ESRS (revised 2026)
ESRS S3 Affected Communities – ESRS (revised 2026)

ESRS (revised 2026) S3-1: Policies related to affected communities

What does S3-1 require?

The undertaking sets out the policies by which it manages the material impacts, risks and opportunities tied to affected communities under GDR-P, stating whether they cover specific communities (an indigenous community, a community around a site) or all affected communities and how they are communicated, and discloses any particular policy provisions for preventing and addressing impacts on indigenous peoples.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS S3 Affected Communities – ESRS (revised 2026)

Query this from an agent

The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.