Modification de DR S4-1


== Politiques consommateurs et utilisateurs finals - Fiche pratique S4-1 ==

== Objectif ==
Permettre de comprendre les politiques de l'entreprise pour gérer ses incidences, risques et opportunités importants liés aux consommateurs et utilisateurs finals.

== Éléments clés à inclure ==

# Description des politiques
#* Conformément à ESRS 2 MDR-P
#* Préciser les groupes de consommateurs/utilisateurs concernés
# Engagements en matière de droits de l'homme
#* Respect des droits des consommateurs/utilisateurs
#* Interaction avec les consommateurs/utilisateurs
#* Mesures de réparation des incidences
# Alignement avec les normes internationales
#* Principes directeurs ONU
#* Déclaration OIT
#* Principes directeurs OCDE
# Cas de non-respect signalés
#* Nature des cas
#* Dans la chaîne de valeur amont et aval

== Points d'attention ==

* Expliquer les changements importants dans l'année
* Préciser si les politiques font partie d'un document plus général
* Détailler l'alignement sur les instruments internationaux
* Décrire l'intégration des politiques externes et internes
* Inclure les politiques sur la véracité des informations fournies
* Expliquer la communication des politiques aux parties concernées

== Informations complémentaires ==

* Outils et canaux de communication utilisés
* Obstacles à la diffusion et solutions mises en place

{| 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
|-
|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
|}