ESRS standard · Social

ESRS S4

Consumers and end-users

ESRS S4 covers your impacts on consumers and end-users: product and service safety, data privacy, responsible marketing, and access and inclusion. It applies where these impacts are material, and is most relevant for consumer-facing businesses and any company handling personal data.

ESRS S4 in brief

Product safety, data privacy and inclusion for consumers.

Back to all ESRSHow materiality decides if this applies

In scope

What ESRS S4 requires

  • Information-related impacts: data privacy, freedom of expression, and responsible marketing.
  • Personal safety: product and service safety and security.
  • Social inclusion: access to products and services and non-discrimination.
  • Policies, actions and targets to address consumer impacts.
  • How consumers and end-users 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 S4 may be restructured. Treat the current ESRS 2023/2772 as the law until the revision is adopted. Commission consultation

FAQ

ESRS S4: common questions

What does ESRS S4 require?
Disclosure of material impacts on consumers and end-users across information (data privacy, marketing), personal safety (product safety), and social inclusion (access, non-discrimination), plus the policies, actions and targets that address them.
Is data privacy part of S4?
Yes. Data privacy sits under the information-related impacts in S4, alongside responsible marketing and freedom of expression.

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 S4 (Consumers and end-users), 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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