ESRS (revised 2026) S4-4: Targets related to consumers and end-users

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)

• S4-1 S4-1 Policies related to consumers and end-users
• S4-2 S4-2 Engagement with consumers and end-users, channels to raise concerns and approaches to remedy
• S4-3 S4-3 Actions and resources related to consumers and end-users, and human rights incidents