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ESRS S3: Affected Communities·Disclosure Requirement S3-1

Policies (Affected Communities)

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Pasaporte publicado

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Norma

ESRS S3: Affected Communities

Disclosure Requirement S3-1 · 2026-5010-final

En vigor

2027-01-01

Fuente oficial: Abrir ↗

Última revisión

Material formativo de LRA · No emitido ni avalado por European Commission

Foco de la divulgación

This disclosure asks an organisation to explain whether it has formal policies that address how it manages impacts on affected communities, and what those policies cover in practice. The focus is on showing that the organisation has thought through the ways its activities can affect local people and communities, and that it has set out a consistent approach rather than relying on ad hoc responses.

In practical terms, the reporting should make clear how far those policies apply across the organisation’s activities, sites and value chain, not just at a few flagship locations. It should also help a reader understand whether the policy framework is embedded across relevant operations, how it is applied where community impacts are most likely, and whether there are any important gaps in coverage.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Policy title Record the formal name used for the policy or statement that covers this topic, as approved internally and used in reporting. Approved policy register, board or executive approval pack, intranet policy library, document control header. Sustainability policy owner / Legal / Governance
Community coverage Capture which communities the policy or statement is meant to cover, including any limits by place or group. Policy text, scope section, implementation guidance, programme charter, stakeholder mapping. Sustainability / Community relations / Policy owner
Covered community groups List the kinds of communities included under the policy, using the organisation’s own categories and keeping them consistent across reporting. Policy wording, community taxonomy, programme definitions, stakeholder segmentation notes. Sustainability / Community engagement / Reporting
Policy aims Summarise the intended outcomes or purposes the policy is meant to achieve for the communities in scope. Policy objectives section, strategy paper, programme logic model, approved briefing note. Policy owner / Sustainability strategy
Community coverage flag Confirm whether the policy or statement explicitly identifies particular communities as covered, and record yes or no accordingly. Policy text, scope statement, legal review note, disclosure checklist. Reporting / Legal / Policy owner
Community categories Capture the named community categories the policy refers to, using the same internal grouping used in the source document. Policy annex, community list, programme classification table, stakeholder register. Community relations / Sustainability reporting
Place coverage State the locations or territories the policy applies to, as described in the source document. Policy scope clause, country list, regional operating model, legal entity map. Policy owner / Operations / Reporting
Indigenous policy flag Confirm whether there is a policy or statement specifically addressing Indigenous peoples, and record yes or no. Policy library, human rights policy set, Indigenous engagement statement, legal review. Human rights / Sustainability / Legal
Indigenous provisions Describe the specific commitments or rules the Indigenous policy sets out, using the source wording only as a guide and keeping the content in plain business language. Policy text, implementation standard, engagement protocol, approval memo. Human rights / Community relations / Policy owner
FPIC coverage flag Confirm whether the Indigenous policy includes free, prior and informed consent, and record yes or no based on the policy content. Policy text, legal review, human rights due diligence file, disclosure checklist. Human rights / Legal / Sustainability reporting
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Cómo prepararlo

Start by naming the policy or approach you are reporting on, then set out the area it applies to in business terms: which communities it covers and where those communities are located.
List the kinds of communities included in the policy, using plain language that matches your own operating context rather than the standard’s labels.
State the policy’s purpose in practical terms, so a reader can see what it is meant to achieve for the communities in scope.
If the policy is aimed at particular communities, make that clear with a simple yes/no answer, then describe those community groups and the places they relate to.
For any policy that addresses Indigenous peoples, confirm whether such coverage exists, then summarise the specific provisions it contains and whether it includes free, prior and informed consent.
Before finalising, check your wording against the source material to make sure the scope, community types, geography, Indigenous coverage and consent point are all captured accurately, and note any exclusions or changes in a way that stays consistent with the official source.

Solicitar los datos

Request the community policy details from the policy owner

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Which community-related policies apply, where do they apply, which community groups do they cover, what are they meant to achieve, and do they include any special provisions for Indigenous communities or free, prior and informed consent?

Use your organisation’s own policy names and internal labels first, then map them to the reporting fields. Avoid framework wording in the request unless that is already how your team talks internally. Check the source documents before sign-off.

Solicitud débil

Please provide the ESRS S3:S3-1 policy disclosures for affected communities, including the policy scope, community types, objectives, Indigenous provisions, and FPIC coverage.

Por qué falla: It uses framework language instead of the organisation’s own policy terms, so the owner may not know which documents to pull. It also bundles the request in reporting jargon rather than asking for the actual policy names, coverage, and wording used internally.

Solicitud mejor

Please send the current community policy pack for [reporting period] across [boundary]. For each policy, include the policy name, where it applies, which community groups it covers, what it is meant to achieve, and whether it includes any Indigenous-specific wording or any mention of free, prior and informed consent. Add the source document, version, approval date, and owner.

Plantilla de correo formal
Subject: Request for community policy details for [reporting period]

Dear [name / team],

We are preparing the sustainability reporting pack and need the current details for the policies that guide our work with local communities.

Please send the following for [reporting period] across [group / business boundary]:
- policy name(s)
- where each policy applies
- which community groups each policy covers
- the main aims of each policy
- whether any policy includes specific wording or provisions for Indigenous communities
- whether any policy mentions free, prior and informed consent or similar consent language

Please also include the source document, version, approval date, and the owner for each item.

A possible LRA training template is attached below for reference only. Please adapt this to your organisation’s own terms and check the source documents before sign-off.

Many thanks,
[preparer name]
[team]
[contact details]
Versión corta para Teams / Slack
Hi [name] — could you share the current community policy details for [reporting period] across [boundary]? We need the policy name, where it applies, which community groups it covers, its main aims, and whether it includes any Indigenous-specific wording or any mention of free, prior and informed consent. Please include the source, version, approval date, and owner. Please use your team’s own terms first, then we’ll map them for reporting. Thanks.

Ejemplos sectoriales

Mining / Extractives

Contexto. A site team manages community relations around a mine, nearby settlements, and Indigenous land users.

Solicitud adaptada. Please share the current community engagement and land-access policy details for [reporting period] across [mine site / project area]. For each policy or procedure, include the name, the areas it covers, the community groups it applies to, the purpose, and whether it includes any Indigenous-specific wording or any mention of consent discussions. Please add the source, version, approval date, and owner.

Ejemplo de respuesta. Policy name: Community Engagement and Land Access Procedure; Applies to: Mine lease area and 20 km buffer zone; Community groups covered: Nearby villages, pastoral users, Indigenous landholders; Policy objectives: Early engagement, impact awareness, grievance handling; Covers Indigenous communities: Yes; Indigenous-specific provisions: Separate engagement steps for customary landholders; Mentions FPIC: Yes; Consent language used: Consent and agreement discussions before access changes; Source document title: Community Engagement and Land Access Procedure v4; Version: 4.0; Approval date: 02 Feb 2025

Renewable energy / Utilities

Contexto. A developer manages community relations for wind farms and transmission works across multiple regions.

Solicitud adaptada. Please provide the current community relations policy details for [reporting period] across [regions / projects]. For each policy, include the policy name, the locations it applies to, the community groups it covers, the main aims, and whether it includes any Indigenous-specific wording or any mention of free, prior and informed consent. Please include the source document, version, approval date, and owner.

Ejemplo de respuesta. Policy name: Community Relations Policy; Applies to: Wind farm sites, grid connection corridors, and construction compounds in Region A and Region B; Community groups covered: Local residents, farmers, road users, Indigenous communities near project areas; Policy objectives: Transparent communication, impact minimisation, local issue resolution; Covers Indigenous communities: No; Indigenous-specific provisions: None; Mentions FPIC: No; Consent language used: Not used; Source document title: Community Relations Policy v2; Version: 2.1; Approval date: 18 Apr 2025

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Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

Describe how the organisation defined the communities in scope, the places covered, and any separate treatment for Indigenous communities, including whether free, prior and informed consent was built into the policy.

Nota de contexto

Explain what the figures show about the organisation’s approach to community-related impacts, including which groups are covered, where the policy applies, and whether Indigenous communities are addressed separately.

Declaración sobre las variaciones

If the coverage changed from the prior period, note whether the change came from a wider or narrower geographic reach, a revised list of communities, or the addition or removal of Indigenous-specific provisions.

Entrada del índice de contenidos

S3-1 Policies (Affected Communities) — [location / page] / [notes]

Centro de descargas

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Gratis · Miembros de la Community

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
We can show that the coverage figure was built from the communities and locations we actually mapped for this reporting period, and that any exclusions were deliberate and documented.An assurer will test whether the boundary was set consistently, whether any excluded groups or sites were left out without a clear reason, and whether the figure could be overstated by selective coverage.Boundary memo or methodology note; list of included and excluded communities/sites; rationale for exclusions; source population register or map; sign-off from the report owner.
We have retained the policy text and can point to the parts that explain what it is meant to achieve, which impacts or risks it addresses, and how it links to the relevant community issues.An assurer will probe whether the policy is real, current and specific enough, or whether the description is too generic to support the claim.Approved policy document; version history; cross-reference to the material issue assessment; internal summary showing the policy’s purpose and linked impacts/risks/opportunities; approval record.
We can evidence which community groups and which geographies the policy was intended to cover, and we have noted any parts of the business or footprint that sit outside that scope.An assurer will check whether the stated scope matches the actual operations and whether exclusions were omitted or described too vaguely.Scope statement in the policy or supporting note; site list or operating footprint map; list of covered stakeholder groups; documented exclusions and reasons; management review evidence.
We can show how the policy was shared with the people who need to use it and the people who need to know about it, using the channels we say we used.An assurer will look for proof that communication happened in practice, not just that a policy exists, and will test whether the channels were suitable for the intended audience.Communication plan; emails, intranet posts, training records or briefing decks; attendance logs; distribution lists; screenshots or publication records; evidence of local-language or site-level dissemination where relevant.
We can show that the policy was reviewed during the year and that any changes were approved, dated and tracked back to the earlier version.An assurer will test whether reported changes are complete, whether the timing is correct, and whether the current wording matches the approved version history.Version-controlled policy documents; change log; approval minutes or sign-off; redline comparison; effective dates; internal note explaining the reason for the update.
We can identify whether the policy applies to all community groups we cover or only to selected groups, and we have supporting notes showing that distinction.An assurer will check whether the report overstates the reach of the policy or blurs the difference between a universal policy and a targeted one.Policy scope note; mapping of covered groups; internal classification of universal versus targeted policies; management review evidence; consistency check against other disclosures.

Paquete de evidencia que preparar

Carencias habituales en los informes

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.

Carencias habituales

Errores que evitar al recopilar los datos

Wrong policy ownerPeople often ask the wrong team for the source policy, so the data comes from a group that does not actually hold the community policy record.
Framework language instead of business termsTeams sometimes ask for the information using reporting jargon, which confuses the business owner and leads to an answer that does not match how the organisation names the policy.
Scope left undefinedThe collector may fail to pin down which communities and which places are in scope, so the source data is gathered on an inconsistent boundary.
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Dónde suele hacer falta juicio profesional

What counts as in-scope communities after a buy or sell transactionSet the policy boundary using the group structure and sites you control for the reporting period, then explain any additions or removals linked to acquisitions or disposals and the date from which they were treated as covered.
How to handle different local labels for the same community groupMap local legal or social labels to one internal category set, disclose the mapping you used, and note where the same population is described differently across countries.
Communities near the edge of a site or project footprintDecide and explain the rule for people who are close enough to be affected but not inside the core area, and state whether you included them because the policy is meant to cover likely impact rather than only direct neighbours.
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Ejemplos

Ejemplos ilustrativos

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Illustrative (synthetic) example — Utilities

We set out a community engagement policy that applies across our operations and project areas in three countries, covering nearby residents, local businesses and other affected groups. The policy aims to guide how we identify, consult and support those communities; it also states that it applies to named local areas where we have major sites, and it includes a separate section for Indigenous peoples, with a commitment to free, prior and informed consent where relevant.
- Policy name: community engagement and local impact policy
- Coverage: communities around our operating sites and development projects in the UK, Ireland and Spain
- Community groups covered: residents, small enterprises and civic groups; Indigenous peoples are covered under the dedicated section
- Purpose: to shape consultation, impact management and benefit-sharing with affected communities
- Named communities: yes, for 4 local areas out of 4 covered areas (100%)
- Indigenous provisions: yes, including cultural heritage protection, tailored consultation steps and FPIC where applicable

This is a synthetic, practitioner-style example showing how a reporter might describe a community policy in plain language while still covering the required points.

Illustrative (synthetic) example — Food and agriculture

Our land and community relations policy applies to farming clusters, processing sites and transport corridors in two regions, and it focuses on households, seasonal workers and local service providers who may be affected by our activities. It also has a dedicated Indigenous peoples section, with extra safeguards for culturally important places, a process for early dialogue and a commitment to free, prior and informed consent where our work could affect those communities.
- Policy name: land and community relations policy
- Coverage: communities linked to our farms, mills and logistics routes in two regions
- Community groups covered: households, seasonal workers and local service providers; Indigenous peoples are addressed separately
- Purpose: to manage social impacts, maintain access to livelihoods and support respectful engagement
- Named communities: yes, for 3 of 5 local community groups identified (60%)
- Indigenous provisions: yes, including protection for culturally important places, early dialogue and FPIC where relevant

This is a second synthetic example with a different sector and a different mix of community groups, while still covering the same disclosure points.

Informes de empresas

Cómo informan las empresas sobre S3-1 en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados
Globalvia
Ground Transportation — Highways and Railtracks · Spain · 2025
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Globalvia’s 2025 Sustainability Report includes a Human Rights and Community Relations Policy relevant to affected communities, explicitly referenced on page 76. The report also mentions processes for engaging with communities and channels for affected communities to raise concerns, though the disclosure on remediation processes is unclear (p.107, p.121). However, the report lacks clear headline values or detailed quantitative data on affected communities, with only partial context on geographic scope and population groups provided on page 19.
Redeia Corporación, S.A.
Electric Utilities / IPP / Energy Traders · Spain · 2025
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Redeia Corporación’s 2025 report provides covered disclosure on policies related to affected communities, processes for engaging with them about impacts, and remediation procedures, notably detailed on page 152. There is partial supporting context on community engagement and inclusion in purchasing policies on page 179, but no headline values are provided. Several datapoints remain unclear or not found, including a clear disclosure of management mechanisms (p.4) and other narrative items with no quotable evidence throughout the report.
Saipem SpA
Oil and Gas · Italy · 2025
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Saipem SpA’s 2025 Consolidated Sustainability Statement provides some evidence on engagement with communities, including indigenous populations, and local initiatives such as construction projects, as noted on page 35. The report mentions adapting company strategies through annual Local Community Initiatives Plans, but this is presented in a related context without clear disclosure of specific actions or outcomes (p.35). Notably, there is no direct, quotable evidence found elsewhere in the report explicitly addressing affected communities or detailed policies, indicating limited coverage of this disclosure overall.

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Escenarios para trabajar

A preparer is drafting the community policy summary for a mining site and has a short internal note that names the policy, the districts it covers, the local groups included, and the aim of the policy. The note also mentions a separate line for nearby villages, but it does not say whether that line is part of the same policy or a different one.

PShould the disclosure clearly separate the policy name, where it applies, which community groups it covers, and what it is meant to achieve?
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A company operates in three countries and has one group-wide community policy, but only two of the countries have communities that the policy was written to address directly. The draft report currently says the policy applies everywhere, without naming the places or the community types it was designed for.

PHow should the preparer decide whether the policy is presented as broad group coverage or as something aimed at particular communities and geographies?
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An organisation has a policy for local residents near its facilities, and a separate section in the draft says it also covers Indigenous peoples. The team is unsure whether to include a yes/no statement for Indigenous coverage and, if yes, whether to add any special provisions and mention free, prior and informed consent where relevant.

PWhat should the preparer do when the policy includes Indigenous peoples in scope?
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A sustainability team has a draft policy for affected communities, but the wording only says the company aims to be a good neighbour. It does not explain whether the policy is meant to prevent harm, support engagement, or guide how the business responds to community concerns, and it does not say which community types or places are in scope.

PWhat level of detail should the preparer include so the policy can be understood as more than a general statement of intent?
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Referencias del marco

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Preguntas frecuentes

Preguntas que responde esta página

How do I use the S3-1 Affected Communities page to draft the disclosure from scratch?+
What data do I need to collect for S3-1 Affected Communities before I start writing?+
How should I decide the scope for S3-1 Affected Communities in practice?+
Who should own the S3-1 Affected Communities inputs in my organisation?+
What should I put in the evidence pack for S3-1 Affected Communities?+
What are the six assurance claims I need to verify for S3-1 Affected Communities?+
What are the common reporting gaps or mistakes on the S3-1 Affected Communities page?+
How do I use the workbook download for S3-1 Affected Communities?+
What is the printable Library Card PDF for S3-1 Affected Communities used for?+
How can I turn the S3-1 Affected Communities data into a draft narrative?+

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