20. The undertaking shall disclose qualitative or quantitative targets related to workers in the value chain in accordance with ESRS 2 GDR-T.

AR 10 for para. 20 (Tracking performance)
Engagement with workers in the value chain, their legitimate representatives, or with credible proxies, can inform the undertaking's tracking and assessment of the effectiveness of its actions disclosed under paragraph 18(b), including the development of metrics, target-setting or tracking of performance against those metrics and targets.
In particular, in relation to the tracking of performance, such engagement can inform the understanding of the effectiveness of the undertaking's management of material negative impacts and the identification of lessons learnt or improvements.