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.
CSRD
This indicator requires you to disclose:
Acknowledgment of Absence:
Clearly state if your organization has not adopted a channel for affected communities to raise concerns and/or does not support the availability of such a channel within its business relationships.
Future Implementation (if applicable):
If a grievance mechanism or process is planned, provide a timeframe within which your organization aims to establish it.
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.
- 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.