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?
CSRD
This indicator requires you to disclose:
Alignment with International Standards:
Explain whether and how your organization’s policies related to consumers and/or end-users align with internationally recognized standards, including:
UN Guiding Principles on Business and Human Rights
UN Global Compact Principles
OECD Guidelines for Multinational Enterprises
Reporting of Violations in the Downstream Value Chain:
Disclose whether any violations related to these standards have been reported in your downstream value chain (e.g., product distribution, marketing, consumer privacy protection).
If applicable, provide details on:
The nature of the violations (e.g., data privacy breaches, misleading advertising, harmful product effects).
The affected regions or industries.
The segment of the value chain involved (e.g., retailers, online platforms, financial services).
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 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.