ESRS Standard
ESRS Standard
Overarching information for Metrics and Targets
Overarching information for Metrics and Targets
70 This chapter sets out the Minimum Disclosure Requirements to be considered when the company discloses information on its Metrics and Targets related to each Material Sustainability Aspect. They apply together with the disclosure requirements, including the application requirements set out in the relevant topic-related ESRS. They also apply if the company prepares company-specific disclosures.
71 The relevant disclosures shall be provided in addition to the disclosures required by the thematic ESRS.
72 If the company is unable to provide the information on Targets required by the relevant thematic ESRS because it has not set Targets in relation to the relevant sustainability aspect, it shall disclose this and explain why it has not set Targets. The company may indicate a timeframe within which it intends to apply the relevant policies or actions.
73 The company shall comply with the disclosure content requirements in this provision when disclosing the Metrics it applies in relation to each Materiality Aspect.
74 The objective of this Minimum Disclosure Requirement is to provide an understanding of the Metrics the company uses to track the effectiveness of its actions in addressing Material Sustainability Aspects.
75 The company discloses all Metrics it uses to assess performance and effectiveness in relation to Material Impacts, Risks or Opportunities.
76 Metrics include those defined in topic-specific ESRSs as well as metrics determined on a company-specific basis, whether derived from other sources or developed by the company itself.
77 For each Metrics, the entity does the following:
(a) It discloses the methods and significant assumptions behind the Metrics, including the limitations of the methods used,
b) It states whether the measurement of the Metrics has been validated by an external body other than the one responsible for quality assurance, and if so, by which body,
c) It identifies and defines the Metrics using meaningful, clear and precise names and descriptions,
d) If a currency is specified as the unit of measurement, the currency presented in its financial statements shall be used.
Application Requirements (AR)
Application Requirements (AR)
There are no specific application requirements for MDR-M
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