ESRS S4 Consumers End Users

ESRS S4 standard for consumers and end-users.

Definition

ESRS S4 DR Policies, Processes for engaging with consumers / end-users, Channels for raising concerns, Actions and resources, Targets, Anticipated financial effects. Aligned with EU General Product Safety Regulation (GPSR 2024), GDPR, EU Digital Services Act DSA, EU European Accessibility Act EAA.

Origin

EFRAG, Commission Delegated Regulation (EU) 2023/2772 published 31 July 2023.

Usage

All B2C sectors concerned. Digital platforms, e-commerce, finance, healthcare, automotive prioritized.

Related terms

• GPSR — sécurité produits EU.
• GDPR — protection données.
• EAA — loi accessibilité EU.