Modification de DR S3-4

== Actions pour les communautés touchées - Fiche pratique S3-4 ==

== Objectif ==

* Expliquer les actions de l'entreprise pour gérer les incidences, risques et opportunités importants liés aux communautés touchées
* Évaluer l'efficacité de ces actions

== Éléments clés à inclure ==

# Description des plans d'action et ressources
#* Conformément à ESRS 2 MDR-A
# Actions sur les incidences importantes
#* Prévention/atténuation des incidences négatives
#* Réparation des incidences réelles
#* Initiatives pour créer des incidences positives
#* Suivi et évaluation de l'efficacité des actions
# Processus de détermination des actions
#* Méthode pour identifier les mesures nécessaires et appropriées
#* Actions spécifiques (ex: pratiques d'acquisition de terres, aménagement)
#* Procédures de réparation et évaluation de leur efficacité
# Gestion des risques et opportunités
#* Actions pour atténuer les risques importants
#* Mesures pour saisir les opportunités importantes
#* Évaluation de l'efficacité des actions
# Prévention des incidences négatives
#* Vigilance sur les pratiques de l'entreprise (ex: aménagement, exploitation)
#* Gestion des tensions entre prévention et autres pressions
# Problèmes graves signalés
#* Incidents en matière de droits de l'homme liés aux communautés touchées
# Allocation des ressources
#* Informations sur les ressources dédiées à la gestion des incidences

== Points d'attention ==

* Inclure des actions prévues, en cours et réalisées
* Expliquer comment l'efficacité des actions est mesurée dans la pratique
* Faire le lien avec les cibles fixées (ESRS 2 MDR-T) si pertinent
* Donner des exemples concrets d'actions et de leurs résultats
* Préciser comment les actions s'intègrent dans la stratégie globale de l'entreprise
* Considérer les spécificités liées à l'acquisition de terres et l'aménagement

{| class="wikitable"
|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
|-
|S3.MDR-A_01-12
|S3
|S3-4
|31
|
|Action plans and  resources to manage its material impacts, risks, and opportunities related to  affected communities [see ESRS 2 - MDR-A]
|MDR-A
|
|
|
|2 years
|-
|S3-4_01
|S3
|S3-4
|32  a 
|AR 28 - AR 29,  AR 36
|Description of  action taken, planned or underway to prevent, mitigate or remediate material  negative impacts on affected communities   
|narrative
|
|
|
|2 years
|-
|S3-4_02
|S3
|S3-4
|32  b
|
|Description of  whether and how the undertaking has taken action to provide or enable remedy  in relation to an actual material impact
|narrative
|
|
|
|2 years
|-
|S3-4_03
|S3
|S3-4
|32  c
|AR 37
|Description of  additional initiatives or processes with primary purpose of delivering  positive impacts for affected communities  
|narrative
|
|
|
|2 years
|-
|S3-4_04
|S3
|S3-4
|32  d
|AR 31 - AR 33
|Description of  how effectiveness of actions or initiatives in delivering outcomes for  affected communities is tracked and assessed 
|narrative
|
|
|
|2 years
|-
|S3-4_05
|S3
|S3-4
|33  a
|AR 26
|Description of  processes to identifying what action is needed and appropriate in response to  particular actual or potential material negative impact on affected  communities   
|narrative
|
|
|
|2 years
|-
|S3-4_06
|S3
|S3-4
|33  b
|
|Description of  approach to taking action in relation to specific material negative impacts  on affected communities   
|narrative
|
|
|
|2 years
|-
|S3-4_07
|S3
|S3-4
|33  c
|
|Description of  approach to ensuring that processes to provide or enable remedy in event of  material negative impacts on affected communities are available and effective  in their implementation and outcomes 
|narrative
|
|
|
|2 years
|-
|S3-4_08
|S3
|S3-4
|34  a
|AR 38 - AR 40,  AR 42
|Description of  what action is planned or underway to mitigate material risks arising from  impacts and dependencies on affected communities and how effectiveness is  tracked 
|narrative
|
|
|
|2 years
|-
|S3-4_09
|S3
|S3-4
|34  b
|
|Description of  what action is planned or underway to pursue material opportunities in  relation to affected communities   
|narrative
|
|
|
|2 years
|-
|S3-4_10
|S3
|S3-4
|35
|AR 30
|Disclosure of  whether and how it is ensured that own practices do not cause or contribute  to material negative impacts on affected communities   
|narrative
|
|
|
|2 years
|-
|S3-4_11
|S3
|S3-4
|36
|
|Disclosure of  severe human rights issues and incidents connected to affected  communities 
|narrative
|
|
|SFDR
|2 years
|-
|S3-4_12
|S3
|S3-4
|38
|
|Disclosure of  resources allocated to management of material impacts 
|narrative
|
|
|
|2 years
|-
|S3-4_13
|S3
|S3-4
|AR  27
|
|Disclosure of  whether and how undertaking seeks to use leverage with relevant business  relationships to manage material negative impacts affecting  affected communities   
|narrative
|
|V
|
|2 years
|-
|S3-4_14
|S3
|S3-4
|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
|-
|S3-4_15
|S3
|S3-4
|AR  34 a
|
|Disclosure of  whether and how affected communities   play role in decisions regarding design and implementation of  programmes or investments 
|narrative
|
|V
|
|2 years
|-
|S3-4_16
|S3
|S3-4
|AR  34 b
|
|Information  about intended or achieved positive outcomes of programmes or investments  for  affected communities   
|narrative
|
|V
|
|2 years
|-
|S3-4_17
|S3
|S3-4
|AR  34 c
|
|Explanation of  the approximate scope of affected communities covered by the described social  investment or development programmes, and, where applicable, the rationale  for why selected communities were chosen
|narrative
|
|V
|
|2 years
|-
|S3-4_18
|S3
|S3-4
|AR  35
|
|Initiatives or  processes whose primary aim is to deliver positive impacts for affected  communities are designed also to support achievement of one or more of  Sustainable Development Goals
|semi-narrative
|
|V
|
|2 years
|-
|S3-4_19
|S3
|S3-4
|AR  43
|
|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
|}