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.
CSRD
This indicator requires you to disclose:
Human Rights Policy Commitments:
Describe your organization’s human rights policy commitments relevant to consumers and/or end-users.
Include processes and mechanisms to monitor compliance with:
UN Guiding Principles on Business and Human Rights
ILO Declaration on Fundamental Principles and Rights at Work
OECD Guidelines for Multinational Enterprises
Material Matters and General Approach:
(a) Respect for Human Rights:
Explain your general approach to respecting the human rights of consumers and/or end-users, including rights related to:
Privacy and data protection.
Freedom from misleading marketing or harmful product design.
Access to safe, reliable products and services.
(b) Engagement with Consumers and End-Users:
Describe how your organization engages with consumers and/or end-users to understand their concerns and rights.
Outline the methods used, such as consumer surveys, advisory panels, or grievance mechanisms.
(c) Remedy for Human Rights Impacts:
Detail measures taken to provide and/or enable remedy when human rights impacts on consumers and/or end-users occur.
Include any grievance mechanisms or redress processes in place to address complaints.
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 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.
- 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?