DRAFT EUROPEAN SUSTAINABILITYREPORTING STANDARDSESRS S3Affected communitiesNovember 2022EFRAG[Draft]ESRS S3 Affected communitiesDISCLAIMER[Draft]ESRS S3 Affected communities is set out in paragraphs 1-42 and Appendices A:Definedtems and Appendix B:Application Requirements.Appendices A and B have the same authority asthe main body of the [draft]Standard.Each Disclosure Requirement is stated in a bold paragraph,followed by a paragraph that illustrates the objective of the disclosures.The [draft]Standard alsouses terms defined in other [draft]ESRS and should be read in the context of its objective.November 2022Page 2 of 19