Modification de DR S4-4


== Actions pour les consommateurs et utilisateurs finals - Fiche pratique S4-4 ==

== Objectif ==

* Expliquer les actions de l'entreprise pour gérer les incidences, risques et opportunités importants liés aux consommateurs et utilisateurs finals
* 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/correction 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: conception de produits, marketing, vente)
#* 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: marketing, utilisation des données)
#* Gestion des tensions entre prévention et autres pressions
# Problèmes graves signalés
#* Incidents en matière de droits de l'homme liés aux consommateurs/utilisateurs
# 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 au marketing, à la vente et à l'utilisation des données

{| 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-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
|}