If you set targets to evaluate the effectiveness of your remedy processes for material negative impacts on consumers and/or end‑users, how do you track progress against these targets in line 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 consumers and/or end-users (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#d1e37898-3-1