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ESRS S3: Affected Communities·Disclosure Requirement S3-3

Actions & Resources

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.

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Norme

ESRS S3: Affected Communities

Disclosure Requirement S3-3 · 2026-5010-final

En vigueur

2027-01-01

Source officielle : Ouvrir ↗

Dernière révision

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Support pédagogique LRA · Non publié ni approuvé par European Commission

Pour préparer cette information
12champs à préparer 6affirmations à vérifier 5domaines de preuve 3exemples de rapports

Objet de l’information

This disclosure asks an organisation to explain what it is doing, and what it is putting in place, to address the material impacts, risks and opportunities linked to its own workforce. In practice, that means describing the main actions underway, the resources assigned to them, and how these measures are intended to improve outcomes for workers over time. The focus is not just on intentions or policies, but on the concrete steps being taken and the support behind them.

The practical emphasis is on whether the response is broad enough to cover the parts of the business where the workforce is affected, rather than being limited to a few visible or flagship sites. An organisation should be able to show how actions are prioritised, where they apply, and whether the resources are sufficient to deliver them across relevant operations, functions or locations. The aim is to give a clear picture of implementation, not just commitment.

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
Actions carried out A plain summary of the steps the organisation has already put in place in response to the issue, focusing on what was actually done rather than plans. Action logs, project updates, management papers, implementation trackers, or signed-off workplans. Sustainability / issue owner
Prevention and mitigation The measures used to stop the issue happening, or to reduce its effect where it cannot be avoided, described in practical business terms. Risk treatment plans, control registers, remediation trackers, operating procedures, and approval notes. Risk / controls owner
Community programmes The community-facing initiatives the organisation runs or supports, with enough detail to show what the programme is and who it is for. Programme briefs, community investment records, partnership agreements, grant files, and delivery reports. Community investment / social impact
Impact category The kind of impact being described, stated in a way that clearly distinguishes the main issue from other possible impact types. Impact assessment, incident review, stakeholder complaint log, or issue classification note. Sustainability / impact assessment
Response actions The concrete steps taken to address the impact, including operational changes, engagement, remediation, or other follow-up actions. Corrective action tracker, meeting minutes, remediation plan, and evidence of completion. Issue owner / operations
Business trade-offs Any practical balancing decisions made between the impact issue and business needs, such as land use, operations, cost, or continuity. Decision papers, executive approvals, project options analysis, and board or committee papers. Strategy / executive sponsor
Performance measures The key measures used to track performance on the issue, with the metric names and values kept consistent with internal reporting. KPI dashboard, management report, scorecard, or source system extracts. Performance reporting / analytics
Outcome measures The indicators used to show what changed as a result of the organisation’s actions, rather than just what was done. Outcome tracking report, evaluation notes, survey results, or impact review. Monitoring / evaluation
Review cadence How often the organisation checks or updates the relevant measures, stated as the actual monitoring interval used in practice. Monitoring schedule, reporting calendar, control timetable, or review plan. Reporting / monitoring lead
Incident count The total number of relevant incidents recorded for the reporting period, counted once per incident using the agreed incident definition. Incident register, case management system, complaints log, or security/operations records. Incident management / operations
Incident type A short description of what kind of incident occurred, using the organisation’s own classification for land, rights, protest-related, or similar events. Incident forms, case notes, investigation records, and classification guidance. Incident management / legal
Incident seriousness The assessed level of seriousness for the incident, using the organisation’s agreed severity scale and the facts of the case. Severity assessment, investigation report, escalation record, and risk matrix. Incident management / risk
＋ Afficher les sous-éléments de S3-3 (liste de travail LRA)

Comment le préparer

Set the reporting boundary first: decide which sites, operations, projects, and community-facing activities belong in the answer, so you only gather information for the parts of the business that are in scope.
Translate the disclosure into your own internal categories before drafting: separate the response into the actions already carried out, the measures used to avoid or reduce harm, and any community programmes, then map each one to the relevant part of the business.
For the impact section, classify each issue by its nature, record what was done in response, and note any balancing choices where one objective may have affected another, such as land use against business needs.
Pull together the performance information and monitoring trail: collect the key measures used, the indicators showing results, and the cadence at which those results are checked, making sure the figures and narrative line up.
For incidents, compile a complete log with the count, the kind of event, and an assessment of how serious each case was, using the same basis across the period so the totals and descriptions are comparable.
Before finalising, document any exclusions, boundary changes, or restatements, then compare the draft against the official source to confirm nothing material has been missed or reworded in a way that changes meaning.

Demander les données

Request the community actions and tracking evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

What actions, programmes, measures, indicators and incident tracking do we have in place for our affected local communities, and how are we monitoring whether they are working?

Use your organisation’s own terms first, then map them to the disclosure items. For example, if you talk about neighbourhood engagement, site liaison, social investment, grievance handling or local impact tracking, use those labels in the request and only translate them afterwards for reporting. This is a possible LRA training template; adapt it to your organisation and check the source material before sign-off.

Demande faible

Please provide the ESRS S3:S3-3 actions and resources data, including all actions implemented, prevention and mitigation measures, community programmes, impact types, actions taken, trade-offs, KPIs, outcome indicators, monitoring frequency, and incidents.

Pourquoi elle échoue : It uses framework language that many operational teams will not recognise, so the owner may not know which records to pull. It also does not say which sites, systems, time period or internal labels to use, so the response is likely to be incomplete or inconsistent.

Meilleure demande

Please send the community engagement, local impact and incident-tracking records for [period] across [sites/boundary]. Include the actions already in place, any reduction measures, local programmes, the impact categories you use, the follow-up actions, any balancing decisions, the measures you track, how often you review them, and any land/community-rights/protest incidents. Use your own team labels and add the source system and file reference.

Modèle d’e-mail formel
Subject: Request for community action and monitoring evidence for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack and need your help with the evidence for our local community actions and tracking.

Please send, for [reporting period] and [boundary / sites], the information you hold on:
- actions already put in place to address local community impacts;
- measures used to prevent or reduce those impacts;
- any community programmes or local initiatives;
- the main impact types you track;
- the actions taken in response to those impacts;
- any trade-offs or balancing decisions you recorded;
- the indicators you use to track progress;
- the outcome measures you review;
- how often you review them; and
- the number, type and seriousness of any incidents linked to land, community rights or protests.

Please return the data in your own operational language where possible, with a short note explaining the terms you use internally. If you have multiple sources, please include the source system, owner, date extracted and any caveats.

This is a possible LRA training template; adapt it to your organisation and check the source material before sign-off.

Thanks,
[preparer name]
[team]
[contact details]
Version courte pour Teams / Slack
Hi [name] — could you share the community actions and tracking evidence for [period] across [sites/boundary]? Please include what’s been done, any prevention/reduction measures, community programmes, the impact types you track, actions taken, any trade-offs noted, the KPIs/outcome measures, review frequency, and any incidents (count, type, seriousness). Use your team’s own labels and add the source file/system. Thanks.

Exemples sectoriels

Mining

Contexte. A site team tracks land access, local hiring commitments, grievance cases and community investment in separate logs.

Demande adaptée. Please share the site community log, grievance tracker and local investment register for [period] for [mine/site]. Include the actions already in place, any measures to reduce local impacts, community programmes, the impact types you record, follow-up actions, any land-use balancing notes, the indicators you monitor, review frequency, and any incidents linked to land access, community rights or protests.

Exemple de réponse. A table with one row per action or incident, showing the site, internal category, action name, impact type, follow-up action, trade-off note, indicator, outcome measure, review cadence, incident count, incident type and seriousness, plus links to the source logs.

Food & agriculture

Contexte. An agribusiness team manages farmer engagement, water-use mitigation, local community projects and protest monitoring through regional operations.

Demande adaptée. Please send the regional community and farmer-engagement records for [period] across [regions/farms]. Include the measures already in place to reduce local impacts, community programmes, the impact types you track, actions taken, any land or water balancing decisions, the KPIs and outcome measures you review, how often you review them, and any incidents involving land, rights or protests.

Exemple de réponse. A regional summary table with each programme or action, the internal label used, the affected community group, the mitigation step, the balancing note, the KPI, the outcome measure, the review frequency, and incident counts by type and seriousness, with source references to the regional tracker.

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

Explain which definitions were used for each topic, how the figures were compiled from the underlying records, and what basis was used to classify actions, impacts, indicators, incidents and severity.

Note de contexte

Set out what the numbers show about the organisation’s management of community-related impacts, including the scale of actions taken, the kinds of outcomes tracked, and the nature of any incidents recorded.

Déclaration sur les variations

If the figures moved materially, describe the operational or community factors behind the change, noting whether it reflects more activity, different impact types, altered monitoring, or a change in incident severity.

Entrée de l’index de contenu

S3-3 Actions & Resources — [location / page] / [notes]

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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 linked the incident count back to the related complaint routes and follow-up actions so a reviewer can trace each case through the reporting pack.The cross-links may be incomplete, inconsistent, or point to the wrong case set, making the incident figure hard to verify end-to-end.['Case register showing unique IDs used across the incident log, complaint records, and response-action tracker', 'A sample trace from one reported incident to the related channel record and action record', 'Draft report cross-reference map or index used before publication']
We used the same tracking notes and review outputs that management used to judge whether community-related actions were working, rather than relying on a separate narrative prepared only for the report.The statement may overstate how outcomes were assessed if there is no documented method, no follow-up evidence, or only anecdotal review.['Monitoring templates, KPI sheets, or review dashboards used to assess action progress', 'Meeting notes or management reviews showing how effectiveness was judged', 'Evidence of any changes made after review, such as revised actions or closure notes']
Where community measures had to be balanced against other operational pressures, we documented the trade-off and the basis for the chosen approach before finalising the disclosure.The report may present a neat explanation while the underlying decision trail is missing, inconsistent, or not approved.['Decision papers or emails showing the competing pressures considered and the chosen response', 'Approvals from relevant managers or governance forums', 'Version history showing how the wording on trade-offs was settled']
The figures and narrative were built from the action tracker and supporting records that the team uses to manage the material issues, with resource use captured in the same working papers.The disclosure may be based on partial records, outdated inputs, or unsupported estimates of actions and resources.['Action plan or tracker listing planned, underway, and completed measures', 'Budget, staffing, or supplier records supporting the resource claims', 'Reconciliation between source records and the final report tables or text']
We checked that the transition measures were described alongside the other community topics they affect, so the report shows how the topics connect rather than treating them in isolation.The narrative may miss important links between measures and related topics, or may imply a connection that is not supported by the underlying analysis.['Topic mapping or issue matrix showing linked community themes', 'Draft sections demonstrating how related topics were cross-referenced', 'Internal review comments confirming the connections were tested before sign-off']
For the incident figure, we relied on cases that had been confirmed through our review process and counted the types separately so the totals can be traced back to the underlying records.The count may include unverified cases, duplicate entries, or unclear categorisation, which would weaken the assurance trail.['Confirmed incident log with status fields showing verification outcome', 'Classification rules used to assign incident types', 'Reconciliation of the reported totals to the underlying case list']

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

Figures are stated without the supporting narrative, or narrative without figures.
Scope is inconsistent between the text and the numbers.
The reporting boundary is left undefined.
Material changes since the previous period are not disclosed.
Estimates and measured values are not distinguished.
Source records for the figures are not identified.

Lacunes fréquentes

Erreurs à éviter lors de la collecte des données

Wrong owner askedThe request goes to a team that only sees part of the work, so the record misses actions, budgets, or monitoring details held elsewhere.
Framework terms used too earlyPeople are asked for answers in disclosure language instead of the business terms they use day to day, which leads to mismatched or unusable source data.
Scope not pinned downThe team never agrees which sites, communities, projects, or time period belong in the pull, so different contributors send different populations.
＋ Afficher 5 de plus

Là où un jugement professionnel est souvent nécessaire

What counts after a buy-in or sale-outUse the reporting cut-off you have set for the period, then explain whether newly added or removed sites, teams, or communities are included only from the date control changed or for the full period.
When local labels do not line upWhere the same issue is described differently in different countries, map each local label to one internal category and disclose the mapping rule so readers can see how like-for-like grouping was done.
People or places near the boundary of scopeDecide in advance how you will treat groups that are partly affected, indirectly linked, or only occasionally touched by the activity, and state the inclusion rule you used.
＋ Afficher 6 de plus

Exemples

Exemples illustratifs

Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.

Illustrative (synthetic) example — Food processing

We are providing this as a synthetic example only. During the year, we put in place land-use controls, supplier checks, and local engagement measures to reduce pressure on nearby communities, and we also ran community support programmes covering water access and grievance handling.
- The main issue was a change in land access linked to a new site expansion; we paused one parcel, redesigned access routes, and offered compensation and livelihood support where needed.
- We tracked the work through monthly site reviews and quarterly community reporting, using indicators such as hectares affected, households reached, complaints closed, and restoration progress; the latest review showed 18 hectares affected, 12 hectares restored, 240 households engaged, and 36 complaints received, of which 33 were closed.
- We recorded 4 incidents in total: 2 related to land access, 1 involving community rights concerns, and 1 protest at a site gate; all were assessed as medium severity, with no fatalities or permanent displacement.

Synthetic illustration for practitioner learning only; not legal or compliance advice.

Illustrative (synthetic) example — Renewable energy development

This is a synthetic example for illustration only. We implemented mitigation steps for a transmission corridor by narrowing the footprint, adjusting tower locations, and strengthening consultation with nearby residents and land users, while also funding local skills and access programmes.
- The issue involved land take and temporary access restrictions; we chose a slightly longer route to avoid sensitive areas, accepted higher build costs, and kept a record of the trade-off between land protection and project economics.
- Our indicators were reviewed every two months and included land disturbed, compensation paid, meetings held, and restoration completion; at the latest check, 9 hectares were disturbed, 7 hectares were restored, 14 meetings were held, and 95% of agreed compensation had been paid.
- We logged 3 incidents: 1 land access dispute, 1 complaint about community consultation, and 1 peaceful protest; each was rated low severity, and all were resolved without escalation.

Synthetic illustration for practitioner learning only; not legal or compliance advice.

Rapports d’entreprises

Comment les entreprises publient S3-3 en pratique

Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.

Rapports réels publiés
SNCF Group
Ground Transportation — Railroads · France · 2025
Ouvrir le rapport →
SNCF Group’s 2025 Full-Year Financial Report includes some related context on monitoring measures introduced and evaluating their effectiveness concerning resource use and the circular economy, as noted on page 55. The report also references processes for repairing negative impacts and channels for stakeholder dialogue, with mentions of risk mapping and actions to mitigate serious damage (p.55) and community engagement (p.80, p.193). However, there is no clear or detailed disclosure of specific actions, resources, or numeric data related to this topic, and several expected narrative items are not found or remain unclear in the report.
bioMérieux S.A.
Healthcare Providers, Services and Technology · France · 2024
Ouvrir le rapport →
bioMérieux S.A.'s 2024 Universal Registration Document includes a narrative mention of actions taken in 2022 to promote workplace health, specifically noting the launch of a review of these activities (p.142). However, the report does not provide further detailed or quantitative information on this topic, as no additional quotable evidence or numeric values related to workplace health promotion were found. Other related sections referenced in the source trail do not contain explicit findings on this disclosure within the report.
Saipem SpA
Oil and Gas · Italy · 2025
Ouvrir le rapport →
Saipem SpA's 2025 Consolidated Sustainability Statement includes some references to human rights issues, noting on page 52 that a new material topic in 2025 relates to violations of human rights concerning discrimination affecting workers in the value chain. The report also mentions targets related to managing material negative impacts on affected communities (p.3) and states that human rights problems or incidents concerning affected communities have been reported (p.173). However, no detailed or quotable evidence specifically addressing the disclosure is found elsewhere in the report.

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Scénarios à travailler

A farming supplier has started a grievance hotline, a land-access mediation process, and a community skills fund after complaints from nearby residents. The draft note also mentions a new road project, but it is not clear whether that is part of the response or just a separate capital plan.

QHow should you decide what to include in the actions-and-resources note for this issue?
Afficher la réponse type →

A site team has introduced extra site checks, revised contractor rules, and a local dialogue forum after tensions with an indigenous community over access to customary land. Management wants to say the actions were taken, but not mention that the new rules slowed operations and increased transport costs.

QWhat should you do when the response creates a business trade-off?
Afficher la réponse type →

A preparer has data showing that a community training programme reached 120 people this quarter, while a land-restoration project covered 45 hectares. The team also tracks complaint resolution time and attendance at stakeholder meetings, but no one has agreed how often these figures are reviewed.

QHow do you decide what performance information belongs in the note, and what else must be stated about it?
Afficher la réponse type →

A company has recorded two separate incidents this year: one protest at a project gate and one complaint about restricted access to grazing land. The draft says both were “minor issues” because no one was injured, but the community says the access restriction affected livelihoods for several weeks.

QHow should you describe the incidents and their seriousness?
Afficher la réponse type →

Références au référentiel

Exigences ESRS applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

ESRS

S3-3

au sein de ESRS S3 : Affected Communities

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Connexes et exploration

Policies (Affected Communities) → FicheEngagement & Grievance Mechanisms → FicheTargets → Fiche Parcourir toutes les informations →

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

How do I prepare ESRS S3-3 Affected Communities using this page step by step?+
What data do I need to collect for S3-3 Affected Communities on this page?+
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What are the six assurance claims I need to verify for S3-3 Affected Communities?+
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How do I use the Prep & Assurance workbook for S3-3 Affected Communities?+
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How do I turn S3-3 Affected Communities data into a draft disclosure?+

Autres questions auxquelles cette page peut aider

S3-3 Affected Communities checklist for data collection and evidence packS3-3 Affected Communities assurance-ready evidence pack contentsHow to draft S3-3 Affected Communities from workbook dataS3-3 Affected Communities common mistakes to avoidS3-3 Affected Communities review cadence and incident data questionsS3-3 Affected Communities business trade-offs and response actions examplesS3-3 Affected Communities narrative starters for a disclosure draftS3-3 Affected Communities content index line exampleS3-3 Affected Communities synthetic example table explanationS3-3 Affected Communities from company reports linksS3-3 Affected Communities plain-language explainer summaryS3-3 Affected Communities how to use the downloadable workbook and PDF

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