INSTRUCTIONS 1) the DPs reported in ESRS S4 are subject to Materiality Assessment. 2) Not all DPs are to be reported if the undertaking has not adopted the respective policies, implemented the respective actions or set the respective targets in relation to  a sustainability matter that has been assessed to be material [see ESRS 1 par. 33]. 3) Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the DPs reported in ESRS S4 for the first 2 years of preparation of their sustainability statement [see ESRS 1 Appendix C: List of phased-in Disclosure Requirements].  If S4 is material, the undertaking shall nevertheless disclose DPs reported under par. 17-BP2 of ESRS 2 [see column K] 4) The column L is not applicable as there are not DPs subject to phased-in [see Appendix C of ESRS 1]. 5) Metrics to be disclosed, in addition to the ones explicitly requried by ESRS, also include entity-specific ones, as well as those arising from other legislation or standard
ID	ESRS	DR	Paragraph	Related AR	Name	Data Type	Conditional or alternative DP	May [V]	Appendix B - ESRS 2 (SFDR + PILLAR 3 + Benchmark + CL)	Appendix C - ESRS 1 DPs subject to phasing-in provisions applicable to undertaking with less than 750 employees	Appendix C - ESRS 1 DPs subject to phasing-in provisions applicable to all undertakings
S4.SBM-3_01	S4	S4.SBM-3	10	AR 5  -AR 6	All  consumers and end-users who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2	semi-narrative				2 years
S4.SBM-3_02	S4	S4.SBM-3	10 a		Description of types of consumers and end-users subject to material impacts	narrative				2 years
S4.SBM-3_03	S4	S4.SBM-3	10 a i-iv		Type of consumers and end-users subject to material impacts by own operations or through value chain	semi-narrative				2 years
S4.SBM-3_04	S4	S4.SBM-3	10 b		Material negative impacts occurrence (consumers and end-users)	semi-narrative	Conditional			2 years
S4.SBM-3_05	S4	S4.SBM-3	10 c		Description of activities that result in positive impacts and types of  consumers and end-users that are positively affected or could be positively affected	narrative	Conditional			2 years
S4.SBM-3_06	S4	S4.SBM-3	10 d		Description of material risks and opportunities arising from impacts and dependencies on  consumers and end-users	narrative				2 years
S4.SBM-3_07	S4	S4.SBM-3	11	AR 7	Disclosure of whether and how understanding of how consumers and end-users with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed	narrative				2 years
S4.SBM-3_08	S4	S4.SBM-3	12	AR 8	Disclosure of which of material risks and opportunities arising from impacts and dependencies on consumers and end-users are impacts on specific groups	narrative				2 years
S4.MDR-P_01-06	S4	S4-1	15		Policies to manage material impacts, risks and opportunities related to consumers and end-users [see ESRS 2 MDR-P]	MDR-P				2 years
S4-1_01	S4	S4-1	15		Policies to manage material impacts, risks and opportunities related to affected consumers and end-users, including specific groups or all consumers / end-users	narrative				2 years
S4-1_02	S4	S4-1	16		Description of relevant human rights policy commitments relevant to consumers and/or end-users	narrative			SFDR	2 years
S4-1_03	S4	S4-1	16 a		Disclosure of general approach in relation to respect for human rights of consumers and end-users	narrative			SFDR	2 years
S4-1_04	S4	S4-1	16 b		Disclosure of general approach in relation to engagement with consumers and/or end-users	narrative			SFDR	2 years
S4-1_05	S4	S4-1	16 c		Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts	narrative			SFDR	2 years
S4-1_06	S4	S4-1	17	AR 11	Description of whether and how policies are aligned with relevant internationally recognised instruments	narrative			SFDR	2 years
S4-1_07	S4	S4-1	17		Disclosure of extent and indication of nature of cases of non-respect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve consumers and/or end-users	narrative			SFDR + Benchmark	2 years
S4-1_08	S4	S4-1	AR 9		Disclosure of explanations of significant changes to policies adopted during reporting year	narrative		V		2 years
S4-1_09	S4	S4-1	AR 13		Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant	narrative		V		2 years
S4.MDR-P_07-08	ESRS 2		62		Disclosures to be reported in case the undertaking has not adopted policies					2 years
S4-2_01	S4	S4-2	20	AR 17	Disclosure of whether and how perspectives of consumers and end-users inform decisions or activities aimed at managing actual and potential impacts	narrative				2 years
S4-2_02	S4	S4-2	20 a	AR 14	Engagement occurs with consumers and end-users  or their legitimate representatives directly, or with credible proxies	semi-narrative	Conditional			2 years
S4-2_03	S4	S4-2	20 b	AR 16	Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement	narrative	Conditional			2 years
S4-2_04	S4	S4-2	20 c	AR 15 - AR 16	Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertakings approach	narrative	Conditional			2 years
S4-2_05	S4	S4-2	20 d		Disclosure of how effectiveness of engagement with  consumers and end-users   is assessed	narrative	Conditional			2 years
S4-2_06	S4	S4-2	21		Disclosure of steps taken to gain insight into perspectives of  consumers and end-users  / consumers and end-users that may be particularly vulnerable to impacts and (or) marginalised	narrative	Conditional			2 years
S4-2_07	S4	S4-2	22		Statement in case the undertaking has not adopted a general process to engage with consumers and/or end-users	narrative	Conditional			2 years
S4-2_08	S4	S4-2	22		Disclosure of timeframe for adoption of general process to engage with  consumers and end-users   in case the undertaking has not adopted a general process for engageme	narrative	Conditional	V		2 years
S4-2_09	S4	S4-2	AR 15		Type of role or function handling with engagement	semi-narrative		V		2 years
S4-3_01	S4	S4-3	25 a	AR 18	Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has identified that it connected with a material negative impact on consumers and end-users	narrative				2 years
S4-3_02	S4	S4-3	25 b	AR 19	Disclosure of specific channels in place for consumers and end-users to raise concerns or needs directly with undertaking and have them addressed	narrative				2 years
S4-3_03	S4	S4-3	25 c		Disclosure of processes through which undertaking supports or requires availability of channels	narrative				2 years
S4-3_04	S4	S4-3	25 d	AR 24	Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured	narrative				2 years
S4-3_05	S4	S4-3	26	AR 23	Disclosure of whether and how it is assessed that consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed	narrative				2 years
S4-3_06	S4	S4-3	26		Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place	semi-narrative				2 years
S4-3_07	S4	S4-3	27		Statement in case the undertaking has not adopted a general process to engage with consumers and/or end-users	narrative				2 years
S4-3_08	S4	S4-3	27		Disclosure of timeframe for channel or processes for raising concerns to be in place	narrative	Conditional	V		2 years
S4-3_09	S4	S4-3	AR 20		Disclosure of whether and how consumers and/or end-users are able to access channels at level of undertaking they are affected by	narrative		V		2 years
S4-3_10	S4	S4-3	AR 21		Third-party mechanisms are accessible to all consumers and/or end-users	narrative		V		2 years
S4-3_11	S4	S4-3	AR 22		Grievances are treated confidentially and with respect to rights of privacy and data protection	semi-narrative		V		2 years
S4-3_12	S4	S4-3	AR 22		consumers and end-users   are allowed to use anonymously channels to raise concerns or needs	semi-narrative		V		2 years
S4-3_13	S4	S4-3	AR 23		Number of complaints received from consumers and/or end users during the reporting period	Integer		V		2 years
S4.MDR-A_01-12	S4	S4-4	30		Action plans and resources to manage its material impacts, risks, and opportunities related to consumers and end-users [see ESRS 2 - MDR-A]	MDR-A				2 years
S4-4_01	S4	S4-4	31 a	AR 35	Description of action planned or underway to prevent, mitigate or remediate material negative impacts on consumers and end-users	narrative				2 years
S4-4_02	S4	S4-4	31 b		Description of whether and how action has been taken to provide or enable remedy in relation to an actual material impact	narrative				2 years
S4-4_03	S4	S4-4	31 c	AR 36	Description of additional initiatives or processes with primary purpose of delivering positive impacts for consumers and end-users	narrative				2 years
S4-4_04	S4	S4-4	31 d	AR 30 - AR 32	Description of how effectiveness of actions or initiatives in delivering outcomes for consumers and end-users is tracked and assessed	narrative				2 years
S4-4_05	S4	S4-4	32 a	AR 26	Description of approach to identifying what action is needed and appropriate in response to particular actual or potential material negative impact on  consumers and end-users	narrative				2 years
S4-4_06	S4	S4-4	32 b		Description of approach to taking action in relation to specific material impacts on consumers and end-users	narrative				2 years
S4-4_07	S4	S4-4	32 c		Description of approach to ensuring that processes to provide or enable remedy in event of material negative impacts on  consumers and end-users are available and effective in their implementation and outcomes	narrative				2 years
S4-4_08	S4	S4-4	33 a	AR 37 - AR 38, AR 40	Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on consumers and end-users and how effectiveness is tracked	narrative				2 years
S4-4_09	S4	S4-4	33 b		Description of what action is planned or underway to pursue material opportunities in relation to consumers and end-users	narrative				2 years
S4-4_10	S4	S4-4	34	AR 29	Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on consumers and end-users	narrative				2 years
S4-4_11	S4	S4-4	35		Disclosure of severe human rights issues and incidents connected to consumers and/or end-users	narrative			SFDR	2 years
S4-4_12	S4	S4-4	37		Disclosure of resources allocated to management of material impacts	narrative				2 years
S4-4_13	S4	S4-4	AR 27	AR 29	Disclosure of whether and how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting  consumers and end-users	narrative		V		2 years
S4-4_14	S4	S4-4	AR 28		Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material impacts	narrative		V		2 years
S4-4_15	S4	S4-4	AR 33 a		Disclosure of how consumers and end-users play role in decisions regarding design and implementation of programmes or processes	narrative		V		2 years
S4-4_16	S4	S4-4	AR 33 b		Information about intended or achieved positive outcomes of programmes or processes for consumers and end-users	narrative		V		2 years
S4-4_17	S4	S4-4	AR 34		Initiatives or processes whose primary aim is to deliver positive impacts for consumers and/or end-users are designed also to support achievement of one or more of Sustainable Development Goals	semi-narrative		V		2 years
S4-4_18	S4	S4-4	AR 41		Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts	narrative		V		2 years
S4.MDR-A_13-14	ESRS 2		62		Disclosures to be reported if the undertaking has not adopted actions					2 years
S4.MDR-T_01-13	S4	S4-5	41	AR 43 - AR 45	Targets set to manage material impacts, risks and opportunities related to consumers and end-users [see ESRS 2 - MDR-T]	MDR-T				2 years
S4-5_01	S4	S4-5	41 a		Disclosure of whether and how consumers and end-users were engaged directly in setting targets	narrative				2 years
S4-5_02	S4	S4-5	41 b		Disclosure of whether and how consumers and end-users were engaged directly in tracking performance against targets	narrative				2 years
S4-5_03	S4	S4-5	41 c		Disclosure of whether and how consumers and end-users were engaged directly in identifying lessons or improvements as result of undertaking’s performance	narrative				2 years
S4-5_04	S4	S4-5	AR 42 a		Disclosure of intended outcomes to be achieved in lives of consumers and end-users	narrative		V		2 years
S4-5_05	S4	S4-5	AR 42 b		Information about stability over time of target in terms of definitions and methodologies to enable comparability	narrative		V		2 years
S4-5_06	S4	S4-5	AR 42 c		Disclosure of references to standards or commitments on which target is based	narrative		V		2 years
S4.MDR-T_14-19	ESRS 2		81		Disclosures to be reported if the undertaking has not adopted targets					2 years