Sustainability Language

Sustainability measurement & disclosure

ESRS S4

The European Sustainability Reporting Standard setting disclosure requirements on consumers and end-users.

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Definition

ESRS S4 is the topical European Sustainability Reporting Standard on consumers and end-users, adopted under Commission Delegated Regulation (EU) 2023/2772. It covers material impacts of the undertaking's products and services on consumers and end-users — including information-related impacts (privacy, security, manipulation), personal safety, and social inclusion such as access and non-discrimination.

References

Overview

What it means

S4 applies the common ESRS structure to downstream impacts, requiring policies, engagement, actions and targets regarding consumer health, safety, data and accessibility. Full application benefits from phase-in provisions to financial years from 2027 for first-wave reporters. It is typically material for consumer goods, digital services, finance and health sectors.

How it is used

Used by CSRD reporters to disclose product-responsibility impacts; connects to consumer-protection, product-safety and data-protection law.

Why it matters

S4 extends mandatory sustainability disclosure to what products and services do to people — beyond factory gates.

Review

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