style=\"color: #000080;\">may omit the information specified in the ESRS S2 reporting requirements in the first two years of the sustainability claim.<br \/>\n<\/span><span style=\"color: #000080;\"><strong>In the first three reporting years<\/strong>, where <strong>not all information on affected communities is available<\/strong> <strong>in the value chain<\/strong>companies <\/span><span style=\"color: #000080;\">must state this and use the reduced reporting requirements (ESRS S1 section 10.2), which include: <strong>description of efforts made to <\/strong><\/span><span style=\"color: #000080;\"><strong>get the information,<\/strong> an explanation as to why not all the information could be collected, a description of how this will be ensured <\/span><span style=\"color: #000080;\">completeness of information in the future.<\/span><\/p>\n<p><strong><span style=\"color: #000080;\">The reporting company needs to communicate:<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #000080;\">impacts<\/span><\/li>\n<li><span style=\"color: #000080;\">risks and <\/span><\/li>\n<li><span style=\"color: #000080;\">opportunities<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000080;\">on the widest group of stakeholders. <\/span><span style=\"color: #000080;\"><strong>ESRS S3<\/strong> includes all IROs on society as a whole (at least the part of society that suffers impacts <\/span><span style=\"color: #000080;\">directly or indirectly due to the economic activities of the reporting company).<\/span><\/p>\n<p><span style=\"color: #000080;\"><strong>ESRS S3<\/strong> becomes mandatory to report when the dual materiality analysis considers certain sustainability aspects treated in ESRS S3 as <\/span><span style=\"color: #000080;\">essential. The sustainability issues addressed by ESRS S3 are almost identical to those in other social standards and focus on rights <\/span><span style=\"color: #000080;\">economic, social and cultural rights of communities, respect for civil and political rights and respect for the rights of indigenous peoples.<\/span><\/p>\n<p><span style=\"color: #000080;\">This again emphasises the link to respect for human rights within the reporting company as well as throughout the value chain. These include <\/span><span style=\"color: #000080;\">These include the right to adequate housing and food, the right to social and personal security, the right to freedom of expression and assembly, as well as <\/span><span style=\"color: #000080;\">and the special rights of indigenous peoples.<\/span><\/p>\n<h2><strong><span style=\"color: #000080;\">Strategies in relation to affected communities<\/span><\/strong><\/h2>\n<p><span style=\"color: #000080;\"><strong><span style=\"color: #ff0000;\">ESRS S3-1<\/span> <\/strong>focuses on a company's strategies to identify, assess and remedy negative impacts on affected communities. Companies should<\/span><br \/>\n<span style=\"color: #000080;\">disclose the policies underpinning these strategies and whether they are aimed at all affected communities or just specific groups.<\/span><br \/>\n<span style=\"color: #000080;\">Key elements:<\/span><br \/>\n<span style=\"color: #000080;\">- description of communication channels (internal and external) and measures taken to remove communication barriers<\/span><br \/>\n<span style=\"color: #000080;\">- respect for human rights, in particular their integration into the company's economic activities in accordance with international agreements<\/span><br \/>\n<span style=\"color: #000080;\">on human rights (e.g. UN Guiding Principles on Business and Human Rights)<\/span><br \/>\n<span style=\"color: #000080;\">- disclosing possible human rights violations, including those in the value chain.<\/span><br \/>\n<span style=\"color: #000080;\">S3-1 addresses the strategic and organisational foundations for managing the relationship with affected communities.<\/span><\/p>\n<h2><span style=\"color: #000080;\">Procedures for involving affected communities in dealing with impacts<\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong><span style=\"color: #ff0000;\">ESRS S3-2<\/span><\/strong> focuses on dialogue between the company and affected communities. The aim is to show how impacts, risks and impacts are identified and assessed.<\/span><br \/>\n<span style=\"color: #000080;\">and opportunities (IROs) with affected communities and how their views influence the company's business activities.<\/span><br \/>\n<span style=\"color: #000080;\">Key elements:<\/span><br \/>\n<span style=\"color: #000080;\">- Disclosure of the actors involved (e.g. direct representatives or experts) and the relevant phases of the Due Diligence process concerning<\/span><br \/>\n<span style=\"color: #000080;\">sustainability<\/span><br \/>\n<span style=\"color: #000080;\">- outline the operational responsibilities and the most senior position in the company coordinating the dialogue<\/span><br \/>\n<span style=\"color: #000080;\">- specifically addressing vulnerable groups within affected communities, such as indigenous peoples, with an emphasis on respecting and supporting<\/span><br \/>\n<span style=\"color: #000080;\">their rights<\/span><br \/>\n<span style=\"color: #000080;\">- disclosure of the existence or non-existence of a dialogue process; in the absence of a dialogue process, a timetable for its introduction.<\/span><br \/>\n<span style=\"color: #000080;\">S3-2 focuses on the concrete process of dialogue with these communities.<\/span><\/p>\n<h2><span style=\"color: #000080;\">Remediation procedures and channels for affected communities in the value chain to voice their concerns<\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong><span style=\"color: #ff0000;\">ESRS S3-3<\/span><\/strong> Calls for disclosure of the channels made available to affected communities by the reporting company, as well as disclosure of the measures taken<\/span><br \/>\n<span style=\"color: #000080;\">to ensure their effectiveness. The company should explain how the company works with affected communities to develop and<\/span><br \/>\n<span style=\"color: #000080;\">implement solutions.<\/span><br \/>\n<span style=\"color: #000080;\">Channels for reporting concerns include complaint forms, telephone hotlines, regular public information exchange formats.<\/span><br \/>\n<span style=\"color: #000080;\">S3-3 focuses on providing effective channels for communicating the concerns of affected communities and working with them to<\/span><br \/>\n<span style=\"color: #000080;\">problem solving.<\/span><\/p>\n<h2><strong><span style=\"color: #000080;\">Measures of significant impacts and approaches to manage significant risks and opportunities in relation to affected communities, <\/span><\/strong><strong><span style=\"color: #000080;\">and the effectiveness of these measures and approaches<\/span><\/strong><\/h2>\n<p><span style=\"color: #000080;\"><strong><span style=\"color: #ff0000;\">ESRS S3-4<\/span><\/strong> aims to provide an overview of measures related to significant impacts, risks and opportunities (IROs) for<\/span><br \/>\n<span style=\"color: #000080;\">affected communities:<\/span><br \/>\n<span style=\"color: #000080;\">- reporting on measures implemented to prevent or remedy negative effects<\/span><br \/>\n<span style=\"color: #000080;\">- providing examples and further information to demonstrate the effectiveness of these measures. Participation in relevant associations or initiatives<\/span><br \/>\n<span style=\"color: #000080;\">can help fulfil disclosure requirements<\/span><br \/>\n<span style=\"color: #000080;\">- reporting the results obtained as a result of the implementation of the measures.<\/span><br \/>\n<span style=\"color: #000080;\">S3-4 aims to report on the measures taken to manage IROs and their results.<\/span><\/p>\n<h2><span style=\"color: #000080;\">Objectives related to managing significant negative impacts, promoting positive impacts and addressing significant risks and opportunities<\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong><span style=\"color: #ff0000;\">ESRS S3-5<\/span> <\/strong>focuses on the company's objectives in minimising negative impacts, promoting positive impacts and managing risks and<\/span><br \/>\n<span style=\"color: #000080;\">significant opportunities. The company must disclose the objectives and the process for setting them, as well as formal requirements such as<\/span><br \/>\n<span style=\"color: #000080;\">be: time horizons for achieving objectives, clear linking of objectives with identified IROs.<\/span><br \/>\n<span style=\"color: #000080;\">S3-5 focuses on setting company objectives for reducing negative impacts, promoting positive impacts and managing risks and<\/span><br \/>\n<span style=\"color: #000080;\">opportunities.<\/span><\/p>\n<p><em><strong><span style=\"color: #ff0000;\">IMPORTANT: To implement the required processes, procedures and objectives, companies are encouraged to follow the guidelines frequently referenced in the standard, including:<\/span><\/strong><\/em><br \/>\n<strong><em><span style=\"color: #0000ff;\">- <a style=\"color: #0000ff;\" href=\"https:\/\/www.ohchr.org\/sites\/default\/files\/Documents\/Publications\/GuidingPrinciplesBusinessHR_EN.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">United Nations Guiding Principles on Business and Human Rights<\/a><\/span><\/em><\/strong><br \/>\n<strong><em><span style=\"color: #0000ff;\">-<a style=\"color: #0000ff;\" href=\"https:\/\/www.ilo.org\/sites\/default\/files\/2024-04\/ILO_1998_Declaration_EN.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"> ILO Declaration on Fundamental Principles and Rights at Work<\/a><\/span><\/em><\/strong><br \/>\n<span style=\"color: #000080;\"><strong><em><span style=\"color: #0000ff;\">- <\/span><\/em><\/strong><a href=\"https:\/\/www.oecd.org\/en\/publications\/oecd-guidelines-for-multinational-enterprises-on-responsible-business-conduct_81f92357-en.html\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"color: #0000ff;\"><em><strong>OECD guidelines for multinational enterprises.<\/strong><\/em><\/span><\/a><\/span><\/p>\n<h2><span style=\"color: #000080;\">Read the original Standard below<\/span><\/h2>","protected":false},"excerpt":{"rendered":"<p>ESRS S3 se concentreaz\u0103 pe \u201ecomunit\u0103\u021bile afectate\u201d, termen care este definit \u00een CSRD: persoane sau grupuri care tr\u0103iesc sau lucreaz\u0103 \u00een aceea\u0219i zon\u0103 ce este sau ar putea fi afectat\u0103 de activit\u0103\u021bile unei companii raportoare sau de lan\u021bul s\u0103u valoric, at\u00e2t \u00een amonte, c\u00e2t \u0219i \u00een aval. Comunit\u0103\u021bile afectate pot varia de la comunit\u0103\u021bi care [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1738,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":5,"footnotes":""},"categories":[91],"tags":[113,114],"class_list":["post-4526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-standarde","tag-comunitati-afectate","tag-esrs-s3"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4526","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=4526"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4526\/revisions"}],"predecessor-version":[{"id":4567,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4526\/revisions\/4567"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/1738"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=4526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=4526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=4526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}