ESRS S4 Consumers and End Users
Comprehensive ESRS S4-compliant capture of impacts on consumers and end users — personal safety, information-related impacts and social inclusion. Vulnerable groups, product life cycle stages, consumer policies, complaint channels and incidents are documented in a structured, audit-ready way.
ESRS S4 Consumers and End Users
Consumer protection, accessibility and transparency in one module
The S4 module guides you through all disclosure requirements on consumers and end users — from the double materiality assessment through consumer policies and complaint channels to targets, measures and human rights incidents.
Double Materiality Analysis
Three sub-topic areas: information-related impacts, personal safety and social inclusion of consumers and end users. Each impact and the risk or opportunity it creates is one IRO, assessed from both sides – impact on people and the environment and financial effect – scored against the materiality threshold of the reporting period (default 12.5 of 25) or decided by written reasoning. "Discover IROs with AI" suggests entries from your own records but does not score them. Sub-topic areas that clearly do not apply are defined not material, with reasoning. A materiality matrix with chart export, a completeness check and activation, which switches on the disclosures of the material areas, are included; a finalised CSRD reporting boundary is the prerequisite.
Consumer Policies
Six policy types including product safety, responsible marketing, data protection and privacy as well as accessibility and inclusion. Sub-topic and group coverage are captured; the life cycle runs Draft to Active to Archived, complemented by a coverage view, statements of non-existence and a completeness check.
Channels for Engagement and Complaint Resolution
One disclosure per reporting period states whether a formal engagement process exists — otherwise with justification and time horizon. Documented are the engagement approach, the procedure for vulnerable groups and the existence of a complaint mechanism with channel description, effectiveness assessment and remedy approach. The life cycle runs Draft to Published.
Targets and Measures
Eight target metrics including complaint resolution rate, accessibility compliance, number of personal data breaches and product recall rate. Measure types cover product and service changes as well as communication and transparency. Automatic progress calculation with trajectory status, milestones, evidence documents and the statement on the omission of targets round this out; AI-supported target suggestions and drafting assistance help with the wording.
Human Rights Incidents
Incidents are recorded with type — product safety failure, personal data breach, misleading marketing, discrimination in access, lack of accessibility or other — affected consumer group, sub-topic, date of identification, description and ongoing proceedings. The status is published or archived; incident-free periods can be confirmed, complemented by a completeness check.
FAQ
Frequently asked questions
The materiality assessment for consumers and end-users has three sub-topics: information-related impacts, personal safety and social inclusion. You decide each sub-topic individually through its matters or classify it as not material with a written justification. Only the disclosure requirements of the material sub-topics are then enabled.
Six policy types are available, including product safety, responsible marketing, data protection and privacy, and accessibility and inclusion. For each policy you record sub-topic and group coverage; the lifecycle runs from draft through active to archived. A coverage view shows gaps, which you can document with a justified statement of absence where needed.
For each reporting period there is one disclosure stating whether a formal engagement process exists, and if not, why and within what time frame one is planned. You describe your engagement approach, how vulnerable groups are handled, whether a grievance mechanism exists with a description of its channels, an effectiveness assessment and your approach to remediation. The disclosure moves from draft to published.
Eight target metrics are available, including grievance resolution rate, accessibility compliance, number of data breaches and product recall rate. Progress is calculated automatically with a trajectory status and supported by milestones and supporting documents. Action types include changes to products and services as well as communication and transparency. If you deliberately set no target, you document this in a statement explaining the absence of targets.
Human rights incidents are recorded by type – product safety failure, data breach, misleading marketing, discrimination in access, accessibility shortcoming or other – with the affected consumer group, sub-topic, date identified and ongoing proceedings. If there were no incidents, you explicitly confirm the incident-free period. A completeness check shows what is still missing.
In the materiality assessment the AI suggests impacts, risks and opportunities from your recorded company data; it also proposes targets and helps you word targets and actions. In the report it drafts narrative sections that you can improve, expand or summarize. Everything stays a suggestion: you review and accept the results with your team.
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