How does your organization set targets to manage material impacts, risks, and opportunities related to consumers and/or end‑users? Please describe your process—including how you engage directly with consumers, their legitimate representatives, or credible proxies during target setting, how you track performance against these targets, and how you identify any lessons or improvements from your performance.
CSRD
This indicator requires you to disclose:
Target-Setting Process:
Describe the process for setting targets related to managing material impacts, risks, and opportunities for consumers and/or end-users.
Engagement with Consumers and End-Users:
Explain whether and how your organization engaged directly with:
Consumers and/or end-users.
Their legitimate representatives (e.g., consumer rights organizations, advocacy groups, regulatory bodies).
Credible proxies with insight into consumer experiences (e.g., market research firms, independent auditors, digital rights organizations).
Key Engagement Stages:
Detail the role of engagement in:
(a) Setting the targets (e.g., ensuring targets align with consumer safety, privacy, or ethical marketing principles).
(b) Tracking performance against these targets (e.g., through surveys, complaint resolution analysis, regulatory compliance assessments).
(c) Identifying lessons and improvements (e.g., refining policies based on feedback, enhancing consumer protection measures, updating transparency commitments).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e38137-3-1