ESRS S3: Affected Communities·Disclosure Requirement S3-1
Policies (Affected Communities)
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Passeport publié
Révision en attenteNorme
ESRS S3: Affected Communities
Disclosure Requirement S3-1 · 2026-5010-final
Dernière révision
—
Support pédagogique LRA · Non publié ni approuvé par European Commission
Objet de l’information
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.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | 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 |
Comment le préparer
Demander les données
Request the community policy details from the policy owner
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Demande faible
Please provide the ESRS S3:S3-1 policy disclosures for affected communities, including the policy scope, community types, objectives, Indigenous provisions, and FPIC coverage.
Pourquoi elle échoue : 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.
Meilleure demande
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.
Modèle d’e-mail formel
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]
Version courte pour 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.
Exemples sectoriels
Mining / Extractives
Contexte. A site team manages community relations around a mine, nearby settlements, and Indigenous land users.
Demande adaptée. 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.
Exemple de réponse. 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
Contexte. A developer manages community relations for wind farms and transmission works across multiple regions.
Demande adaptée. 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.
Exemple de réponse. 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
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
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.
Note de contexte
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.
Déclaration sur les variations
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.
Entrée de l’index de contenu
S3-1 Policies (Affected Communities) — [location / page] / [notes]Centre de téléchargement
Outils et formulaires de préparation
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
Lacunes fréquentes
Erreurs à éviter lors de la collecte des données
Là où un jugement professionnel est souvent nécessaire
Exemples
Exemples illustratifs
Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.
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.
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.
Rapports d’entreprises
Comment les entreprises publient S3-1 en pratique
Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.
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Scénarios à travailler
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.
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.
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.
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.
Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
S3-1
au sein de ESRS S3 : Affected Communities
Connexes et exploration
Plus dans ESRS S3 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
FAQ
Questions auxquelles cette page répond
Start with the plain-language explainer, then work through the step-by-step preparation section and the datapoints list. The page also gives draft-output ideas, so you can turn the collected information into a first-pass narrative rather than starting from a blank page.
The page lists the datapoints to prepare: policy title, community coverage, covered community groups, policy aims, community coverage flag, community categories, place coverage, Indigenous policy flag, Indigenous provisions, and FPIC coverage flag. Use that list as your collection checklist so you can see what is already available and what still needs to be requested from data owners.
Use the page’s coverage fields to define scope consistently: community coverage, covered community groups, community categories, place coverage, and the relevant flags. The page is designed to help you set a clear boundary for what is included in the disclosure before you draft the narrative.
The page is set up for use by sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can confirm the policy details and coverage fields. In practice, assign each datapoint to a named owner so the evidence pack can be assembled without last-minute chasing.
The page includes an evidence pack with five items for assurance readiness, so use that as the core file set supporting the disclosure. Build the pack around the policy document, coverage information, and any supporting records that show how the datapoints were determined.
The page says there are six assurance claims to verify, each with a claim, risk and evidence prompt. Use those claims to test whether the disclosure is complete, internally consistent, and backed by documents before it goes to review.
The page lists common reporting gaps and mistakes to help you spot weak points before submission. Use that section as a pre-check against missing datapoints, unclear scope, or unsupported statements in the draft.
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the datapoints, track evidence, and prepare the disclosure in a way that is easier to review and assure.
The Download Centre also includes a printable Library Card in PDF format. It is a quick reference version of the page content, useful when you want the disclosure checklist and key prompts in a compact format.
Use the draft-output section, which provides visualisation ideas, narrative starters, and a content-index line. That lets you move from the datapoints and evidence into a structured draft that is easier to sense-check and finalise.
Autres questions auxquelles cette page peut aider
Aller plus loin · S3-1
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