{"id":4526,"date":"2025-01-05T12:57:22","date_gmt":"2025-01-05T10:57:22","guid":{"rendered":"https:\/\/esghub.ro\/?p=4526"},"modified":"2026-08-28T08:26:06","modified_gmt":"2026-08-28T05:26:06","slug":"esrs-s3-standard-affected-communities","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/standardul-esrs-s3-comunitatile-afectate\/","title":{"rendered":"ESRS S3 Standard: Affected Communities"},"content":{"rendered":"<p><strong>ESRS S3 Affected communities<\/strong> stabile\u0219te cerin\u021bele de raportare privind impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale legate de comunit\u0103\u021bile afectate de activit\u0103\u021bile companiei, produsele \u0219i serviciile sale sau rela\u021biile sale de afaceri.<\/p>\n<p>Standardul se aplic\u0103 dac\u0103 aceast\u0103 tem\u0103 este asociat\u0103 unor impacturi, riscuri sau oportunit\u0103\u021bi materiale. Comunit\u0103\u021bile afectate pot include comunit\u0103\u021bi din apropierea opera\u021biunilor companiei sau din lan\u021bul valoric upstream \u0219i downstream. Standardul acord\u0103 o aten\u021bie distinct\u0103 popula\u021biilor indigene \u0219i drepturilor acestora.<\/p>\n<h2>Aspectele de sustenabilitate care fac obiectul ESRS S3<\/h2>\n<p>ESRS S3 acoper\u0103 3 categorii de subteme:<\/p>\n<ul>\n<li>drepturile economice, sociale \u0219i culturale ale comunit\u0103\u021bilor, inclusiv impacturile legate de terenuri, securitate, locuin\u021be \u0219i hran\u0103 adecvate, ap\u0103 \u0219i salubritate<\/li>\n<li>drepturile civile \u0219i politice ale comunit\u0103\u021bilor, inclusiv libertatea de exprimare, libertatea de \u00eentrunire \u0219i impacturile asupra ap\u0103r\u0103torilor drepturilor omului<\/li>\n<li>drepturile popula\u021biilor indigene, inclusiv consim\u021b\u0103m\u00e2ntul liber, prealabil \u0219i \u00een cuno\u0219tin\u021b\u0103 de cauz\u0103, autodeterminarea \u0219i drepturile culturale.<\/li>\n<\/ul>\n<h2>Reporting obligations<\/h2>\n<p>ESRS S3 revizuit cuprinde patru cerin\u021be de prezentare.<\/p>\n<p><strong>Managing impacts, risks and opportunities<\/strong><\/p>\n<ul>\n<li>S3-1 Politici legate de comunit\u0103\u021bile afectate<\/li>\n<li>S3-2 Implicarea comunit\u0103\u021bilor afectate, existen\u021ba canalelor prin care acestea \u00ee\u0219i pot exprima preocup\u0103rile sau nevoile \u0219i abord\u0103rile privind remedierea<\/li>\n<li>S3-3 Ac\u021biuni \u0219i resurse legate de comunit\u0103\u021bile afectate<\/li>\n<\/ul>\n<p><strong>Indicators and targets<\/strong><\/p>\n<ul>\n<li>S3-4 \u021ainte legate de comunit\u0103\u021bile afectate.<\/li>\n<\/ul>\n<p>ESRS S3 completeaz\u0103 \u00een special ESRS 2 SBM-3, privind interac\u021biunea impacturilor, riscurilor \u0219i oportunit\u0103\u021bilor materiale cu strategia \u0219i modelul de afaceri \u0219i efectele financiare, \u0219i ESRS 2 IRO-2, privind impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale \u0219i cerin\u021bele incluse \u00een declara\u021bia de sustenabilitate.<\/p>\n<h2>S3-1 Politici legate de comunit\u0103\u021bile afectate<\/h2>\n<p>Compania trebuie s\u0103 descrie politicile utilizate pentru gestionarea impacturilor, riscurilor \u0219i oportunit\u0103\u021bilor materiale legate de comunit\u0103\u021bile afectate, \u00een conformitate cu ESRS 2 GDR-P.<\/p>\n<p>Trebuie precizat dac\u0103 politicile se aplic\u0103 tuturor comunit\u0103\u021bilor afectate sau numai unor grupuri specifice, de exemplu popula\u021biilor indigene sau comunit\u0103\u021bilor aflate \u00een jurul unui anumit amplasament.<\/p>\n<p>Compania trebuie s\u0103 prezinte \u0219i prevederile specifice din politici pentru prevenirea \u0219i gestionarea impacturilor asupra popula\u021biilor indigene.<\/p>\n<h2>S3-2 Implicarea comunit\u0103\u021bilor, canale de sesizare \u0219i remediere<\/h2>\n<p>Compania trebuie s\u0103 explice dac\u0103 \u0219i cum interac\u021bioneaz\u0103 direct cu comunit\u0103\u021bile afectate, cu reprezentan\u021bii legitimi ai acestora sau cu alte organiza\u021bii credibile care pot reprezenta perspectiva acestora.<\/p>\n<p>Trebuie explicat modul \u00een care opiniile comunit\u0103\u021bilor afectate sunt luate \u00een considerare \u00een deciziile \u0219i activit\u0103\u021bile de gestionare a impacturilor actuale \u0219i poten\u021biale.<\/p>\n<p>Dac\u0103 societatea ia m\u0103suri pentru a \u00een\u021belege perspectiva unor grupuri vulnerabile sau marginalizate, trebuie explicat modul \u00een care aceste perspective sunt ob\u021binute.<\/p>\n<p>\u00cen cazul popula\u021biilor indigene, compania trebuie s\u0103 explice modul \u00een care respect\u0103 drepturile specifice ale acestora, inclusiv dreptul la consim\u021b\u0103m\u00e2nt liber, prealabil \u0219i \u00een cuno\u0219tin\u021b\u0103 de cauz\u0103, FPIC, pentru situa\u021biile prev\u0103zute de standard.<\/p>\n<p>Compania trebuie s\u0103 descrie \u0219i:<\/p>\n<ul>\n<li>canalele prin care comunit\u0103\u021bile afectate \u00ee\u0219i pot transmite direct preocup\u0103rile sau nevoile<\/li>\n<li>dac\u0103 exist\u0103 un mecanism de reclama\u021bii<\/li>\n<li>modul \u00een care este evaluat\u0103 eficacitatea acestor canale<\/li>\n<li>abordarea utilizat\u0103 pentru asigurarea sau sprijinirea remedierii atunci c\u00e2nd compania a cauzat sau a contribuit la un impact negativ material.<\/li>\n<\/ul>\n<h2>S3-3 Ac\u021biuni \u0219i resurse<\/h2>\n<p>Compania trebuie s\u0103 descrie principalele ac\u021biuni \u0219i resurse utilizate pentru gestionarea impacturilor pozitive \u0219i negative, a riscurilor \u0219i oportunit\u0103\u021bilor materiale legate de comunit\u0103\u021bile afectate, \u00een conformitate cu ESRS 2 GDR-A.<\/p>\n<p>Pentru impacturile negative materiale trebuie prezentate:<\/p>\n<ul>\n<li>ac\u021biunile \u00eentreprinse, planificate sau \u00een curs pentru prevenirea, atenuarea, \u00eencetarea, minimizarea sau remedierea impacturilor<\/li>\n<li>modul \u00een care compania urm\u0103re\u0219te \u0219i evalueaz\u0103 eficacitatea ac\u021biunilor.<\/li>\n<\/ul>\n<p>Ac\u021biunile pot include utilizarea influen\u021bei companiei sau participarea la ini\u021biative colective \u0219i sectoriale.<\/p>\n<p>Pentru subtemele evaluate ca materiale, compania trebuie s\u0103 raporteze \u0219i incidentele privind drepturile omului legate de comunit\u0103\u021bile afectate, cu respectarea regulilor aplicabile privind protec\u021bia datelor.<\/p>\n<p>Sunt avute \u00een vedere incidente fundamentate privind nerespectarea drepturilor omului recunoscute interna\u021bional. Informa\u021biile pot fi agregate. Standardul nu solicit\u0103 publicarea unei liste a fiec\u0103rui incident individual.<\/p>\n<h2>S3-4 \u021ainte legate de comunit\u0103\u021bile afectate<\/h2>\n<p>Compania trebuie s\u0103 prezinte obiectivele calitative sau cantitative legate de comunit\u0103\u021bile afectate \u00een conformitate cu ESRS 2 GDR-T.<\/p>\n<p>Implicarea comunit\u0103\u021bilor afectate, a reprezentan\u021bilor legitimi ai acestora sau a altor organiza\u021bii credibile poate contribui la evaluarea eficacit\u0103\u021bii ac\u021biunilor, stabilirea obiectivelor \u0219i monitorizarea progresului.<\/p>\n<h2>Relationship with other ESRS standards<\/h2>\n<p>ESRS S3 are o structur\u0103 similar\u0103 cu celelalte standarde sociale \u0219i trateaz\u0103 informa\u021biile materiale privind impacturile asupra unui grup specific de stakeholderi.<\/p>\n<p>Standardul este str\u00e2ns legat \u0219i de standardele de mediu ESRS E1 p\u00e2n\u0103 la E5, deoarece impacturile asupra comunit\u0103\u021bilor pot rezulta din schimb\u0103rile climatice, poluare, utilizarea apei, biodiversitate sau utilizarea resurselor.<\/p>\n<p>De exemplu, planurile de tranzi\u021bie climatic\u0103 sau privind biodiversitatea pot afecta terenurile, teritoriile sau resursele naturale ale popula\u021biilor indigene.<\/p>\n<p><strong>Note on legal status:<\/strong> Comisia European\u0103 a adoptat la 3 iulie 2026 Commission Delegated Regulation of 3 July 2026 amending Delegated Regulation (EU) 2023\/2772 as regards the simplification of certain sustainability reporting standards, actul delegat prin care sunt revizuite \u0219i simplificate standardele ESRS. Actul delegat \u0219i anexele sunt disponibile pe pagina oficial\u0103 a Comisiei Europene <a href=\"https:\/\/finance.ec.europa.eu\/regulation-and-supervision\/financial-services-legislation\/implementing-and-delegated-acts\/corporate-sustainability-reporting-directive_en\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">https:\/\/finance.ec.europa.eu\/regulation-and-supervision\/financial-services-legislation\/implementing-and-delegated-acts\/corporate-sustainability-reporting-directive_en<\/a><\/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><\/p>\n<p><em><strong><span style=\"color: #0000ff;\">- <\/span><a href=\"https:\/\/social.desa.un.org\/issues\/indigenous-peoples\/united-nations-declaration-on-the-rights-of-indigenous-peoples\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">declara\u021bia ONU privind drepturile popula\u021biilor indigene<\/a><\/strong><\/em><\/p>\n<p><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>","protected":false},"excerpt":{"rendered":"<p>ESRS S3 Comunit\u0103\u021bile afectate stabile\u0219te cerin\u021bele de raportare privind impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale legate de comunit\u0103\u021bile afectate de activit\u0103\u021bile companiei, produsele \u0219i serviciile sale sau rela\u021biile sale de afaceri. Standardul se aplic\u0103 dac\u0103 aceast\u0103 tem\u0103 este asociat\u0103 unor impacturi, riscuri sau oportunit\u0103\u021bi materiale. Comunit\u0103\u021bile afectate pot include comunit\u0103\u021bi din apropierea opera\u021biunilor companiei sau din [&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":6,"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":4,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4526\/revisions"}],"predecessor-version":[{"id":10941,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4526\/revisions\/10941"}],"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}]}}