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?
CSRD
This indicator requires you to disclose:
Target-Based Evaluation:
If your organization evaluates the effectiveness of actions aimed at delivering positive impacts for consumers and/or end-users (as required under paragraph 32(c)) by setting targets, describe:
The specific targets established.
The metrics used to measure progress.
The timeframe for achieving these targets.
Reference to ESRS 2 MDR-T:
Ensure your disclosure aligns with ESRS 2 MDR-T (Tracking effectiveness of policies and actions through targets) if targets are used for evaluation.
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.
- 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.
- What resources does your organization allocate to manage its material impacts, and how do these resources support effective impact management?