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