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.
CSRD
This indicator requires you to disclose:
(a) Identification of Necessary Actions:
Describe the processes your organization uses to determine what actions are needed and appropriate in response to a particular actual or potential negative impact on consumers and/or end-users.
This may include:
Risk assessments based on consumer feedback, complaints, or incident reports.
Data analysis on product safety, service reliability, or consumer rights violations.
Stakeholder engagement with consumer advocacy groups or regulators.
(b) Approach to Addressing Specific Material Negative Impacts:
Explain how your organization takes action in relation to specific material negative impacts on consumers and end-users.
This may include:
Product design modifications (e.g., improving safety, accessibility, or transparency).
Marketing and sales policy adjustments (e.g., ethical advertising, avoiding misleading claims).
Industry-wide or collaborative actions with other relevant parties (e.g., partnerships with regulatory bodies, consumer protection initiatives).
(c) Ensuring Availability and Effectiveness of Remedy:
Describe how your organization ensures that processes to provide or enable remedy for material negative impacts are:
Available to affected consumers and/or end-users.
Effectively implemented, leading to meaningful outcomes.
Monitored for effectiveness, using consumer feedback, complaint resolution rates, or third-party audits.
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.
- 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.
- 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?