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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 attente
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Norme

ESRS S3: Affected Communities

Disclosure Requirement S3-4 · 2026-5010-final

En vigueur

2027-01-01

Source officielle : Ouvrir ↗

Dernière révision

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
+ Afficher les sous-éléments de S3-4 (liste de travail LRA)

Comment le préparer

Set the boundary first: decide which communities and which places are covered by the target, so the scope is clear before you draft anything else.
Define the target in business terms: state the value you are aiming for, the starting point you are measuring from, and the time period over which progress is expected.
Link the target to the right performance measure: identify the KPI or other metric that will be used to track progress, and make sure it matches the target you have set.
Gather the support behind the numbers or narrative: collect the records, calculations, and source material that show how the target, baseline, timing, and KPI connection were determined.
Record any limits or changes: explain any parts of the scope you left out, and note any changes to the target, baseline, timing, or metric so readers can see what has shifted.
Check the final disclosure against the official source: confirm that the scope, target value, baseline, timeline, and KPI linkage are all covered consistently and without gaps.

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.

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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

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.

Lacunes fréquentes

Erreurs à éviter lors de la collecte des données

Wrong ownerThe team asks the wrong business lead for the target figures, so the numbers come from someone who does not hold the working records.
Framework language instead of local termsPeople ask for the target using framework labels rather than the organisation’s own operational wording, and the source team cannot map the request to its records.
Scope left vagueThe data pull starts before anyone has fixed which communities and which geography are in or out, so the figures mix different populations.
+ Afficher 7 de plus

Là où un jugement professionnel est souvent nécessaire

Choosing the target population when the footprint changesIf sites, programmes, or communities are added or removed through acquisitions, disposals, or reorganisation, explain whether the target set is frozen to the original footprint or reset to the new operating map, and show how the change affects the target value, baseline, and timing.
Aligning local definitions across countriesWhere the same social issue is described differently in different countries or business units, set out the common internal definition used for the target and explain any local exceptions, so readers can see what is counted in and out.
Deciding who sits just inside or outside the target groupState the inclusion rule for people or communities on the boundary of the target population, such as temporary, indirect, seasonal, migrant, or otherwise hard-to-classify groups, and explain any exclusions that materially affect the result.
+ Afficher 5 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 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.

Illustrative (synthetic) example — consumer electronics assembly

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.

Rapports réels publiés
Continental AG
Tires · Germany · 2025
Ouvrir le rapport →
Continental AG’s 2025 Annual Report provides covered data on Scope 1 and Scope 2 greenhouse gas emissions intensity related to tire production, indicating targets achieved by 2025 (p.133), and notes that coverage exceeds 90% with main and interim targets extending to production in own tire operations, based on a 2019 base year (p.128). The report also references data collection at the level of key actions within the transition plan (p.143) and mentions targets supporting waste hierarchy recycling and prevention levels (p.162). However, the disclosure of some narrative items remains unclear, such as the adjustment of intensity targets without changes to the fundamental target pathway (p.129), and several expected datapoints are not found in the report.
Hyundai Engineering & Construction Co.,Ltd.
Construction and Engineering · South Korea · 2025
Ouvrir le rapport →
Hyundai Engineering & Construction Co., Ltd.'s 2025 Sustainability Report includes a covered narrative on page 22 outlining their commitment to achieving carbon neutrality by 2045 and implementing carbon reduction measures. However, beyond this, no other quotable evidence related to the disclosure was found in the report. Notably, several expected narrative items are missing or unclear, as no additional detailed information or data points were located elsewhere in the document.
Aena S.M.E., S.A.
Air Transportation — Airport Services · Spain · 2025
Ouvrir le rapport →
Aena S.M.E., S.A.’s 2025 Sustainability report does not provide direct quotable evidence for the disclosure in question, as no specific narrative items were found in the report (no page). The report references other linked datapoints related to environmental and social standards, such as ESRS 2 and various E and S codes, but these are not elaborated within the report itself (p.182, p.136). Consequently, the report lacks clear, standalone information on the disclosure, making it unclear how the company addresses this specific topic.

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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.

QWhat should you add before sign-off so the target can be understood as a proper reporting item?
Afficher la réponse type →

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.

QHow do you decide whether the reference point is good enough for the disclosure?
Afficher la réponse type →

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.

QWhat is the key judgement on the KPI link before the disclosure is finalised?
Afficher la réponse type →

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.

QWhat should the preparer resolve before the target is included in the report?
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

S3-4

au sein de ESRS S3 : Affected Communities

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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

How do I use the S3-4 Affected Communities page to draft the disclosure from scratch?+
What datapoints do I need to collect for S3-4 Affected Communities before I can draft the disclosure?+
How should I define the affected area for S3-4 Affected Communities in practice?+
What does the S3-4 starting point mean and how do I evidence it?+
How do I set ownership for the S3-4 Affected Communities disclosure across ESG, HR and data owners?+
What should I include in the evidence pack for S3-4 Affected Communities to be assurance-ready?+
What are the five assurance claims on the S3-4 page and how do I use them?+
What common mistakes does the S3-4 Affected Communities page warn me to avoid?+
How do I use the Prep & Assurance workbook for S3-4 Affected Communities?+
What can I do with the printable Library Card PDF for S3-4 Affected Communities?+
How do the synthetic example disclosures on the S3-4 page help me write my own draft?+

Autres questions auxquelles cette page peut aider

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