ESRS S4, which covers consumer and end-user reporting, was originally adopted in 2023 as part of the ESRS set of standards for the implementation of the CSRD. On 31 July 2025, EFRAG published a revised version of S4 for public consultation until 29 September 2025; comments can be submitted online on the EFRAG platform during the consultation period.<\/p>\n
The 2025 draft retains the major themes of S4, but rearranges the content and clarifies the status of each requirement to avoid overlap with ESRS 2 - General Disclosures. The \"shall disclose\" requirements are grouped together in the body of the standard as separate datapoints, and the methodological guidance remains as Application Requirements (ARs), presented separately in boxes. The \"may disclose\" content is removed from the standard and, where useful, moved to non-mandatory guidance documents (NMIGs). Also in the logic of simplification, the term \"sub-subtopic\" disappears and the numbering structure is updated.<\/p>\n
The 2023 version called for extensive reporting, including on areas of limited relevance. The 2025 draft reaffirms the application of materiality: if only a sub-topic is material, reporting is limited to that sub-topic. The standard explicitly specifies the three sub-topics covered: information-related impacts (privacy, access to information, freedom of expression), personal safety (health and safety, child protection, personal security) and social inclusion (access to products and services, responsible marketing practices, non-discrimination). In addition, illegal or abusive use of products and services by consumers is excluded from S4.<\/p>\n
In 2023, policy requirements could be interpreted differently and partly overlapped with ESRS 2. The 2025 text requires policies for managing impacts, risks and opportunities related to consumers and end-users to be described, indicating whether they cover specific groups (e.g. certain age groups) or the general public. The RAs also explain the channels through which policies are communicated to those targeted or involved in their implementation.<\/p>\n
The 2025 draft details how engagement with consumers and end-users is carried out, what channels are in place for raising concerns (including grievance mechanisms) and how remediation is addressed when the company has caused or contributed to a material adverse impact. An assessment of the effectiveness of these channels is also required, with reference to the criteria in Principle 31 of the UN Guiding Principles on non-judicial mechanisms.<\/p>\n
In place of the expanded lists in 2023, the 2025 text focuses reporting on key actions and resources allocated to manage consumer-related impacts, risks and opportunities. Explanations are required on how impacts are prevented, mitigated or remediated, including when tensions arise between consumer protection and commercial pressures, such as marketing, sales or data use practices. The standard also requires a description of how the effectiveness of measures is tracked, with the possibility to refer to ESRS 2 disclosures on targets or indicators.<\/p>\n
Compared to the more general approach in 2023, the 2025 draft requires an indication of whether human rights incidents related to consumers or end-users have been identified, within the limits of confidentiality requirements. This reporting is aligned with the relevant indicators in the European Sustainable Investment Transparency Regulations.<\/p>\n
The 2025 version requires the presentation of qualitative and\/or quantitative targets relating to consumers and end-users, and how they or their representatives have been involved in setting targets and assessing progress. This approach reinforces the requirements for participation and accountability to affected groups.<\/p>\n
EFRAG's proposed text is available on the organisation's website and comments can be submitted until the end of September 2025 as part of the public consultation launched with the publication of the draft.<\/p>\n
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Standardul ESRS S4, care reglementeaz\u0103 raportarea privind consumatorii \u0219i utilizatorii finali, a fost adoptat ini\u021bial \u00een 2023 ca parte a setului de standarde ESRS pentru aplicarea CSRD. La 31 iulie 2025, EFRAG a publicat o versiune revizuit\u0103 a S4, aflat\u0103 \u00een consultare public\u0103 p\u00e2n\u0103 la 29 septembrie 2025; comentariile pot fi transmise online pe platforma […]<\/p>\n","protected":false},"author":4,"featured_media":8371,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":10,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-8370","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8370","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=8370"}],"version-history":[{"count":1,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8370\/revisions"}],"predecessor-version":[{"id":8372,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8370\/revisions\/8372"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/8371"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=8370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=8370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=8370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}