انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS S3: Affected Communities·Disclosure Requirement S3-2

Engagement & Grievance Mechanisms

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

بطاقة النشر

المراجعة قيد الانتظار
··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ European Commission ريثما تكتمل تلك المراجعة.

المعيار

ESRS S3: Affected Communities

Disclosure Requirement S3-2 · 2026-5010-final

ساري اعتبارًا من

2027-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission

جوهر الإفصاح

This disclosure asks an organisation to explain how it engages with the people in its own workforce and how those people can raise concerns or complaints. In practice, the report should show whether workers have accessible ways to speak up, whether those channels are available in the places and parts of the business where people actually work, and how the organisation responds when issues are raised.

The practical focus is on coverage and effectiveness, not just the existence of a policy. An organisation should describe whether its approach reaches all relevant workers across operations, sites and employment arrangements, or only selected locations, and how it makes the process usable in day-to-day work. The emphasis is on whether workers can use the mechanism safely and whether the organisation learns from what it receives.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Engagement routes List the ways people can raise issues or share views, such as meetings, hotlines, digital forms, site visits, or representative forums. Stakeholder engagement plan, channel register, meeting calendar, communications materials. Sustainability / stakeholder engagement
Affected groups State which groups were identified for engagement, including women, migrants, and disabled people where relevant, and note the basis used to identify them. Stakeholder mapping, inclusion assessment, consultation notes, community profile. Sustainability / human rights
Engagement approach Describe the methods used to engage people, such as interviews, workshops, surveys, focus groups, or representative discussions, and how they were applied. Engagement methodology note, workshop packs, survey instruments, attendance records. Sustainability / stakeholder engagement
FPIC status Record whether free, prior and informed consent was applied for the relevant activity, using a clear yes or no based on the documented process. Consent records, project approvals, consultation file, legal or community sign-off log. Legal / human rights
Consultation process Explain how consultation was carried out, including who was consulted, when it happened, and the steps followed from start to finish. Consultation plan, agendas, minutes, attendance lists, correspondence trail. Sustainability / community relations
Design participation Describe how affected people took part in shaping the engagement design, including what input they gave and how it influenced the final setup. Co-design workshop notes, participant feedback, revised engagement plan, decision log. Sustainability / stakeholder engagement
Grievance routes Set out the ways complaints or concerns can be submitted, including formal and informal routes available to relevant parties. Grievance procedure, hotline details, web form screenshots, site noticeboards, worker handbook. Legal / compliance
Grievance system Confirm whether a formal complaint-handling system exists for the relevant people, using a clear yes or no based on the live process. Grievance policy, case management system, escalation workflow, training records. Legal / compliance
Access conditions Describe how people can use the complaint route in practice, including language support, anonymity options, disability access, location, and any other barriers removed. Accessibility review, translated materials, alternative format records, site access checks, user guidance. Legal / compliance
Grievance metrics Provide the key measures tracked for the complaint process, such as volumes, categories, open and closed cases, and other performance measures used internally. Case dashboard, monthly KPI pack, management report, grievance log extract. Legal / compliance
Case closure rate Report the share of cases that were resolved or closed within the chosen period, with the numerator and denominator defined the same way as the case log. Grievance register, closure report, KPI calculation sheet, case status extract. Legal / compliance
Complaint turnaround State how long it takes to respond to complaints, including the timing basis used, the period covered, and whether the measure is average, median, or another basis. Case timestamps, service-level report, dashboard calculation, workflow audit trail. Legal / compliance
Remedy approach Describe the way harm is addressed, including the steps used to fix, compensate, restore, or otherwise respond to the issue. Remediation policy, case files, corrective action tracker, settlement or repair records. Legal / human rights
Remediated cases List the cases or incidents that were addressed through the remedy process during the reporting period, with enough detail to identify each one. Case register, remediation tracker, closure notes, incident log. Legal / human rights
+ إظهار العناصر الفرعية لـ S3-2 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first. Decide which parts of the business, sites, operations, and value chain activity are in scope for this disclosure, so the later evidence and wording all relate to the same population.
Map the people and contact routes you need to describe. Identify the worker groups covered by the datapoints, then list the ways they can engage with the organisation and the methods used to do so.
Check whether free, prior and informed consent applies, and if so, record the consultation trail. Note how the process was run and how workers or their representatives were involved in shaping the engagement design.
Gather the operational records behind the disclosure. Pull together the channels available, whether the mechanism exists, how accessible it is, and the measures used to track performance, including the indicators for resolution and response timing.
Prepare the narrative on follow-up and outcomes. Explain the approach used to address issues raised, and summarise the cases that were handled during the reporting period.
Before finalising, reconcile the draft against the source material. Confirm that any exclusions, scope changes, or wording choices are explained, and check that each required item is supported by the official source and the underlying evidence.

اطلب البيانات

Request the site engagement and issue-handling evidence

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

How do we show that affected local people and other relevant groups were engaged, and that concerns were handled through accessible channels with follow-up and remedy where needed?

Use your organisation’s own terms first, then map them to the reporting labels. For example, if you call these ‘community contacts’, ‘site feedback routes’, ‘hotline cases’ or ‘issue logs’, keep that language in the request and in the return pack; only translate into the reporting wording at the end. Check the source material before sign-off.

طلب ضعيف

Please provide the ESRS S3-2 engagement and grievance mechanism disclosures for the year, including stakeholder engagement, FPIC, accessibility, KPIs, remediation and cases addressed.

لماذا يفشل: This uses framework language that many operational teams do not use day to day, so the owner may not know which records to pull. It also bundles too many concepts without saying which internal systems, site boundaries, or local terms to use, making the response harder to verify and map.

طلب أفضل

Please send the site/community contact routes, the groups you have identified for tailored engagement, the ways you engaged them, any consent process used, the way people helped shape the engagement plan, the concern-reporting routes, accessibility features, the case-handling measures you track, the remedy approach, and example cases for [period] and [sites in scope]. Use your own team language first, then add a short mapping note and attach the source files.

نموذج بريد إلكتروني رسمي
Subject: Request for site engagement and issue-handling evidence for [reporting period]\n\nHi [name/team],\n\nI’m pulling together the sustainability reporting pack and need your help with the evidence for [sites / operations in scope]. Please send the information you hold on how we engage with affected local groups and how concerns are received, tracked, resolved, and followed up.\n\nPlease use your own operational terms in the return, then add a short mapping note so we can translate them for reporting. If you have more than one source, please include the main one and note any supporting files.\n\nCould you please provide:\n- the channels or routes people can use to contact us\n- the groups you have identified as needing tailored engagement\n- the methods used to engage them\n- whether any free, prior and informed consent process was used, and how it was run if applicable\n- how people were involved in designing the engagement approach\n- the channels available for raising concerns\n- whether a formal handling mechanism exists and how accessible it is\n- the measures you track for case handling\n- how issues are remedied\n- examples of the types of cases handled during [period]\n\nPlease return this by [date] in the table format below, with any supporting evidence attached. If anything is unclear, I’m happy to talk it through. Please check the source material before sign-off.\n\nThanks,\n[Your name]
نسخة مختصرة لـ Teams / Slack
Hi [name] — could you send over the site/community engagement and issue-log evidence for [period] for [sites in scope]? Please use your own team terms, then map them for reporting. I need the channels, groups identified, engagement methods, any consent process used, how the approach was designed, the complaint/concern routes, accessibility, KPIs, remedy approach, and example cases. Please share by [date] with any supporting files. Thanks.

أمثلة قطاعية

Mining / Extractives

السياق. A remote site with nearby villages, seasonal workers, and indigenous communities

الطلب المُكيَّف. Please provide the community liaison logs, village meeting notes, grievance register, and any consent records for [period] covering [site]. Include the contact routes, the groups identified for tailored engagement, the engagement methods used, how the process was designed with local participation, the complaint routes, accessibility arrangements, response and closure measures, remedy actions, and example cases.

مثال على الرد. Returned pack includes a community log, meeting attendance sheets, a hotline dashboard, a note confirming a consent process for one land-use activity, accessibility arrangements in two local languages, average first response time, closure rate, and three anonymised case summaries with remedy actions.

Food manufacturing

السياق. A plant with migrant labour, disabled workers, and nearby residents affected by traffic and noise

الطلب المُكيَّف. Please send the site feedback routes, worker-rep meeting notes, local resident contact log, and case tracker for [period] at [plant]. Include the groups you have identified, the engagement methods, any consent process used for affected groups where relevant, how the engagement plan was shaped, the channels available for concerns, accessibility features, the KPIs you track, the remedy approach, and examples of cases handled.

مثال على الرد. Returned pack includes a shared mailbox, a multilingual phone line, monthly worker-rep meetings, a resident contact log, accessibility notes for translated materials and out-of-hours calls, a dashboard showing open and closed cases, and examples of noise and transport complaints with corrective actions.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

Explain the basis used to define the affected groups, the engagement channels and methods counted, how consent and consultation were assessed, what was treated as an available access route, and how performance measures and case handling were compiled.

ملاحظة سياقية

Set out what the figures show about how the organisation engaged with affected people, how easy it was to raise issues, how quickly matters were handled, and how many cases were taken through to resolution or other remedy.

بيان التقلبات

If any figures moved materially, link the change to shifts in outreach, access, participation in design, case volumes, or the speed and success of handling, and note any operational or process changes that may have influenced the result.

مُدخل في فهرس المحتوى

S3-2 Engagement & Grievance Mechanisms — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ S3-2 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
We based the coverage figure on the communities and sites we actually reviewed this year, and we excluded any areas where we did not have enough reliable information to support the number.An assurer may test whether the coverage boundary was set consistently, whether any exclusions were justified, and whether the figure could be overstated by leaving out harder-to-reach locations or groups.Coverage methodology note; list of included and excluded communities/sites; working papers showing how the figure was calculated; management sign-off on boundary decisions; explanation for any gaps or estimates.
We used direct input from people affected by the disclosed operations, plus recognised local representatives or trusted intermediaries where direct contact was not practical, and we used that input when deciding our actions during the year.An assurer may probe whether the engagement actually happened, whether the people consulted were relevant and credible, and whether their views were reflected in decisions rather than noted only for form.Engagement plan and attendance records; meeting notes or interview summaries; records of representatives/proxies used and why; examples showing how feedback influenced decisions, actions, or priorities; internal approvals referencing the input.
For groups that may face greater barriers or harm, we gathered additional context through targeted discussions and local sources so the narrative reflects their situation rather than a generic summary.An assurer may check whether the extra insight was genuinely obtained from the affected groups, whether the approach was suitable for more vulnerable people, and whether the disclosure overstates the depth of insight.Targeted engagement records; notes from local organisations or community contacts; evidence of tailored methods used for harder-to-reach groups; internal review of whether the information was sufficient and balanced; any limitations disclosed internally.
We described the complaint routes available to communities, including whether a formal grievance route exists, based on the channels that were operating at the reporting date.An assurer may test whether the channels were actually available, whether the description matches current practice, and whether the statement about a formal route is accurate and complete.Current process maps or policy documents; screenshots, hotline details, or public notices; operating logs showing the channels were live; legal or compliance review of the wording; evidence of any changes made before publication.
We assessed how well the complaint routes work by checking whether people know about them, can use them without undue difficulty, receive timely responses, and can trust the process.An assurer may examine whether the assessment used sensible criteria, whether the checks were performed in practice, and whether the conclusion is supported by evidence rather than assertion.Effectiveness review or KPI pack; user awareness or accessibility checks; response-time and closure data; sample case files; survey or feedback results; management conclusions and follow-up actions.
Where our activities touched indigenous peoples, we recorded whether and how they were consulted on the way engagement was organised and on the practical terms used for that engagement.An assurer may probe whether consultation on engagement design really occurred, whether the description is specific to the relevant groups, and whether the record is complete for the reporting period.Consultation records; correspondence on engagement design and logistics; meeting minutes; evidence of who was consulted and when; internal review confirming the description matches the underlying records.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe team asks the wrong business owner, so the answer comes from a function that does not run the channel, case handling, or follow-up process.
Framework terms onlyThe request is written in reporting language instead of the organisation’s own operational terms, and the source team cannot map it to their day-to-day records.
Scope left vagueNo one defines which sites, teams, worker groups, or service lines are in scope, so different people collect different populations.
+ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Which sites and teams count after a buy-in or saleState the cut-off date you used for adding or removing locations, and explain whether the channels, complaints and follow-up cases from the changed perimeter were included on a full-period or partial-period basis.
How to handle country-specific labels for the same worker groupIf local records use different labels for the same people, explain the mapping you applied and keep the group split consistent so readers can see who was counted in each category.
People just outside the formal workforce boundarySay whether contractors, agency staff, seasonal workers or other near-boundary groups were included in the channel and complaint counts, and explain the rule used to decide any borderline cases.
+ عرض 6 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — Food processing

We run regular two-way contact with affected people through site meetings, worker representatives, a multilingual hotline and community drop-ins; in this period we focused on women, migrant workers and disabled people, and used interviews, small-group discussions and anonymous feedback forms to shape the process. For land-related matters, we used a consent-led approach where relevant, held prior discussions with the people concerned, and involved them in designing how the engagement would work; our grievance route was open by phone, web and in person, with 96% of 25 cases closed, 92% of them accessible through the channels we provide, and an average first reply within 3 working days. Where harm was identified, we used direct remedy, service restoration or compensation, and during the period we handled 25 cases in total.

Synthetic illustration for practitioner review only; figures are internally consistent and not based on a real reporter.

Illustrative (synthetic) example — Renewable energy

We kept dialogue open through project briefings, local liaison sessions, a worker forum and a dedicated email line; the groups we paid particular attention to were women, migrant contractors and disabled people, and we used one-to-one conversations, facilitated workshops and written submissions to gather views. For a project affecting customary land, we applied a consent-based process where needed, consulted before key decisions, and invited community members into the design of the engagement plan; our concern-handling route offered email, phone and an online form, was available in plain language and accessible formats, and closed 18 of 20 matters in the period, with 90% resolved and an average reply time of 2 working days. When issues arose, we used apology, corrective action, reinstatement or payment as appropriate, and we dealt with 20 cases overall.

Synthetic illustration for practitioner review only; figures are internally consistent and not based on a real reporter.

تقارير الشركات

كيف تُفصح الشركات عن S3-2 عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
Globalvia
Ground Transportation — Highways and Railtracks · Spain · 2025
افتح التقرير ←
Globalvia’s 2025 Sustainability Report includes a covered datapoint on processes to remediate negative impacts and channels for affected communities to raise concerns, explicitly mentioned on page 109. There is related but unclear information on resolution times and investigations on page 88, though it does not clearly disclose the full remediation process. Numerous other narrative items related to this disclosure are not found or unclear in the report, indicating limited detailed coverage beyond the mentioned pages.
Saipem SpA
Oil and Gas · Italy · 2025
افتح التقرير ←
Saipem SpA's 2025 Consolidated Sustainability Statement provides some data related to socio-economic development, education, vocational training, and health promotion (p.172), as well as metrics on training and skills development, health and safety, compensation, and incidents (p.3). There is also mention of corporate culture, business conduct policies, supplier relationships, and anti-corruption measures (p.3). However, no clear or quotable evidence directly addressing the specific disclosure was found, and the methodology or narrative details remain unclear or missing.
Aena S.M.E., S.A.
Air Transportation — Airport Services · Spain · 2025
افتح التقرير ←
Aena S.M.E., S.A.'s 2025 Sustainability report includes a covered datapoint on page 240 describing channels for affected communities to raise concerns and processes for remediating negative impacts. Additional references to engagement with affected communities and remediation processes appear on pages 70 and 184, indicating some narrative coverage of these topics. However, multiple narrative items related to this disclosure are not found or remain unclear elsewhere in the report, suggesting limited or incomplete information on methodology and detailed processes beyond these mentions.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ S3-2؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A preparer is drafting the section on how the organisation speaks with affected people. They have one general staff hotline, plus a separate route used by migrant workers through a local support group, and they are unsure whether to mention both.

سHow should they decide what to include about the ways people can raise issues and the groups that were identified as needing different routes?
أظهر الإجابة النموذجية ←

A site expansion may affect an Indigenous community, and the project team held meetings, shared translated materials, and allowed time for the community to discuss the plan internally before responding. The preparer is unsure whether to describe this as a simple consultation note or as a more specific consent-related process.

سWhat should they check before deciding how to present the engagement process for this case?
أظهر الإجابة النموذجية ←

The organisation has a complaints route through a phone line, a web form and an in-person desk at one facility, but workers in another location say the web form is hard to use because of poor connectivity and low literacy. The preparer is deciding whether the section can simply list the channels or whether it needs more detail.

سWhat should they include about the grievance route and its accessibility?
أظهر الإجابة النموذجية ←

The complaints log shows 40 cases opened in the period, 28 closed, and 12 still open at period end. Of the 28 closed cases, 20 were resolved through corrective action and 8 were closed because the issue was outside scope; the average first response time was 5 days. The preparer is unsure how much of this belongs in the disclosure.

سHow should they decide what to say about performance, closure outcomes and follow-up action?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

S3-2

ضمن ESRS S3: Affected Communities

افتح المصدر الرسمي ←

ذات صلة واستكشاف

المزيد في ESRS S3 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

How do I prepare the S3-2 Affected Communities disclosure using this page step by step?+
What datapoints do I need to collect for S3-2 Affected Communities?+
How should I define the scope for S3-2 Affected Communities in practice?+
Who should own the S3-2 Affected Communities data collection and sign-off?+
What evidence pack do I need to make S3-2 Affected Communities assurance-ready?+
What are the six assurance claims I should verify for S3-2 Affected Communities?+
What are the common reporting mistakes on the S3-2 Affected Communities page?+
How do I use the Prep & Assurance workbook for S3-2 Affected Communities?+
How do I turn the S3-2 Affected Communities data into a draft disclosure?+
Are there example disclosures for S3-2 Affected Communities I can learn from?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

تعمّق أكثر · S3-2

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the ESRS / CSRD course →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/esrs-s3-2/