ESRS (revised 2026)
ESRS S4 Consumers and End-users – ESRS (revised 2026)

ESRS (revised 2026) S4-1: Policies related to consumers and end-users

What does S4-1 require?

The undertaking sets out the policies by which it manages the material impacts, risks and opportunities tied to consumers and end-users under GDR-P, stating whether they cover specific groups (for example age groups) or all consumers and end-users and how they are communicated to those expected to implement them or with an interest in them.

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 S4 Consumers and End-users – 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.