ILO 169

ESRS S3 Affected Communities Disclosures

Draft and validate ESRS S3 affected-communities disclosures for a CSRD sustainability statement: SBM-2/3 plus S3-1 policies, S3-2 culturally appropriate engagement, S3-3 remedy and grievance mechanisms, S3-4 actions, and S3-5 targets. Covers community economic, social, cultural, civil and political rights, Indigenous peoples, and evidence-based FPIC processes.