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MDR-M – Metrics in relation to material sustainability matters

🗂️ ESRS 2 General Disclosures, page 17

  1. The undertaking shall apply the requirements for the content of disclosures in this provision when it discloses on the metrics it has in place with regard to each material sustainability matter.

  2. The objective of this Minimum Disclosure Requirement is to provide an understanding of the metrics the undertaking uses to track the effectiveness of its actions to manage material sustainability matters.

  3. The undertaking shall disclose any metrics that it uses to evaluate performance and effectiveness, in relation to a material impact, risk or opportunity.

  4. Metrics shall include those defined in ESRS, as well as metrics identified on an entity-specific basis, whether taken from other sources or developed by the undertaking itself.

  5. oor each metric, the undertaking shall:

(a) disclose the methodologies and significant assumptions behind the metric, including the limitations of the methodologies used;

(b) disclose whether the measurement of the metric is validated by an external body other than the assurance provider and, if so, which body;

(c) label and define the metric using meaningful, clear and precise names and descriptions;

(d) when currency is specified as the unit of measure, use the presentation currency of its financial statements.