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

ESRS (revised 2026) S3-4: Targets related to affected communities

What does S3-4 require?

The undertaking discloses its qualitative and quantitative targets related to affected communities under GDR-T; engagement with communities, their representatives or credible proxies may inform metric development, target-setting and tracking.

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.

ISSB Standards · 1 control

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.