ESRS S4: Consumers and End-users·Disclosure Requirement S4-4
Targets
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Pasaporte publicado
Revisión pendienteNorma
ESRS S4: Consumers and End-users
Disclosure Requirement S4-4 · 2026-5010-final
Última revisión
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Material formativo de LRA · No emitido ni avalado por European Commission
Foco de la divulgación
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.
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 |
|---|---|---|---|
| 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 |
Cómo prepararlo
Solicitar los datos
Request the target-setting evidence from the product owner
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud débil
Please send the ESRS S4-4 targets, including the target values, scope, baseline, timeline and KPI linkage.
Por qué falla: 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.
Solicitud mejor
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.
Plantilla de correo formal
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]
Versión corta para Teams / Slack
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.
Ejemplos sectoriales
Retail / Consumer Goods
Contexto. The business tracks customer-service and product-quality goals in a monthly commercial scorecard.
Solicitud adaptada. 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.
Ejemplo de respuesta. 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
Contexto. The business manages service-quality goals through a customer outcomes dashboard.
Solicitud adaptada. 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.
Ejemplo de respuesta. 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.
Redacte su divulgación
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
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.
Nota de contexto
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.
Declaración sobre las variaciones
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.
Entrada del índice de contenidos
S4-4 Targets — [location / page] / [notes]Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para S4-4 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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'] |
Paquete de evidencia que preparar
Carencias habituales en los informes
Carencias habituales
Errores que evitar al recopilar los datos
Dónde suele hacer falta juicio profesional
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
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.
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.
Informes de empresas
Cómo informan las empresas sobre S4-4 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Pregunte al asistente de IA de Study Studio sobre esta divulgación
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Compruebe su comprensión
Escenarios para trabajar
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.
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.
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.
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.
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
S4-4
dentro de ESRS S4: Consumers and End-users
Relacionado y explorar
Más en ESRS S4 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Preguntas frecuentes
Preguntas que responde esta página
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Más preguntas con las que puede ayudar esta página
Profundizar · S4-4
Aprenda a preparar esta divulgación de principio a fin
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.
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