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ESRS S4: Consumers and End-users·Disclosure Requirement S4-4
Targets
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.
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Prepared from official source material and published report evidence. No named approver is recorded yet, so this page carries no byline.
Use it alongside the official European Commission source while that review is in progress.
Standard
ESRS S4: Consumers and End-users
Disclosure Requirement S4-4 · 2026-5010-final
Last reviewed
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LRA educational guidance · Not issued or endorsed by European Commission
To prepare this disclosure
Disclosure focus
This disclosure asks an organisation to explain the social targets it has set in relation to affected communities, and how those targets are meant to drive action. In practice, the report should make clear what the target is, what issue it addresses, the timeframe, and how progress is being tracked. The emphasis is on showing that the target is specific enough to be meaningful and connected to the organisation’s actual impacts and responsibilities.
The practical focus is on coverage and relevance: whether the target applies across the organisation’s operations, selected business units, projects or sites, or only to particular locations with higher community impact. Readers should be able to see why the chosen scope is appropriate, how it reflects material risks or impacts, and whether the organisation is using targets to manage performance consistently rather than only at flagship sites or in isolated initiatives.
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 |
|---|---|---|---|
| Target values | Record the specific target figures or end-state values the organisation has set, including the metric, the target level, and any stated direction of change. | Approved target register, strategy deck, board paper, or performance plan showing the agreed figures. | Strategy / Sustainability |
| Covered products and users | Set out exactly which products, services, or user groups the narrative applies to, using the same scope the organisation uses internally. | Product catalogue, service scope note, customer segmentation file, or policy document defining the covered population. | Product / Commercial |
| Starting point | Capture the reference starting value used for comparison, including the date or period it relates to and the metric definition used. | Baseline calculation file, prior-period report, management pack, or source-system extract used to set the starting point. | Finance / Data Analytics |
| Delivery timetable | State the planned timing for the target, including the milestone date or dates and any staged checkpoints if the plan uses them. | Roadmap, implementation plan, project timeline, or board-approved schedule showing the agreed dates. | Programme Management |
| Metric link | Explain which performance measure the target is tied to, and make clear how the target value connects to that measure in practice. | KPI dictionary, scorecard, performance dashboard, or target-setting paper showing the linked measure and its definition. | Performance Management / Reporting |
＋ Show S4-4 sub-elements (LRA working checklist)
Set the starting point for the metric before the target period begins.
Show how the measure connects to the relevant performance indicator.
State clearly which products or users the measure covers.
Specify the target figures to be achieved.
Set out the time period for reaching the target.
How to prepare it
Set the boundary for the target first: identify which products or users the target applies to, so the scope is clear before you draft anything else.
Define the target itself in business terms: state the value you are aiming for, and make sure the wording is specific enough to be understood without the standard in front of you.
Pin down the starting point: record the baseline you will measure against, using the same basis consistently across the disclosure.
Fix the timing: set out the timeline for the target, including the point by which it is meant to be reached.
Link the target to the performance measure: show which KPI or other metric it connects to, so readers can see how progress will be tracked.
Before finalising, check the draft against the official source, and document any exclusions, scope changes, or wording adjustments so the reported information stays traceable and consistent.
Request the data
Request the target-setting evidence from the product owner
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What customer-facing improvement targets are in place, what do they cover, where do they start from, by when are they meant to be reached, and which performance measures do they connect to?
Use your organisation’s own terms first, then map them to the disclosure. For example, ask for the product, service or customer-experience goals your teams already track, rather than using framework labels in the request.
Weak request
Please send the ESRS S4-4 targets, including the target values, scope, baseline, timeline and KPI linkage.
Why it fails: This uses framework language that many teams will not recognise internally, so the owner may not know which documents or dashboards to pull. It also does not say what practical evidence is needed, who owns it, or how the target is tracked in day-to-day business terms.
Better request
Please send the latest product or customer-experience target pack for [period]. I need the goal wording, what products or user groups it covers, the starting point, the due date or milestone, and the performance measure it is tied to. Please include the dashboard or file name, owner, last update date, and any notes on exclusions or changes in method.
Formal email template
Subject: Request for customer-target evidence for [reporting period] Hi [name], I’m pulling together the internal evidence pack for our customer-facing improvement targets for [reporting period]. Could you please send me the latest material showing: - the target wording in your own team language; - what products, services, or user groups it covers; - the starting point used for the target; - the date or milestone by which it is meant to be reached; and - the performance measure(s) it is linked to. Please also include the source file or dashboard, the owner, the date it was last updated, and any notes on assumptions, exclusions, or changes in method. A simple table or screenshot is fine if that is how your team tracks this. Please adapt this to your organisation’s own terms and check the source material before sign-off. Thanks, [preparer name]
Short Teams / Slack version
Hi [name] — could you share the latest evidence for our customer targets for [period]? I need the target wording, what it covers, the starting point, the due date/milestone, and the linked performance measure(s), plus the source file/dashboard and owner. Please use your team’s own terms. Thanks.
Industry examples
Retail / Consumer Goods
Context. The business tracks customer-service and product-quality goals in a monthly commercial scorecard.
Adapted request. Please share the latest customer and product scorecard for [period]. I need the goal wording, which brands or product ranges it covers, the starting point, the target date or milestone, and the linked measures such as complaint rate or return rate. Please include the source file, owner, last update date, and any method notes.
Example response. Attached: Q4 customer scorecard. Target wording: reduce complaint rate for core range. Coverage: core range sold in UK stores and online. Baseline: 2.8 complaints per 1,000 units in Jan 2025. Target date: 31 Dec 2026. Linked measures: complaint rate, return rate. Source: Commercial Scorecard v7. Owner: Customer Insights Manager.
Financial Services
Context. The business manages service-quality goals through a customer outcomes dashboard.
Adapted request. Please send the latest service-quality target evidence for [period]. I need the target wording, which customer journeys it covers, the starting point, the milestone date, and the linked measures such as call wait time or complaint closure time. Please include the dashboard link, owner, last updated date, and any assumptions or exclusions.
Example response. Attached: Service outcomes dashboard extract. Target wording: shorten complaint closure time for retail customers. Coverage: complaints handled by the retail service centre. Baseline: 12 business days at 1 Apr 2025. Target date: 31 Mar 2026. Linked measures: closure time, reopen rate. Source: Customer Outcomes Dashboard. Owner: Head of Service Operations.
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
State how each target was defined, including what was counted, which products or user groups were covered, the starting figure used, the time horizon chosen and the performance measure linked to the target.
Context note
Explain what the target figures mean in practice by linking them to the baseline, the intended end point and the business area or user group they relate to.
Fluctuation statement
If any target values changed, note whether the change came from a revised scope, a new starting point, a different timetable or a change in the linked performance measure.
Content index entry
S4-4 Targets — [location / page] / [notes]Download Centre
Preparation tools & forms
Professional preparation tools for S4-4 — 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 can show how the target links back to the policy aim and the action plan, and we can point to the measure we used to track it. | An assurer will check that the link is not just asserted in narrative, but is supported by a clear internal trail from the objective to the chosen metric or KPI. | ['Target-setting paper or tracker showing the policy objective, related actions and the metric used', 'Internal approval pack or board paper that ties the target to the relevant policy work', 'Definitions note for the metric/KPI or measurement basis used to monitor progress'] |
| We documented the method used to set the target, including the main assumptions behind it. | An assurer will probe whether the target was built on a consistent method and whether the key assumptions were identified, understood and approved. | ['Methodology note or model used to build the target', 'List of significant assumptions, with rationale and version control', 'Review or sign-off evidence showing the method and assumptions were checked before publication'] |
| We can evidence the level we said we are aiming for, and whether that is expressed as a number, a percentage, or a qualitative end-state. | An assurer will test whether the stated ambition is precise enough to be measured and whether the unit or basis is consistent with the way progress is reported. | ['Target schedule showing the stated level and the basis used', 'Calculation file or reporting template showing the unit, absolute basis or relative basis', 'Consistency check between the target wording and the progress reporting format'] |
| We defined the coverage of the target before publishing it, including which customer groups or users, which offerings, which parts of the chain, and which places are in or out. | An assurer will look for scope creep or hidden exclusions, and will check whether the boundary matches the way the figure is presented elsewhere in the report. | ['Scope memo or boundary note for the target', 'Population or portfolio listing showing included and excluded groups, offerings and geographies', 'Reconciliation between the scope note and the published figure or narrative'] |
| We set out the time frame for the target, including the end point and any stepping-stone dates we use internally. | An assurer will check that the dates are fixed, internally consistent and not changed without explanation. | ['Target timeline or roadmap with the final date and interim dates', 'Version history showing any changes to dates and the reason for them', 'Internal monitoring pack showing progress against each milestone'] |
| We recorded whether the target comes from a legal obligation or from our own decision. | An assurer will verify that the statement on legal status is accurate and that any legal basis has been identified correctly. | ['Legal review or compliance note on whether the target is mandated by law', 'Reference to the relevant legal source where applicable', 'Management sign-off confirming the classification used in the disclosure'] |
Evidence pack to prepare
Common reporting gaps
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.
Common gaps
Mistakes to avoid when collecting the data
Unclear ownerThe team asks the wrong business lead for the target details, so the numbers come from someone who does not hold the working records.
Framework language used too earlyPeople ask for the target in reporting jargon instead of the organisation’s own terms, and the answer comes back too vague to use.
Scope not pinned downThe data pull does not separate which products or user groups are in and out, so the target is built on a wider or narrower set than intended.
Baseline not fixedThe starting point is taken from a different reference point than the one used in the target plan, which makes later comparisons misleading.
Wrong timing basisThe collection uses the wrong period or cut-off date, so the target timeline no longer matches the business plan it is meant to track.
Mixed counting methodDifferent teams use different counting bases for the same target, and the combined figure no longer compares like with like.
Source labels lostThe original names from the operational system are stripped out during collection, so it becomes hard to trace each figure back to its source.
Separate groups mergedPopulations that should stay distinct are rolled into one file, which hides differences between the target groups and distorts the result.
Evidence trail missingThe pack is saved without the supporting metadata and sign-off record, so no one can show where the data came from or who checked it.
Where judgement is often needed
Setting the target around a changed business perimeterIf acquisitions, disposals or other portfolio moves alter the group you are tracking, explain which perimeter you used for the target, baseline and timeline, and why that choice gives a fair comparison over time.
Using one definition across different countriesWhere local operating units describe the same customer or user group differently, pick one working definition for the target and say how you aligned the country-level data so the scope is consistent.
Deciding who sits just inside or outside the target populationFor people or user groups near the edge of scope, set out the inclusion rule you applied, note any exclusions, and explain the practical reason for drawing the line there.
Choosing the starting point for progress trackingState the date or period used as the baseline, and if the first usable data point is not the earliest possible one, explain the basis for that choice and any effect on comparability.
Fixing the end date and review cadenceMake clear whether the target is tied to a calendar date, a financial-year point or another milestone, and explain any interim checkpoints you use to monitor whether the plan is still on track.
Linking the target to the performance measureShow which internal measure the target is tied to, and if the target is based on an estimate rather than direct measurement, say so and explain the method used to bridge the gap.
Mixing measured data with estimatesIf some figures come from direct counts and others from assumptions or models, disclose which parts are estimated, the main inputs behind them, and how you kept the approach consistent across the target population.
Rounding and small-number presentationWhen rounding changes the visible total or makes small groups hard to read, explain the rounding rule used and make sure the published figures still reconcile back to the underlying numbers.
Protecting privacy when the target group is smallIf the target population is so small that naming it would risk identifying individuals, aggregate the data to a safer level and explain the privacy-based grouping you used.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — consumer electronics manufacturing
We set a 2030 target to cut the share of customer complaints linked to product safety issues from a 2024 starting point of 120 complaints to 72 complaints, measured across our own-brand devices sold in the EU and UK. The same measure is used to track progress each year, so the target, the starting point and the reporting metric all match.
- Baseline year: 2024; starting value: 120 complaints.
- Coverage: our own-brand devices sold in the EU and UK.
- Timeframe: end-2030.
- KPI link: the complaint count is the indicator used for target tracking.
This synthetic disclosure shows how to describe a social target with a clear starting point, a defined scope, a deadline and one metric used consistently for monitoring.
Illustrative (synthetic) example — food retail
We have a 2025 baseline of 8,000 customer service cases relating to accessibility barriers in our online ordering journey, and we aim to reduce that figure to 4,800 by 2028. The target applies only to our own website and app in the UK and Ireland, and we use the same case count as the performance measure throughout.
- Starting point: 2025 with 8,000 cases.
- Coverage: our website and app used by customers in the UK and Ireland.
- Deadline: 2028.
- KPI link: the accessibility-related case count is the measure tied to the target.
This synthetic disclosure shows a second way to present the same kind of information: the baseline, the business area covered, the end date and the linked performance measure are all stated plainly.
Company reports
How companies report S4-4 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Coca-Cola HBC AG
Food and Beverage Processing · Switzerland · 2024
Coca-Cola HBC AG’s Sustainability Statement 2024 includes a reported value related to emissions reduction targets, noting a shift in the baseline year from 2017 to 2019 for mid-term 2030 targets (p.49). The report also references scope 3 emissions from packaging, though the disclosure is unclear and does not provide a definitive statement on this datapoint (p.43). Several expected narrative items are not found in the report, indicating gaps in explicit disclosure for some aspects of the sustainability data.
Abertis
Ground Transportation — Highways and Railtracks · Spain · 2024
Abertis’ 2024 Annual Report includes a clear statement that its targets meet all applicable Science Based Targets initiative (SBTi) criteria regarding timeline, emissions coverage, and ambition, as noted on page 112. The report also provides baseline values for emissions reduction targets, including a 40% reduction in Scope 1 and Scope 2 emissions by 2027 compared to 2019, with related data on pages 79, 81, 110, and 113. However, the report lacks a fully clear and explicit disclosure of some related narrative items, such as detailed baseline values and linkage with Sustainable Development Goals, which are mentioned but not clearly disclosed on pages 80 and 259.
Hugo Boss AG
Textiles, Apparel, Footwear and Luxury Goods · Germany · 2024
Hugo Boss AG’s 2024 Annual Report includes a specific target for circular economy efforts, aiming for 80% of its apparel products to be recyclable, as noted on page 83. However, the report provides only partial application of targets related to resource use and circular economy (p.315), and the disclosure of related KPIs is unclear, with a mention on page 88 that the KPI value at the economic activity level is at least 0.5% of total sales or CapEx but without clear elaboration. No other quotable evidence or comprehensive narrative on this disclosure was found in the report.
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Scenarios to work through
A consumer-products group has set a target to improve the safety of its packaging for customers who use the product at home. The draft note says the aim is to cut incidents, but it does not say which product line is covered or whether the target applies to all users or only a defined group.
QWhat should the preparer do before finalising the target description?
Reveal model answer →Hide answer ↑
They should make the scope explicit in plain language: identify which products or user groups the target covers, so readers can see exactly where the aim applies. If the target is only for a subset, that limitation should be stated clearly rather than left implied.
Why this matters · A target is only useful if the reader can tell what part of the business or customer base it applies to.
A services company has a target to reduce complaints from vulnerable customers. The team has a headline percentage goal and a deadline, but the draft does not explain what starting point the target is measured against.
QHow should the baseline be handled in the disclosure?
Reveal model answer →Hide answer ↑
The preparer should state the starting point used for the target, such as the period, level, or condition from which progress will be tracked. Without that reference point, the target value and later progress cannot be understood properly.
Why this matters · A target needs a clear starting point so progress can be assessed against the same reference.
A retailer has set a goal to improve accessibility in its online checkout for older users. The draft says the aim will be reached 'in due course' and mentions a review next year, but it does not give a clear end date or milestone path.
QWhat decision should the preparer make about the timing information?
Reveal model answer →Hide answer ↑
They should give a clear timeline for the target, including when it is expected to be achieved or the key dates used to track progress. Vague timing makes it hard for users to judge whether the target is specific enough to monitor.
Why this matters · A target should be time-bound so readers can see when progress is meant to land.
A manufacturer reports a target to lower customer harm from product instructions that are hard to understand. The draft includes the target value and deadline, but it does not say which performance measure will be used to track delivery or how that measure connects to the target.
QWhat should the preparer check before sign-off?
Reveal model answer →Hide answer ↑
They should link the target to the relevant performance measure and explain how that measure will be used to track progress. The disclosure should make it clear which indicator supports the target, so the reader can follow the connection between the aim and the reported metric.
Why this matters · A target should be tied to a performance measure so progress can be tracked in a consistent way.
Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
S4-4
within ESRS S4: Consumers and End-users
Related & explore
Policies (Consumers & End-users) →Engagement & Grievance Mechanisms → CardActions & Resources → Card
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More in ESRS S4 → Browse full catalogue → Disclosure Library home → Search all disclosures →
FAQ
Questions this page answers
For ESRS S4-4, what should I gather before drafting the disclosure on target values, covered products and users, starting point, delivery timetable and metric link?+−
Use the page’s datapoint list as your starting checklist. It tells you which fields to collect so you can build a complete draft rather than filling gaps later.
How do I use the step-by-step 'how to prepare' section for S4-4 in practice?+−
Follow it as a working sequence for drafting the disclosure, rather than treating it as background reading. It is there to help you move from raw information to a usable first draft.
What scope and methodology decisions do I need to settle for S4-4 before I write the disclosure?+−
The page is designed to help you set up the disclosure in a practical way, so you should use it to define what is in scope and how you will present the datapoints. It does not give a one-size-fits-all methodology, so the workbook and evidence pack are the place to document your chosen approach.
Who should own the S4-4 data points and evidence pack in my team?+−
The page is meant for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source, check and explain the underlying data. Use the page to assign responsibility for each datapoint and each evidence item.
What evidence do I need to make an S4-4 disclosure assurance-ready?+−
The page includes an evidence pack with five items and six assurance claims to verify, so you should use both together when building your file. That gives you a practical checklist for what to keep and what to test before review.
How do the six assurance claims for S4-4 help me check the disclosure before sign-off?+−
They are there to help you test the claim, the risk and the evidence behind the disclosure. Use them as a pre-assurance review so you can spot weak points before the reviewer does.
What are the common reporting gaps or mistakes for S4-4 that I should avoid?+−
The page lists common gaps and mistakes so you can check for missing datapoints, weak evidence or unclear drafting. Use that section as a final quality-control pass before you issue the disclosure.
How should I use the synthetic illustrative example disclosures for S4-4 without copying them into my report?+−
Treat the examples as a model for structure, level of detail and how the data table can be presented. They are synthetic, so they are for learning and drafting practice rather than as a template to copy verbatim.
What can I take from the S4-4 draft-output section when turning data into a narrative?+−
The draft-output section gives you visualisation ideas, narrative starters and a content-index line. Use those to turn your collected data into a readable draft and to show where the disclosure sits in your report.
How do I use the Prep & Assurance workbook for S4-4?+−
The workbook is the main working file for preparing the disclosure and checking assurance readiness. Use it to organise the datapoints, evidence and review steps in one place.
What is the printable Library Card PDF for S4-4 useful for?+−
It is a quick-reference download for working through the disclosure offline. Use it alongside the workbook when you need a concise checklist during drafting or review.
More questions this page can help with
S4-4 target values covered products and users starting point delivery timetable metric link: what data should I collect first?How do I build an evidence pack for S4-4 consumers and end-users disclosure?What should I put in the S4-4 content-index line and narrative starter?How do I check the S4-4 disclosure against the six assurance claims?What are the most common mistakes in S4-4 reporting?How do I use the S4-4 workbook to prepare a draft disclosure?Can I use the synthetic example table to structure my own S4-4 disclosure?What does the S4-4 plain-language explainer help me do?How do I assign ownership for S4-4 data collection and review?What should an assurance reviewer look for in an S4-4 evidence pack?Where can I find real published reports linked from the S4-4 page?How do I turn S4-4 datapoints into a draft disclosure without missing anything?
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