与消费者和终端用户的沟通、消费者和终端用户提出关切的渠道及补救方法

The objective of this DR is to enable an understanding of the undertaking’s general approach to engagement with consumers and/or end-users, including the availability of channels to raise concerns or needs such as grievance mechanisms, and its approach to remedy.

**(20 and 21 amended)*

• The undertaking shall disclose how it engages directly with consumers and/or end-users, their legitimate representatives, or with credible proxies, and how the perspectives of consumers and/or end-users inform its decisions or activities aimed at managing the actual and potential impacts on consumers and/or end-users during the reporting year. This shall include how the undertaking gains insight into the perspectives of consumers and/or end-users who may be particularly vulnerable to impacts and/or who are marginalised (for example, persons with disabilities, children) if the undertaking takes action to understand those perspectives.

**(25(b)

(d) amended)*

• The undertaking shall describe the channels available to consumers and/or end-users to bring their concerns or needs directly to its attention and have them addressed. In particular, it shall state whether it has a grievance mechanism in place¹. It shall also explain how it assesses the effectiveness of these channels.

**(25

(a) amended)*

• The undertaking shall describe its general approach to and processes to provide or cooperate in remediation where it has caused or contributed to a material negative impact on consumers and/or end-users.