ESRS S3: Affected Communities·Disclosure Requirement S3-4
Targets
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 S3-4 · 2026-5010-final
Dernière révision
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Support pédagogique LRA · Non publié ni approuvé par European Commission
Objet de l’information
This disclosure asks an organisation to explain the social targets it has set in relation to affected communities, and to show how those targets connect to its impacts, risks and opportunities. In practice, the report should make clear what the target is trying to achieve, the baseline or starting point, the timeframe, and how progress is being tracked. It is not enough to list ambitions in general terms; the organisation should show that the targets are specific and linked to the issues that matter for communities.
The practical focus is on whether the targets are meaningful across the parts of the business that create the relevant community impacts, rather than only at a few visible or flagship locations. Organisations should therefore consider whether targets apply across operations, projects, sites, or value chain activities where community effects arise, and explain any exclusions or differences in coverage. The aim is to help readers understand how the organisation is using targets to manage and improve its relationship with affected communities in a consistent way.
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 |
|---|---|---|---|
| Target setting | Record the intended end-state for the topic, including the specific level or outcome the organisation says it is aiming for. | Strategy paper, target register, board-approved plan, or programme document showing the stated target and approval date. | Strategy / sustainability team |
| Affected area | State which communities and/or places the target applies to, using the same geographic or population boundary the organisation actually uses. | Project scope note, impact assessment, site list, community mapping, or programme charter defining the covered locations or groups. | Sustainability / community relations |
| Starting point | Capture the reference point used before progress is measured, including the exact starting value and the date or period it relates to. | Baseline study, prior-year report, monitoring file, or approved methodology showing the starting measure and timing. | Data / performance reporting |
| Delivery timetable | Set out when the target is expected to be reached, including any milestone dates or end date used for tracking. | Roadmap, implementation plan, target tracker, or board paper with the agreed dates and milestones. | Programme management |
| Metric link | Show which performance measure is used to track the target, and how that measure connects to the stated objective. | KPI dictionary, metric methodology, dashboard definition, or reporting pack linking the target to the chosen measure. | Performance management / reporting |
Comment le préparer
Demander les données
Request the community target details and supporting evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
What community-related targets has the business set, and what are the baseline, timing, scope and KPI links behind them?
Use your organisation’s own wording first, then map it to the reporting fields. For example, if you talk about neighbourhood programmes, local partnerships, beneficiary groups or place-based commitments, use those terms in the request and only translate them afterwards for reporting. Keep the ask in business language, not framework language, and check the source material before sign-off.
Demande faible
Please provide the ESRS S3 targets, including the baseline, scope, timeline and KPI linkage.
Pourquoi elle échoue : This uses framework wording that many operational owners will not use day to day, so it can slow down the response and lead to partial or misread answers. It also does not tell the owner what internal artefacts to pull together or how to present the information in their own language first.
Meilleure demande
Please send the current community commitment targets for [programme / area] for [reporting period], using your team’s own terms first. Include the target wording, starting point, timing, the community or geography covered, the linked measure, the source file or system, and any changes during the period.
Modèle d’e-mail formel
Subject: Data request for community target details and evidence Hi [Name], Please could you send over the current target details for [programme / area] for [reporting period]? We need the information in your own working terms first, then we will map it for reporting. Please include: - the target statement - the starting point used - the timing or milestone plan - the community or geography covered - the KPI or measure linked to the target - the source system or file used - any changes, restatements, or exceptions in the period If helpful, you can return it in the table format below and attach any supporting files or screenshots. This is a draft LRA training template for internal use only. Please adapt it to your organisation and check the source material before sign-off. Thanks, [Your name]
Version courte pour Teams / Slack
Hi [Name] — could you share the current community target details for [programme / area] for [reporting period]? Please use your team’s own terms first, then we’ll map them for reporting. Include the target, starting point, timing, scope, linked KPI, source file/system, and any changes. Draft training template only — please adapt to your organisation and check the source material before sign-off.
Exemples sectoriels
Utilities
Contexte. A local engagement team tracks commitments for neighbourhood support around a generation site.
Demande adaptée. Please share the current neighbourhood commitment targets for [site / area] for [reporting period]. Use your team’s own terms first. Include the target wording, starting point, delivery dates, catchment area, linked measure, source tracker, and any changes or exceptions.
Exemple de réponse. Target: reduce unresolved local complaints by 20% by 31 Dec 2025. Baseline: 150 open complaints at 1 Jan 2025. Scope: communities within 5 km of [site]. Linked measure: monthly complaint closure rate. Source: local engagement tracker v3. Status: 112 open complaints at period end.
Consumer goods
Contexte. A social impact team manages commitments for supplier-community programmes in a manufacturing region.
Demande adaptée. Please send the current community programme targets for [region / programme] for [reporting period]. Use your own working terms first. Include the target, starting point, milestone dates, community group covered, linked KPI, source register, and any restatements.
Exemple de réponse. Target: reach 3,000 households through local skills sessions by Q4 2025. Baseline: 0 households at programme launch on 1 Feb 2025. Scope: households in [region]. Linked KPI: households attending at least one session. Source: community programme register. Status: 1,240 households reached to date.
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
We have described the target using the measure selected for tracking, the starting reference point, the intended end value, the period over which it is meant to be achieved, and the communities or places it covers.
Note de contexte
These figures show the intended change from the opening position to the planned end point, and they indicate which communities or locations are included in the commitment.
Déclaration sur les variations
If the figures move over time, explain whether the change reflects a revised target level, a different starting reference, a shift in timing, or a change in the communities or geography covered.
Entrée de l’index de contenu
S3-4 Targets — [location / page] / [notes]Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour S3-4 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| I have kept the coverage figure to the parts of the business and supply chain we actually reviewed, and I can show how we decided what was in and out. | The assurer may test whether the boundary was set consistently, whether exclusions were justified, and whether the figure could be overstated or incomplete because some relevant activities were left out. | Boundary memo or scoping note; list of included and excluded entities, sites, activities and value-chain stages; rationale for exclusions; sign-off from the reporting owner or control function. |
| I can trace the figure back to source records, and the underlying data were checked for obvious gaps, duplicates and internal inconsistencies before we published them. | The assurer may probe whether the data are complete, accurate and free from double counting, and whether any manual adjustments were made without proper support. | Source extracts; data lineage or mapping file; reconciliation checks; exception logs; evidence of review of duplicates, missing records and manual overrides; approval trail. |
| Where we used estimates or proxies, I have documented the basis and can explain why they were needed and how sensitive the result is to those choices. | The assurer may challenge whether estimates were reasonable, whether assumptions were biased, and whether the disclosed figure would change materially under different inputs. | Estimation methodology; assumption log; proxy selection rationale; sensitivity analysis; working papers showing calculations; management review notes. |
| The evidence pack includes the documents we relied on to prepare the disclosure, so the published statement can be tied back to contemporaneous records. | The assurer may look for whether evidence was created after the fact, whether it is sufficiently specific to the reported figure, and whether the audit trail is strong enough to support the claim. | Meeting notes; data requests and responses; spreadsheets or system reports; correspondence with internal owners or external parties; version history; document retention index. |
| Before release, we ran a final check to make sure the wording, numbers and cross-references were consistent with the supporting files and with the rest of the report. | The assurer may test for transcription errors, inconsistent terminology, broken links between narrative and numbers, and contradictions with other sections of the report. | Pre-publication review checklist; proofread or tie-out sheet; cross-reference check; final draft versus source comparison; approval from finance, sustainability and legal or disclosure reviewers. |
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 a 2028 goal to cut the share of workers in our direct operations who report low trust in grievance handling from a 2024 starting point of 18% to 8%, covering our own sites in three countries where we employ 12,500 people. Progress is tracked through our employee trust score, which is the KPI linked to this target, and we review it annually against the same baseline so the trend is comparable over time.
This example shows how to describe a social target in plain language: state the starting point, the intended end point, where it applies, when it should be reached, and which metric is used to monitor it.
We are aiming by 2030 to reduce the proportion of contract workers in our assembly and testing operations who say they would not raise a concern through our channels from a 2025 starting level of 24% to 10%, across four manufacturing locations in two regions where we have 9,000 direct and agency workers. The measure we use to follow this commitment is our speak-up confidence KPI, and we compare each year’s result with the 2025 baseline.
This example shows a second way to present the same kind of information: make the target, starting point, deadline, location coverage, and linked performance measure easy to identify without copying the standard’s wording.
Rapports d’entreprises
Comment les entreprises publient S3-4 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
Your community-relations team has agreed a target to improve access to local jobs in two districts where your operations are concentrated. The draft note says the aim is to 'increase opportunities' but does not say which districts are covered, what starting point was used, or when the change should be achieved.
A business unit has a target to reduce complaints from residents near one site. The draft uses last year’s complaint count as the reference point, but the team has not explained whether that count is the baseline for the target or just background context.
Your sustainability team has drafted a target to improve community engagement scores across all operating areas, but the KPI dashboard only tracks engagement at one flagship site. The draft also leaves out any mention of how the target connects to that dashboard measure.
Management wants to report a target to increase local procurement from community suppliers over the next three years. The draft says the target is 'long term' and mentions a procurement metric, but it does not say whether the metric is the one used to monitor delivery or whether the timeline is fixed.
Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
S3-4
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 to gather the listed datapoints and shape a first draft. The page also gives narrative starters and a content-index line you can use to turn the data into report-ready wording.
The page says to prepare five datapoints: target setting, affected area, starting point, delivery timetable and metric link. Use those as your minimum data set before you write the narrative or build the table.
The page flags affected area as one of the datapoints to prepare, so you should identify the area covered by the disclosure and keep the scope consistent across your narrative, table and evidence pack. The page does not give a formal definition, so use the explainer and your internal records to keep the scope clear and documented.
Starting point is one of the datapoints the page tells you to prepare, so you should capture the baseline you are measuring against before the target or action plan begins. The evidence pack and assurance claims sections are there to help you show where that baseline came from and why it is reliable.
Use the step-by-step preparation section to assign who owns each datapoint and who signs off the draft. The workbook is designed to help you organise that work so the narrative, data and evidence are all traceable to the right owner.
The page includes an evidence pack with five items specifically for assurance readiness, so you should assemble those materials alongside the draft. Keep the pack linked to the five assurance claims so a reviewer can trace each claim back to supporting evidence.
The page lists five assurance claims with a claim, risk and evidence view, which you can use to test whether the disclosure is supported and internally consistent. Treat them as a checklist for challenge, not as a substitute for your own controls and source documents.
The page has a section on common reporting gaps and mistakes, so use it as a pre-submission check before you finalise the draft. It is especially useful for spotting missing datapoints, weak evidence or inconsistent wording between the narrative and the table.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which you can use to organise the datapoints, evidence and assurance checks before drafting. It is meant to support preparation rather than replace judgement or internal review.
The Download Centre also provides a printable Library Card in .pdf format, which is useful as a quick reference while you are preparing the disclosure or checking a draft. Use it alongside the workbook if you want a lighter-weight working copy.
The page includes synthetic illustrative examples, including a quantitative table, to show how the disclosure can be presented in practice. Use them as formatting and drafting aids only, and keep your own numbers and wording consistent with your actual data.
Autres questions auxquelles cette page peut aider
Aller plus loin · S3-4
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