How does your organization manage material impacts, risks, and opportunities related to consumers and/or end‑users? Please describe the policies adopted under ESRS 2 MDR-P and indicate whether these policies apply to all consumers/end‑users or only to 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 consumers and/or end-users, 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 consumers and/or end-users, or
Specific groups of consumers and/or end-users (e.g., children, financially vulnerable individuals, users of digital services, or consumers of potentially harmful products).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e37568-3-1
Also in
S4-1 - Policies related to consumers and end-users
- How does your organization articulate its human rights policy commitments for consumers and/or end‑users, including the processes and mechanisms 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? Please explain your general approach to: • Respecting the human rights of consumers/end‑users; • Engaging with them; and • Providing or enabling remedies for human rights impacts.
- How are your policies regarding consumers and/or end‑users aligned with internationally recognized standards, including the UN Guiding Principles on Business and Human Rights? Additionally, to what extent have violations of the UN Global Compact principles and the OECD Guidelines for Multinational Enterprises involving consumers/end‑users been reported in your downstream value chain, and what is the nature of these cases, if any?