How do the views, interests, and rights of affected communities—including respect for their human rights and indigenous rights, where applicable—influence your organization’s strategy and business model?
CSRD
This indicator requires you to disclose:
Consideration of Affected Communities:
Explain how the views, interests, and rights of affected communities—including their human rights and, where applicable, their rights as indigenous peoples—inform your organization’s strategy and business model.
Strategic and Business Model Integration:
Describe how these community considerations are incorporated into:
Decision-making processes related to business activities.
Risk and impact assessments to prevent or mitigate harm.
Sustainability and corporate responsibility initiatives that support community well-being.
Recognition of Affected Communities as Key Stakeholders:
Acknowledge affected communities as a key group of stakeholders and explain how their perspectives influence strategic planning and operations.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e36055-3-1
Also in
ESRS 2 SBM-2 - Interests and views of stakeholders
- How does your organization integrate the interests, views, and rights—including the protection of human rights—of your workforce into your strategy and business model, and can you provide specific examples or mechanisms that demonstrate how employee input shapes key business decisions?
- How do the interests, views, and rights of your consumers and/or end‑users—including respect for their human rights—influence your strategy and business model?