ESRS S3: Affected Communities·Disclosure Requirement S3-2
Engagement & Grievance Mechanisms
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official European Commission source.
Published passport
Review pendingStandard
ESRS S3: Affected Communities
Disclosure Requirement S3-2 · 2026-5010-final
Last reviewed
—
LRA educational guidance · Not issued or endorsed by European Commission
Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official European Commission source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| 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 |
How to prepare it
Request the data
Request the site engagement and issue-handling evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
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.
Weak request
Please provide the ESRS S3-2 engagement and grievance mechanism disclosures for the year, including stakeholder engagement, FPIC, accessibility, KPIs, remediation and cases addressed.
Why it fails: 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.
Better request
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.
Formal email template
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]
Short Teams / Slack version
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.
Industry examples
Mining / Extractives
Context. A remote site with nearby villages, seasonal workers, and indigenous communities
Adapted request. 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.
Example response. 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
Context. A plant with migrant labour, disabled workers, and nearby residents affected by traffic and noise
Adapted request. 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.
Example response. 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.
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
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.
Context note
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.
Fluctuation statement
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.
Content index entry
S3-2 Engagement & Grievance Mechanisms — [location / page] / [notes]Download Centre
Preparation tools & forms
Professional preparation tools for S3-2 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| 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. |
Evidence pack to prepare
Common reporting gaps
Common gaps
Mistakes to avoid when collecting the data
Where judgement is often needed
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
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.
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.
Company reports
How companies report S3-2 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Ask the Study Studio AI Assistant about this disclosure
Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.
Check your understanding
Scenarios to work through
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.
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.
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.
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.
Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
S3-2
within ESRS S3: Affected Communities
Related & explore
More in ESRS S3 → Browse full catalogue → Disclosure Library home → Search all disclosures →
FAQ
Questions this page answers
Use the page’s plain-language explainer, then work through the step-by-step preparation section to identify the datapoints, scope, and evidence you need. It is designed to help you move from raw information to a draft disclosure, not to replace your own judgement or review.
The page lists the datapoints to prepare, including engagement routes, affected groups, engagement approach, FPIC status, consultation process, design participation, grievance routes and system, access conditions, grievance metrics, case closure rate, complaint turnaround, remedy approach, and remediated cases. Use that list as your collection checklist before drafting.
The page helps you set scope and methodology through its preparation steps and datapoint list, so you can decide which affected groups, engagement routes, and grievance processes are in scope. Keep the scope consistent with the evidence you can actually support in the workbook and evidence pack.
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source the datapoints and evidence. Use the workbook to assign tasks and make sure the final draft is reviewed by the right internal owners.
The page includes an evidence pack with five items to support assurance readiness. Use it to assemble the documents and records that back up the datapoints, claims, and narrative before you finalise the disclosure.
The page says there are six assurance claims to verify, each with a claim, risk, and evidence prompt. Use those prompts to test whether your draft is supported and whether the underlying records are complete and consistent.
The page lists common reporting gaps and mistakes to help you avoid weak or incomplete disclosures. Use that section as a pre-submission check, especially if your draft is missing evidence, unclear on scope, or not aligned to the datapoints listed on the page.
The Download Centre includes a Prep & Assurance workbook in .xlsx format to help you organise the disclosure work. Use it to track datapoints, ownership, evidence, and draft outputs in one place before you prepare the final narrative.
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line. Use those tools to turn your collected data and evidence into a structured draft that is easier to review and refine.
Yes. The page includes synthetic illustrative example disclosures, including a quantitative table, so you can see how the information might be presented in practice. Treat them as examples only and keep your own figures internally consistent.
More questions this page can help with
Go deeper · S3-2
Learn to prepare this disclosure end-to-end
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.
Get your S3-2 tools — free
Your preparation tools are free for LRA Community members and students. Register once (it's free) and your download starts right away — plus the Disclosure Library, templates and the LRA AI Assistant.
You're in — your download is starting
Your file is downloading now. Your Community Cabinet — with the Disclosure Library, templates and the LRA AI Assistant — is ready too.
Open your Cabinet →