ESRS standard · Social

ESRS S3

Affected communities

ESRS S3 covers your impacts on affected communities - local and indigenous communities affected by your operations or value chain. It applies where those impacts are material, and is most relevant for businesses with a significant land, infrastructure or extractive footprint.

ESRS S3 in brief

Impacts on local and indigenous communities.

Back to all ESRSHow materiality decides if this applies

In scope

What ESRS S3 requires

  • Material impacts on communities: economic, social and cultural rights; civil and political rights; and the rights of indigenous peoples.
  • Land and resource impacts, including free, prior and informed consent where relevant.
  • Policies, actions and targets to address community impacts.
  • How affected communities can raise concerns and seek remedy.

These requirements sit in the ESRS, adopted as Delegated Regulation (EU) 2023/2772, under the CSRD, Directive (EU) 2022/2464.

Datapoints are changing under the revised ESRS

The ESRS are being simplified under the Omnibus. The Commission published a draft revised delegated act for consultation from 6 May to 3 June 2026, cutting mandatory datapoints by around 60 to 70% and clarifying the materiality filter, with adoption targeted around 17 September 2026 and application from FY2027. The specific disclosure requirements in ESRS S3 may be restructured. Treat the current ESRS 2023/2772 as the law until the revision is adopted. Commission consultation

FAQ

ESRS S3: common questions

Who needs to report ESRS S3?
Companies for which impacts on affected communities are material - especially those with extractive, infrastructure, energy, agriculture or large land-use operations, or value chains touching indigenous lands.
Does S3 cover indigenous peoples?
Yes. S3 includes the rights of indigenous peoples, and concepts such as free, prior and informed consent where land and resources are affected.

Work out which ESRS apply to you

Your double materiality assessment decides which topical standards you must report. Start there, then explore the rest of the ESRS.

Double materiality guide

This is guidance, not legal advice

This is guidance to help you understand ESRS S3 (Affected communities), not legal advice. For decisions specific to your business, confirm with the official sources we link or a qualified adviser.

Sources

  1. [1]Delegated Regulation (EU) 2023/2772 (ESRS Set 1) (EUR-Lex)retrieved 8 Jun 2026
  2. [2]Directive (EU) 2022/2464, the CSRD (EUR-Lex)retrieved 8 Jun 2026
  3. [3]EFRAG: European Financial Reporting Advisory Groupretrieved 8 Jun 2026
  4. [4]European Commission: consultation on revised ESRS (6 May 2026)retrieved 8 Jun 2026

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