Reported severe human-rights issues and incidents connected to affected communities
Measurement answer
What this metric measures
Current-ESRS profile stating whether severe human-rights issues or incidents connected to affected communities were reported, with materiality, matter state, privacy and phase-in context retained.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — field-level units: Presence and description profile; no default incident count
- Reporting basis
- Reporting period
- Aggregation
- Non-additive; retain the complete declared profile and do not force a scalar total
- Pillar
- Social
- Topic
- Communities and human rights
- Controlled domain
- Human rights
- Entity type
- Metric
Reporting boundary
Use the current ESRS affected-community scope for one undertaking and period. Keep issues, incidents, allegations, complaints and substantiated or verified states distinct.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Union
- Edition
- Consolidated 1 January 2025
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- ESRS S3 paragraph 36, PDF page 267; Application Requirements 12-13, PDF page 270
Value structure
Dimensions and units
- Unit
- Structured table — field-level units: Presence and description profile; no default incident count
- Reporting basis
- Reporting period
Unit meaning: Each table field uses its stated unit. The value is a categorical reporting state with optional matter rows. One row is not assumed to equal one incident.
Table fields and units
- Presence state
- Affected-community topic
- Value-chain connection
- Matter state
- Rights domain
- Phase-in state
- Privacy note
Published dimensions
- entity and value-chain boundary
- material affected-community topic
- presence state
- explicit matter state
- rights domain
- community category at safe granularity
- phase-in use
- privacy and assurance state
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772, consolidated display
- Publisher
- European Union
- Edition
- Consolidated 1 January 2025
- Locator
- ESRS S3 paragraph 36, PDF page 267; Application Requirements 12-13, PDF page 270
Supports: Supports the current affected-community severe-issue presence and description profile without a required scalar count.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, with the 2025 phase-in amendment.
- State the current ESRS edition, undertaking boundary and reporting period.
- Use an explicit presence or omission state instead of an inferred count.
- Preserve materiality, matter-state, phase-in and privacy context.
Record-specific limitations
- Reported does not mean substantiated, verified, adjudicated, caused, remedied or severe under one universal threshold.
- Privacy and phase-in relief can limit detail; omission is not zero.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.