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.
CSRD
This indicator requires you to disclose:
Assessment of Awareness and Trust:
Explain whether and how your organization evaluates that affected communities:
Are aware of the grievance structures or processes.
Trust these mechanisms to raise concerns or needs and have them addressed effectively.
Methods may include:
Community consultations or surveys.
Feedback mechanisms embedded in grievance processes.
Third-party audits or assessments of accessibility and effectiveness.
Protection Against Retaliation:
State whether your organization has policies in place to protect individuals who use these grievance mechanisms against retaliation.
If policies exist, describe their scope, enforcement mechanisms, and how they are communicated to affected communities.
Reference to ESRS G1-1 (if applicable):
If this information has already been disclosed under ESRS G1-1, you may refer to that disclosure instead of repeating the details.
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 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.
- 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.