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

ESRS (revised 2026) S3-3: Actions and resources related to affected communities, and human rights incidents

What does S3-3 require?

The undertaking describes which key actions it takes, and the resources behind them, to deal with the material positive and negative impacts, risks and opportunities for affected communities under GDR-A and, for material negative impacts, what it has done, is doing or plans to do so as to prevent, lessen, stop, minimise or remedy them including through leverage and collective initiatives, how it proceeds when those actions collide with business pressures such as planning, land acquisition or raw material exploitation and financing, and how it checks they are working (omissible with a reference where tracked under GDR-T or GDR-M), presenting climate transition connections such as mine closures or increased mining clearly. For the material sub-topics and subject to privacy law it reports the human rights incidents, substantiated and verified, that are connected to affected communities identified in the period, considering legal disputes on land rights and FPIC, aggregated by type or community where appropriate.

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.

  • Art 12 Remediation of actual adverse impacts

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.