How does your organization integrate target-setting into its process for tracking the effectiveness of policies and actions addressing material risks and opportunities related to your workforce, as outlined in ESRS 2 MDR-T? Could you provide specific examples of targets used and explain how these targets inform your evaluation of action outcomes?

This indicator requires you to consider ESRS 2 MDR-T when disclosing information under paragraph 40. If you evaluate the effectiveness of any action by setting a target, your disclosure should include: Target-Based Evaluation: Explain how you use targets to track and assess the effectiveness of your actions related to managing material risks and opportunities for your workforce. Reference to ESRS 2 MDR-T: Consider the guidance provided in ESRS 2 MDR-T when disclosing target-based evaluations, ensuring clarity on how these targets inform your overall assessment of policy and action effectiveness. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e30171-3-1