How does your organization assess whether consumers and/or end‑users are aware of and trust the available channels for raising concerns, and do you have policies in place to protect them from retaliation? If you have already disclosed this under ESRS G1-1, please refer to that information.
CSRD
This indicator requires you to disclose:
Assessment of Awareness and Trust:
Explain whether and how your organization evaluates that consumers and/or end-users:
Are aware of the grievance structures or processes available to them.
Trust these mechanisms to raise concerns or needs and have them addressed effectively.
Methods may include:
Consumer surveys or feedback mechanisms.
Analysis of complaint resolution rates and response times.
Third-party audits or reviews of grievance processes.
Protection Against Retaliation:
State whether your organization has policies in place to protect individuals who use these grievance mechanisms from retaliation.
If policies exist, describe:
Their scope and applicability.
How they are communicated to consumers and/or end-users.
Enforcement mechanisms ensuring consumer safety and non-discrimination.
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#d1e37803-3-1
Also in
S4-3 - Processes to remediate negative impacts and channels for consumers and end-users to raise concerns
- How does your organization provide remedy when it has caused or contributed to a material negative impact on consumers and/or end‑users? Please describe your overall approach and processes for remedy—including how you assess their effectiveness—detail the channels available for consumers to raise concerns (whether established internally or via third‑party mechanisms), explain how you support or require these channels through your business relationships, and outline how you track and monitor raised issues, including stakeholder involvement in ensuring channel effectiveness.
- Do you have a dedicated channel for raising concerns or ensuring such mechanisms are available through your business relationships? If not, please confirm its absence and, if applicable, provide a timeframe for when you plan to implement such a channel or process.