# ESRS S4 Consumers and End-users Disclosures > Draft and validate ESRS S4 topical disclosures for a CSRD sustainability statement: topic-specific SBM-2 / SBM-3, S4-1 policies, S4-2 engagement processes, S4-3 remediation channels and grievance mechanisms, S4-4 actions on material impacts, and S4-5 targets — covering information-related impacts, personal safety, and social inclusion under ESRS 1 AR16. Cross-references GDPR, DSA, GPSR, the European Accessibility Act, and the EU AI Act. Consumes the DMA IRO register and material-topics decisions; hands disclosure-requirement rows back to ESRS 2 IRO-2. Tags: CSRD, ESRS, ESRS S4, Consumers, End-users, Sustainability Reporting, EFRAG, GDPR, Digital Services Act, Product Safety, Accessibility, AI Act, Human Rights, GRC, ESG ## Example Prompts - Draft the ESRS S4 pack for our consumer-finance group: SBM-2/3 plus S4-1..S4-5 covering responsible lending, fair marketing, accessibility, and complaint handling - Build the S4-1 policy register from our existing privacy notice, marketing standards, accessibility statement, and AI-governance policy, and map them to the IRO register - Draft an S4-3 remediation and grievance section assessed against the UN Guiding Principles §31 effectiveness criteria, including DSA notice-and-action and ODR channels - Generate the S4-5 targets tracker from current product-safety incident, privacy-incident, and accessibility KPIs with FY2024 baselines - Produce a non-materiality statement for ESRS S4 with rationale referenced to our DMA decision-log URL: https://rakenne.app/skills/esrs-s4-consumers-end-users/index.md Try this skill: https://rakenne.app/a/?skill=esrs-s4-consumers-end-users ## Overview Draft and validate ESRS S4 topical disclosures for a CSRD sustainability statement: topic-specific SBM-2 / SBM-3, S4-1 policies, S4-2 engagement processes, S4-3 remediation channels and grievance mechanisms, S4-4 actions on material impacts, and S4-5 targets — covering information-related impacts, personal safety, and social inclusion under ESRS 1 AR16. Cross-references GDPR, DSA, GPSR, the European Accessibility Act, and the EU AI Act. Consumes the DMA IRO register and material-topics decisions; hands disclosure-requirement rows back to ESRS 2 IRO-2. ## What It Covers - Topic-specific SBM-2 and SBM-3 for consumers and end-users, including vulnerable groups and downstream value-chain context. - S4-1 policy register covering privacy, responsible marketing, product safety, accessibility, content moderation, AI governance, financial inclusion, and child protection where relevant. - S4-2 engagement processes with affected consumers, legitimate representatives, consumer associations, regulators, ombudspersons, and accessibility or child-safety panels. - S4-3 remediation channels and grievance mechanisms assessed against all eight UN Guiding Principles Principle 31 effectiveness criteria. - S4-4 action plans and resources tied to material consumer IROs, value-chain partners, regulators, and civil-society cooperation. - S4-5 targets that meet ESRS MDR-T expectations: baseline, base year, target value/year, milestones, methodology, owner, evidence, and stakeholder involvement. ## Example Conversation > **You:** Our DMA says ESRS S4 is material for our neobank app across privacy, responsible lending, accessibility, and complaint handling. We need the S4 pack for FY2025. > > **Agent:** I will use the DMA IRO register and `program/material-topics.md` as the scope gate, then draft SBM-2, SBM-3, and S4-1 through S4-5. I will read the value-chain map for processors and intermediaries, stakeholders for vulnerable groups, governance-log entries for privacy and AI oversight, datapoint-index rows for S4 datapoints, and evidence-index references. I will not rescore materiality or draft S1/S2/S3/G1 disclosures. > > **You:** Make sure the complaints section covers DSA-style reporting and UNGP grievance expectations. > > **Agent:** For S4-3, I will enumerate channels such as in-app support, written complaints, ombudsperson routing, ODR, DSA notice-and-action where relevant, and internal complaint-handling. I will assess the mechanism against UNGP Principle 31: legitimate, accessible, predictable, equitable, transparent, rights-compatible, a source of continuous learning, and engagement-based. I will also include complaint volume, upheld rate, time to resolution, repeat issues, forms of remedy, and non-retaliation safeguards. ## Sample Output Excerpt The excerpt below shows the style of an S4-3 remediation section and target tracker entry produced by the skill. --- ### S4-3 — Remediation channels and grievance mechanisms The undertaking provides multiple channels for consumers and end-users to raise concerns about material impacts: in-app support, written complaints, telephone support, ombudsperson escalation, regulator-mandated complaint routes, and online dispute resolution where applicable. For online-platform services, DSA notice-and-action and internal complaint-handling routes are cross-referenced. | UNGP §31 criterion | Current design | Evidence reference | Gap / action | | ------------------ | ----------------------------------------------------------------------------------------------------------------------------- | ------------------ | ---------------------------------------- | | Legitimate | Complaint handling is overseen by the Customer Outcomes Committee and subject to Internal Audit review. | GOV-S4-003 | [PENDING: latest Internal Audit sample] | | Accessible | Channels are available in local languages and through web, app, phone, and assisted-support routes. | CX-ACC-2025-001 | Add assistive-technology test evidence. | | Predictable | Published complaint SLAs define acknowledgement, escalation, and resolution timing. | CX-COMP-SLA-2025 | None identified. | | Rights-compatible | Remedies include correction, refund, content removal, data erasure, account reinstatement, and compensation where applicable. | REM-2025-001 | Confirm compensation approval threshold. | ### S4-5 target tracker entry | target_id | IRO ref | AR16 sub-topic | baseline | target | owner | evidence | | --------- | ---------- | -------------------------------------------------- | ------------------------------------------- | ----------------------------------------- | --------------------------- | ------------------------- | | S4-T-01 | IRO-S4-007 | Social inclusion — access to products and services | FY2024 complaint resolution within SLA: 82% | ≥95% by FY2026, with quarterly milestones | Head of Customer Experience | CX-KPI-2024, CX-PLAN-2025 | ## Extension Tools **`validate_esrs_s4_consumers_end_users`** validates S4 Markdown, CSV, or text artefacts. It supports full S4 packs and focused sub-deliverables: - `full_pack` — checks SBM-2/3, S4-1..S4-5, AR16 sub-topic coverage, vulnerable groups, IRO-2 handoff rows, evidence references, targets, and sibling-scope leakage. - `non_materiality_statement` — checks ESRS S4 §8 citation, DMA rationale, threshold reasoning, AR16 sub-topic coverage, and reassessment triggers. - `policy_register` — checks S4-1 policy coverage for privacy, marketing, product safety, accessibility, content moderation, AI governance, vulnerable customers, UNGP/OECD alignment, EU instruments, public availability, accountability, IRO references, and remedy commitments. - `remediation_section` — checks S4-3 channels, accessibility, own vs third-party mechanisms, UNGP §31 criteria, complaint metrics, remedy forms, non-retaliation, and awareness-building. - `targets_tracker` — checks S4-5 / MDR-T target IDs, baselines, base year, target value/year, milestones, methodology, owner, evidence, status, and IRO/sub-topic linkage. ## Getting Started Start after the DMA has confirmed whether consumers and end-users are material. Provide the S4 rows from `program/material-topics.md`, consumer IROs from `program/iro-register.csv`, stakeholder and vulnerable-group evidence, value-chain details for downstream users and processors, policies, complaint logs, accessibility or safety reports, prior baselines, and data-owner contacts. Ask for the full S4 pack, a non-materiality statement, or a focused artefact such as the policy register, remediation section, or targets tracker. The skill will preserve source-of-truth traceability and validate the output before finalising. --- Back to [Skill Library](https://rakenne.app/skills/index.md)