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ESRS S4: Consumers and End-users·Disclosure Requirement S4-4

Targets

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

Passaporto pubblicato

Revisione in attesa
··· In revisione Revisione editoriale in corso Predisposto a partire da fonti ufficiali e da evidenze di report pubblicati. Non è ancora registrato un approvatore, quindi la pagina non riporta una firma. Usala insieme alla fonte ufficiale European Commission finché la revisione è in corso.

Standard

ESRS S4: Consumers and End-users

Disclosure Requirement S4-4 · 2026-5010-final

In vigore

2027-01-01

Fonte ufficiale: Apri ↗

Ultima revisione

Materiale didattico LRA · Non emesso né approvato da European Commission

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
+ Mostra i sotto-elementi di S4-4 (checklist di lavoro LRA)

Come prepararla

Set the boundary for the target first: identify which products or users the target applies to, so the scope is clear before you draft anything else.
Define the target itself in business terms: state the value you are aiming for, and make sure the wording is specific enough to be understood without the standard in front of you.
Pin down the starting point: record the baseline you will measure against, using the same basis consistently across the disclosure.
Fix the timing: set out the timeline for the target, including the point by which it is meant to be reached.
Link the target to the performance measure: show which KPI or other metric it connects to, so readers can see how progress will be tracked.
Before finalising, check the draft against the official source, and document any exclusions, scope changes, or wording adjustments so the reported information stays traceable and consistent.

Richiedi i dati

Request the target-setting evidence from the product owner

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta debole

Please send the ESRS S4-4 targets, including the target values, scope, baseline, timeline and KPI linkage.

Perché non funziona: 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.

Richiesta migliore

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.

Modello di e-mail formale
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]
Versione breve per 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.

Esempi di settore

Retail / Consumer Goods

Contesto. The business tracks customer-service and product-quality goals in a monthly commercial scorecard.

Richiesta adattata. 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.

Esempio di risposta. 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

Contesto. The business manages service-quality goals through a customer outcomes dashboard.

Richiesta adattata. 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.

Esempio di risposta. 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.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

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 di contesto

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.

Dichiarazione sulle variazioni

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.

Voce dell’indice dei contenuti

S4-4 Targets — [location / page] / [notes]

Centro download

Strumenti e moduli per la preparazione

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Gratis · Membri della Community

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
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']

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.

Lacune ricorrenti

Errori da evitare nella raccolta dei dati

Unclear ownerThe team asks the wrong business lead for the target details, so the numbers come from someone who does not hold the working records.
Framework language used too earlyPeople ask for the target in reporting jargon instead of the organisation’s own terms, and the answer comes back too vague to use.
Scope not pinned downThe data pull does not separate which products or user groups are in and out, so the target is built on a wider or narrower set than intended.
+ Mostra 6 in più

Dove serve spesso un giudizio professionale

Setting the target around a changed business perimeterIf acquisitions, disposals or other portfolio moves alter the group you are tracking, explain which perimeter you used for the target, baseline and timeline, and why that choice gives a fair comparison over time.
Using one definition across different countriesWhere local operating units describe the same customer or user group differently, pick one working definition for the target and say how you aligned the country-level data so the scope is consistent.
Deciding who sits just inside or outside the target populationFor people or user groups near the edge of scope, set out the inclusion rule you applied, note any exclusions, and explain the practical reason for drawing the line there.
+ Mostra 6 in più

Esempi

Esempi illustrativi

Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.

Illustrative (synthetic) example — consumer electronics manufacturing

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.

Illustrative (synthetic) example — food retail

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.

Report aziendali

Come le aziende rendicontano S4-4 nella pratica

Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.

Report reali pubblicati
Coca-Cola HBC AG
Food and Beverage Processing · Switzerland · 2024
Apri il report →
Coca-Cola HBC AG’s Sustainability Statement 2024 includes a reported value related to emissions reduction targets, noting a shift in the baseline year from 2017 to 2019 for mid-term 2030 targets (p.49). The report also references scope 3 emissions from packaging, though the disclosure is unclear and does not provide a definitive statement on this datapoint (p.43). Several expected narrative items are not found in the report, indicating gaps in explicit disclosure for some aspects of the sustainability data.
Abertis
Ground Transportation — Highways and Railtracks · Spain · 2024
Apri il report →
Abertis’ 2024 Annual Report includes a clear statement that its targets meet all applicable Science Based Targets initiative (SBTi) criteria regarding timeline, emissions coverage, and ambition, as noted on page 112. The report also provides baseline values for emissions reduction targets, including a 40% reduction in Scope 1 and Scope 2 emissions by 2027 compared to 2019, with related data on pages 79, 81, 110, and 113. However, the report lacks a fully clear and explicit disclosure of some related narrative items, such as detailed baseline values and linkage with Sustainable Development Goals, which are mentioned but not clearly disclosed on pages 80 and 259.
Hugo Boss AG
Textiles, Apparel, Footwear and Luxury Goods · Germany · 2024
Apri il report →
Hugo Boss AG’s 2024 Annual Report includes a specific target for circular economy efforts, aiming for 80% of its apparel products to be recyclable, as noted on page 83. However, the report provides only partial application of targets related to resource use and circular economy (p.315), and the disclosure of related KPIs is unclear, with a mention on page 88 that the KPI value at the economic activity level is at least 0.5% of total sales or CapEx but without clear elaboration. No other quotable evidence or comprehensive narrative on this disclosure was found in the report.

Confronta affiancati →

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Scenari da affrontare

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.

DWhat should the preparer do before finalising the target description?
Mostra la risposta modello →

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.

DHow should the baseline be handled in the disclosure?
Mostra la risposta modello →

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.

DWhat decision should the preparer make about the timing information?
Mostra la risposta modello →

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.

DWhat should the preparer check before sign-off?
Mostra la risposta modello →

Riferimenti al framework

Requisiti ESRS pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

ESRS

S4-4

all’interno di ESRS S4: Consumers and End-users

Apri la fonte ufficiale →

Correlati ed esplora

Altro in ESRS S4 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

FAQ

Domande a cui risponde questa pagina

For ESRS S4-4, what should I gather before drafting the disclosure on target values, covered products and users, starting point, delivery timetable and metric link?+
How do I use the step-by-step 'how to prepare' section for S4-4 in practice?+
What scope and methodology decisions do I need to settle for S4-4 before I write the disclosure?+
Who should own the S4-4 data points and evidence pack in my team?+
What evidence do I need to make an S4-4 disclosure assurance-ready?+
How do the six assurance claims for S4-4 help me check the disclosure before sign-off?+
What are the common reporting gaps or mistakes for S4-4 that I should avoid?+
How should I use the synthetic illustrative example disclosures for S4-4 without copying them into my report?+
What can I take from the S4-4 draft-output section when turning data into a narrative?+
How do I use the Prep & Assurance workbook for S4-4?+
What is the printable Library Card PDF for S4-4 useful for?+

Altre domande in cui questa pagina può aiutare

Approfondisci · S4-4

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