If you evaluate the effectiveness of your positive-impact actions for value chain workers by setting targets, how do you track and assess progress against these targets in accordance with ESRS 2 MDR-T requirements?

CSRD

This indicator requires you to disclose: Target-Based Evaluation: If your organization evaluates the effectiveness of actions aimed at delivering positive impacts for value chain workers (as required under paragraph 32(c)) by setting targets, describe: The specific targets established. The metrics used to measure progress. The timeframe for achieving these targets. Reference to ESRS 2 MDR-T: Ensure your disclosure aligns with ESRS 2 MDR-T (Tracking effectiveness of policies and actions through targets) if targets are used for evaluation. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e33534-3-1