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

ESRS (revised 2026) ESRS2-GDR-T: GDR-T General disclosure requirement for targets

What does ESRS2-GDR-T require?

The undertaking discloses its measurable, time-bound, outcome-oriented targets (framed as the results expected for people, the environment or the undertaking itself), giving for each the relationship to policy objectives and actions, the target value or level and whether absolute or relative and its unit, the scope across operations, value chain and geography, the baseline value and base year, the target year and any milestones, the methodologies and significant assumptions, whether the target is required by law, the scenarios, key data sources and compatibility with national, EU or international policy goals where applicable, and whether environmental targets rest on conclusive scientific evidence (robust, peer-reviewed or authoritative biophysical information identifying ecological thresholds). Where it has set no measurable outcome-oriented targets it discloses whether and how it nevertheless tracks the effectiveness of its policies and actions; progress against targets is disclosed under GDR-M.

Maintained by Gerard Blokdyk

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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.

ISSB Standards · 1 control

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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