How does your organization address material negative impacts on affected communities? Please describe your overall approach and processes for providing or contributing to remedy—including how you assess the effectiveness of these remedies—the specific channels available for affected communities to raise concerns (whether established internally or through third-party mechanisms), the processes supporting the availability of these channels via your business relationships, and how you track, monitor, and ensure their effectiveness through stakeholder involvement.
CSRD
This indicator requires you to disclose:
Approach to Remedy:
Describe your organization’s general approach and processes for providing or contributing to remedy where it has caused or contributed to a material negative impact on affected communities.
Explain whether and how you assess the effectiveness of the remedy provided.
Channels for Raising Concerns:
Specify any channels in place that allow affected communities to raise concerns or needs directly with your organization and have them addressed.
Indicate whether these channels are:
Established by your organization.
Third-party mechanisms (e.g., independent grievance systems, community ombudsmen, human rights bodies).
Support for Grievance Channels via Business Relationships:
Explain how your organization supports or requires the availability of grievance channels within its business relationships (e.g., suppliers, contractors, joint ventures).
Tracking and Monitoring:
Describe how your organization tracks and monitors issues raised through these channels and how concerns are addressed.
Explain how you ensure the effectiveness of these grievance mechanisms, including:
Stakeholder involvement in the evaluation process.
Periodic reviews and improvements to ensure accessibility and responsiveness.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e36291-3-1
Also in
S3-3 - Processes to remediate negative impacts and channels for affected communities to raise concerns
- How does your organization assess whether affected communities are aware of and trust the channels available for raising their concerns and needs, and do you have policies in place to protect those who use these channels from retaliation? If you have already disclosed this information under ESRS G1-1, please refer to that disclosure.
- Do you have a dedicated channel for raising concerns for affected communities or ensuring such channels are available through your business relationships? If not, please confirm its absence and provide any planned timeframe for establishing such channels.