DR 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

1. Description des plans d'action et ressources
   • Conformément à ESRS 2 MDR-A
2. 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
3. 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
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: marketing, utilisation des données)
   • Gestion des tensions entre prévention et autres pressions
6. Problèmes graves signalés
   • Incidents en matière de droits de l'homme liés aux consommateurs/utilisateurs
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 au marketing, à la vente et à l'utilisation des données

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