How does your organization manage material impacts, risks, and opportunities related to affected communities? Please describe the policies you’ve adopted under ESRS 2 MDR-P and indicate whether these policies cover all affected communities or only specific groups.
CSRD
This indicator requires you to disclose:
Policy Information:
Describe the policies your organization has adopted to manage material impacts, risks, and opportunities related to affected communities, in accordance with ESRS 2 MDR-P (Policies adopted to manage material sustainability matters).
Scope of Policy Coverage:
Specify whether these policies apply to:
All affected communities, or
Specific groups of affected communities (e.g., indigenous communities, communities in environmentally sensitive areas, or those disproportionately affected by industrial activities).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e36164-3-1
Also in
S3-1 - Policies related to affected communities
- What specific policy provisions has your organization implemented to prevent and address impacts on indigenous peoples?
- How do your human rights policy commitments for affected communities—including specific provisions for indigenous peoples—ensure respect for their rights, facilitate engagement, and provide or enable remedies for human rights impacts? Please describe the processes and mechanisms you use to monitor compliance with the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, or the OECD Guidelines for Multinational Enterprises, and explain your overall approach in addressing these material issues.
- How do your policies regarding affected communities—and indigenous peoples in particular—align with internationally recognized standards, such as the UN Guiding Principles on Business and Human Rights? Additionally, to what extent have cases of non‑respect of these standards (including the ILO Declaration or OECD Guidelines) involving affected communities been reported in your operations or your upstream/downstream value chain, and what is the nature of these cases?