18. The undertaking shall disclose qualitative and/or quantitative targets related to affected communities in accordance with ESRS 2 GDR-T.

AR 12 for para. 18 (Tracking performance)
Engagement with affected communities, their legitimate representatives, or with credible proxies, can inform the undertaking's tracking and assessment of the effectiveness of its actions disclosed under paragraph 16(b), including the development of metrics, target-setting and/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.