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

ESRS (revised 2026) S4-2: Engagement with consumers and end-users, channels to raise concerns and approaches to remedy

What does S4-2 require?

The undertaking says how it talks directly with consumers and end-users, their legitimate representatives or credible proxies and how what it hears from them shapes its decisions and actions on actual and potential impacts during the year, including how it learns the views of vulnerable or marginalised consumers (persons with disabilities, children) where it does so; sets out the routes by which consumers and end-users can bring concerns or needs to it and get them dealt with, says whether a grievance mechanism exists and how it judges whether those routes work (UNGP Principle 31 criteria, anti-retaliation protections cross-referable to G1-1); and explains how it goes about providing or joining in remedy when it caused or contributed to a material negative impact on consumers or end-users.

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.

ISO 26000:2010 · 1 control

  • 6.7.6 6.7.6 Consumer issue 4: Consumer service, support, and complaint and dispute resolution

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)

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