ESRS (revised 2026)
ESRS 2 General Disclosures – ESRS (revised 2026)

ESRS (revised 2026) ESRS2-GDR-P: GDR-P General disclosure requirement for policies

What does ESRS2-GDR-P require?

For each policy adopted to manage material impacts, risks and opportunities the undertaking describes its key contents including objectives and the matters it relates to and any changes in the period; its scope or exclusions across own operations, value chain, geographies and defined affected stakeholder groups; any third-party standards or initiatives it commits to through the policy; and, for social topics, how affected stakeholders' interests were considered in setting it. It says whether an overarching human rights policy exists that commits it to the UN Guiding Principles, the ILO Declaration on Fundamental Principles and Rights at Work and the OECD Guidelines, and if so gives the same information and names the affected stakeholder groups covered.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • B2 B2 Practices, policies and future initiatives for transitioning towards a more sustainable economy

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS 2 General Disclosures – ESRS (revised 2026)

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