If you evaluate the effectiveness of your actions by setting targets, how do you track progress against these targets in accordance with ESRS 2 MDR-T? Please describe your target-setting process, tracking methods, and performance indicators used to assess the effectiveness of your policies and actions.
CSRD
This indicator requires you to disclose:
Target-Based Evaluation:
If your organization evaluates the effectiveness of actions aimed at delivering positive impacts for affected communities (as required under paragraph 31(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#d1e36442-3-1