What actions has your organization taken, planned, or are underway to prevent, mitigate, or remediate material negative impacts on consumers and end‑users, and how have you provided remedy for any actual impacts? Additionally, please describe any initiatives aimed at positively contributing to improved social outcomes for these stakeholders, and explain how you track and assess the effectiveness of these actions and initiatives.
CSRD
This indicator requires you to disclose:
(a) Prevention, Mitigation, and Remediation Actions:
Describe the actions taken, planned, or underway to:
Prevent material negative impacts on consumers and end-users.
Mitigate risks associated with your products or services.
Remediate any harm caused by your organization’s operations, products, or services.
(b) Remedy for Actual Material Impacts:
Explain whether and how your organization has taken action to provide or enable remedy in response to an actual material impact on consumers and/or end-users.
This may include:
Product recalls, refunds, or compensation mechanisms.
Strengthening consumer protection policies.
Updating terms of service or transparency commitments.
(c) Positive Impact Initiatives:
Detail any additional actions or initiatives in place with the primary purpose of positively contributing to improved social outcomes for consumers and/or end-users.
Examples include:
Accessibility improvements for persons with disabilities.
Financial literacy programs for vulnerable consumers.
Ethical AI and data privacy enhancements.
(d) Effectiveness Tracking and Assessment:
Describe how your organization tracks and assesses the effectiveness of these actions and initiatives, including:
Performance indicators used to measure impact.
Stakeholder feedback mechanisms to evaluate effectiveness.
Adjustments made based on assessment results.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e37898-3-1
Also in
S4-4 - Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions
- Please provide a summarised description of your action plans and the resources allocated to manage material impacts, risks, and opportunities related to consumers and end‑users, in line with ESRS 2 MDR-A.
- How does your organization identify and respond to actual or potential negative impacts on consumers and/or end‑users? Please describe the processes you use to determine the appropriate actions, your approach to addressing specific negative impacts—including any changes in product design, marketing, or sales practices and any collaborative industry actions—and how you ensure that remedy processes are available and effective.
- What actions are planned or underway to mitigate material risks arising from your impacts and dependencies on consumers and/or end‑users, and how do you track their effectiveness? Additionally, what actions are planned or underway to pursue material opportunities related to consumers and/or end‑users?
- How does your organization take action to avoid causing or contributing to material negative impacts on consumers and/or end‑users through its own practices, particularly in marketing, sales, and data use? Additionally, how do you manage tensions between preventing or mitigating these impacts and other business pressures?
- Have any severe human rights issues or incidents related to your consumers and/or end‑users been reported? If so, please disclose the details.
- If you set targets to evaluate the effectiveness of your remedy processes for material negative impacts on consumers and/or end‑users, how do you track progress against these targets in line with ESRS 2 MDR-T requirements?
- What resources does your organization allocate to manage its material impacts, and how do these resources support effective impact management?