Sustainability Language

Sustainability measurement & disclosure

ESRS S3

The European Sustainability Reporting Standard setting disclosure requirements on affected communities.

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Definition

ESRS S3 is the topical European Sustainability Reporting Standard on affected communities, adopted under Commission Delegated Regulation (EU) 2023/2772. It covers material impacts on communities affected by the undertaking's own operations or value chain — including economic, social and cultural rights, land and security-related impacts, and the particular rights of Indigenous peoples, including free, prior and informed consent.

References

Overview

What it means

S3 requires disclosure of policies, community-engagement processes, actions and targets, grounded in the UN Guiding Principles. Full application benefits from phase-in provisions to financial years from 2027 for first-wave reporters. It is typically material for extractives, infrastructure, agribusiness and large land-footprint sectors.

How it is used

Used by CSRD reporters to disclose community impacts and remedy; connects to FPIC practice, grievance mechanisms and social licence to operate.

Why it matters

S3 brings community and Indigenous rights impacts into mandatory disclosure, a historically under-reported dimension of corporate impact.

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