ESGMASTER
Edition
CSRD Deadline
Platform Status
All Systems Live
Companies Monitored
50,000+ EU
EFRAG / European Commission

ESRS S4

Consumers and End-Users

ESRS S4 covers impacts on consumers and end-users — product safety, privacy, access to information, and responsible marketing. It is most material for consumer goods, financial services, healthcare, technology, and retail companies with direct customer relationships.

Quick facts
Regulation
EU 2022/2464 — CSRD
Authority
EFRAG / European Commission
Deadline
FY2024 (Wave 1) · FY2027 (Wave 2)
Scope
All CSRD companies where consumer impacts are material
Check your compliance →
Tags:ESRS S4consumersproduct safetyprivacyresponsible marketingCSRD

ESRS S4 by Country

Deadlines, penalties and enforcement per jurisdiction

ESRS S4 by Sector

Sector-specific requirements, ESRS modules and compliance roadmaps

ESRS S4 Guides & Articles

In-depth compliance resources

Complete CSRD Guide 2025
Everything you need to know
CSRD Omnibus: What Changed
Scope cut 80%, deadlines delayed
Third-Party Assurance Guide
Who audits your report
Penalties by Country
Germany €10M, France 10% profits
Double Materiality Assessment
Step-by-step guide
Check your ESRS S4 compliance score.
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