DR 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

1. Description des plans d'action et ressources
   • Conformément à ESRS 2 MDR-A
2. 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
3. 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
4. Gestion des risques et opportunités
   • Actions pour atténuer les risques importants
   • Mesures pour saisir les opportunités importantes
   • Évaluation de l'efficacité des actions
5. Prévention des incidences négatives
   • Vigilance sur les pratiques de l'entreprise (ex: aménagement, exploitation)
   • Gestion des tensions entre prévention et autres pressions
6. Problèmes graves signalés
   • Incidents en matière de droits de l'homme liés aux communautés touchées
7. 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

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