ESRS Standard
ESRS Standard
50. The objective of this GDR is to enable an understanding of how the undertaking sets targets, as defined in terms of expected results for people, the environment or the undertaking itself, and of how the undertaking tracks the effectiveness of its policies and actions in relation to its material impacts, risks and opportunities, as well as the overall progress and effectiveness towards the adopted targets over time. This includes – where applicable – whether the progress is aligned with a related action plan or whether any significant facts and circumstances related to the action plan affect the achievement of the target.
51. The undertaking shall disclose the measurable, time-bound, outcome-oriented qualitative or quantitative targets it has set related to its material impacts, risks and opportunities. For each target, the undertaking shall disclose:
(a) a description of the relationship of the target to its policy objectives and actions;
(b) the defined target value (or level if the target is qualitative) to be achieved, including whether the target is absolute or relative if these are defined as such and in which unit it is measured;
(c) the scope of the target, in terms of the undertaking's activities within its own operations or its upstream and downstream value chain, as well as geographical boundaries;
(d) the baseline value (or level if the target is qualitative) and the base year from which progress is measured, if defined by the undertaking;
(e) the target year or period to which the target applies and a description of any milestones or interim targets that the undertaking has set;
(f) the methodologies and significant assumptions used to define targets;
(g) whether the target is required by law;
(h) where applicable, the selected scenarios on which it is based, the key data sources and the level of compatibility with national, EU or international policy goals; and
(i) whether the undertaking's targets related to environmental topics are based on conclusive scientific evidence.
52. If the undertaking has not set any measurable outcome-oriented targets, it shall disclose whether and, if so, how it nevertheless tracks the effectiveness of its policies and actions in relation to its material impacts, risks and opportunities.
Application Requirements (AR)
Application Requirements (AR)
AR 45 for para. 50
Information about progress and effectiveness towards the adopted targets over time is disclosed under GDR-M, paragraph 49(d).
AR 46 for para. 51
Outcome-oriented targets regarding material impacts are defined in terms of expected results for people and the environment.
AR 47 for para. 51(i)
‘Based on conclusive scientific evidence’ shall be understood as the use of robust, peer-reviewed or otherwise authoritative biophysical information that identifies relevant ecological thresholds or that quantifies conditions, trajectories, and constraints using empirical data, modelling, or recognised scientific frameworks. Such evidence shall enable the undertaking to set ecologically grounded, context-specific and measurable targets.
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