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ESRS 2: General Disclosures·Disclosure Requirement GDR-M

Metrics in Relation to Material Sustainability Matters

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ESRS 2: General Disclosures

Disclosure Requirement GDR-M · 2026-5010-final

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2027-01-01

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LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung
10Felder zur Vorbereitung 6zu prüfende Aussagen 5Nachweisbereiche 3Berichtsbeispiele

Kern der Offenlegung

This disclosure asks an organisation to explain the metrics it uses to track each material sustainability matter, and to show that those metrics are relevant, reliable and used consistently over time. In practice, the report should make clear what is being measured, why those measures were chosen, how they link to the material topics identified, and whether the same approach is applied from one reporting period to the next.

The practical focus is on coverage and comparability: readers should be able to see whether the metrics cover the whole organisation, specific business units, sites or value-chain activities, and whether any important parts are excluded. If the organisation uses different measures for different operations or locations, it should explain the scope and any limitations so users can understand how complete the picture is.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.

Bevor Sie beginnen

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld Was zu erfassen ist Nachweishinweis Verantwortlich
Reported figure The final number or narrative value being disclosed for this metric, exactly as intended for reporting. Disclosure draft, reporting workbook, approved metric schedule. Reporting / data owner
Measurement unit The unit attached to the reported figure, so the audience can read the number correctly. Metric definition sheet, reporting template, unit field in source system. Reporting / data owner
Calculation approach The method used to turn raw inputs into the reported figure, including the steps applied. Method note, calculation workbook, model logic, sign-off record. Reporting / methodology owner
Input sources The underlying datasets, systems, or records used to build the metric. Source register, system extracts, data lineage log, input file list. Data owner / reporting team
Estimation approach The way an estimate was produced where the reported figure is not directly measured. Estimation memo, model assumptions, calculation file, review notes. Methodology owner / reporting team
Key assumptions The main assumptions used when preparing the estimate or reported figure. Assumptions log, model note, approval trail, sensitivity analysis. Methodology owner / finance or reporting lead
Known constraints The main limits on the figure’s accuracy, coverage, or precision that should be disclosed. Method note, data quality log, exception register, reviewer comments. Reporting / methodology owner
Reporting context Any background needed to understand the figure, such as scope, boundary, or operating conditions. Narrative support note, boundary memo, management commentary, reporting pack. Reporting lead
Period-on-period movement The explanation for how and why the figure differs from the previous reporting period. Variance analysis, prior-period comparison, change log, management review note. Reporting / finance analyst
Target progress The current position against the stated target, including whether progress is on track and by how much. Target tracker, KPI dashboard, milestone log, board pack. Performance owner / reporting lead
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So bereiten Sie es vor

Set the boundary first: decide which business areas, time period, and reporting population the measure covers, so the figure or narrative is tied to one clear scope.
Define the metric in business terms: state the value being reported, the unit used to express it, and the calculation approach that turns the underlying data into the reported result.
Gather the underlying records: pull together the source data, input files, and any supporting notes used to build the number or the written explanation.
If judgement was needed, record it clearly: explain any estimation approach, the assumptions behind it, and the main limits that affect how much confidence users can place in the result.
Add the context around the result: describe the circumstances that help a reader understand the figure or narrative, note any year-on-year change, and explain progress against any stated target where relevant.
Document anything that affects comparability and then check the final wording against the official source to confirm the scope, definitions, evidence trail, and disclosures still match the requirement.

Daten anfordern

Request the metric pack from Finance

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

What figures, methods and supporting notes do we need to explain each material sustainability metric clearly and consistently?

Use your organisation’s own names for measures, reports and systems first, then map them to the reporting disclosure. Ask for the business terms people already use, not the framework label.

Schwache Anfrage

Please provide the ESRS 2:GDR-M metrics, including the metric value, unit of measurement, calculation methodology, sources/inputs used, estimation method, assumptions, limitations, contextual information, change vs prior period, and progress toward targets.

Warum sie scheitert: It uses framework language that many internal owners will not recognise, so it is harder to action. It also reads like a compliance checklist rather than a practical request for the team’s own report, system output, and explanatory notes.

Bessere Anfrage

Please send the latest performance figures and the notes your team already uses to explain them for [period] and [scope]. Include the value, unit, how it was built, the source report or system, any estimates, assumptions, limits, context, movement since last period, and progress against target. Use your normal business terms first, then we will map them to the reporting pack.

Vorlage für eine formelle E-Mail
Subject: Request for metric data and supporting notes for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack and need the latest figures and supporting notes for the measures your team owns.

Please send, for [reporting period] and [boundary/scope]:
- the metric value in your usual business terms
- the unit used
- how the figure was calculated
- the source files or systems used
- any estimation approach, assumptions, and known limits
- a short note on how the result compares with [prior period]
- a short note on progress against any relevant target

If you already have this in a dashboard, workbook, or management report, please share that and confirm the key fields above.

Please use your team’s own terminology first, then we will map it to the reporting disclosure. Please also flag anything that needs review before sign-off.

Thanks,
[preparer name]
[role]
[contact details]
Kurzfassung für Teams / Slack
Hi [name] — could you send the latest metric pack for [period] / [scope]? We need the value, unit, method, inputs, assumptions, limits, prior-period change and target progress. Please use your usual business terms and share the source file/report if you have it. Thanks.

Branchenbeispiele

Manufacturing

Kontext. A plant team tracks water use, scrap, and energy performance through site dashboards and monthly operations reviews.

Angepasste Anfrage. Hi [site manager] — please share the latest site performance pack for [period] / [site]. We need the measure value, unit, how it was calculated, the meter or log source, any estimated figures, assumptions, known gaps, the change since last period, and progress against target. Please use the site’s own measure names and send the dashboard or workbook if available.

Beispielantwort. Metric name internal: electricity intensity; value: 0.42; unit: kWh per unit produced; period: FY2025; scope: Plant A only; method summary: total site electricity divided by finished units; inputs used: meter reads and production counts; estimation flag: no; assumptions summary: none; limitations summary: one late meter read for March; context summary: output mix shifted to higher-volume lines; prior period value: 0.45; change vs prior period: down 0.03; target value: 0.40; progress to target: close but not yet met; source reference: monthly operations dashboard v3.

Retail

Kontext. A retail business monitors store-level waste, returns, and customer service measures through a central reporting tool and regional summaries.

Angepasste Anfrage. Hi [regional operations lead] — could you send the latest regional performance summary for [period] / [region]? Please include the measure value, unit, how the number was built, the source report or system, any estimates, assumptions, limits, context, movement versus the last period, and progress against the current target. Use the team’s usual labels for the measures and attach the source file if possible.

Beispielantwort. Metric name internal: customer complaint rate; value: 1.8; unit: complaints per 1,000 transactions; period: Q4 FY2025; scope: Region West; method summary: complaints logged divided by transaction count; inputs used: CRM cases and POS sales data; estimation flag: no; assumptions summary: none; limitations summary: two stores submitted late data; context summary: promotion period increased footfall; prior period value: 1.5; change vs prior period: up 0.3; target value: 1.6; progress to target: above target and under review; source reference: regional service dashboard export.

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Methodenhinweis

Describe the basis used to produce the figure, including the calculation approach, the data sources or inputs relied on, and any estimation method applied.

Kontexthinweis

Explain what the figure represents in practice by adding the relevant unit, the surrounding circumstances, and any other information needed to interpret it properly.

Erläuterung zu Schwankungen

If the figure moved versus the prior period, set out the main reasons for the change and note whether progress toward the target improved or slowed.

Eintrag im Inhaltsindex

GDR-M Metrics in Relation to Material Sustainability Matters — [location / page] / [notes]

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage Risiko Zu prüfende Nachweise
We present the figure using a sensible scale, including metric prefixes where that makes the number easier to read.The assurer may check whether the scale choice is consistent, whether the prefix is used correctly, and whether the same basis is applied across the table or chart.Working papers showing the raw number, the scaled presentation, the unit chosen, and the review sign-off that confirms the display format was checked before publication.
We included the values for the metrics we judged relevant to the material issues, including any company-specific measures we use internally.The assurer may probe whether any relevant metric was left out, whether the selection matches the material topics identified elsewhere, and whether internal measures were included only where they genuinely relate to those matters.The metric inventory, the materiality assessment, mapping from material topics to reported measures, and evidence of the internal performance measures used to track actions or outcomes.
For each metric, we recorded the unit, the calculation method, and the source data or inputs used.The assurer may test whether the unit is clear, whether the method is reproducible, and whether the inputs are complete, current and traceable to source records.Method notes, calculation sheets, source-system extracts, data dictionaries, and a control trail showing who prepared and reviewed each metric.
Where a metric needed estimation, we documented how the estimate was built, the main assumptions, and the known limits of the result.The assurer may challenge whether the estimation approach is reasonable, whether key assumptions are supported, and whether the limitations are disclosed clearly enough for users to understand the uncertainty.Estimation methodology papers, assumption logs, sensitivity checks, and evidence of management review of the main judgement calls.
For measures based on value-chain information, we noted where we relied on indirect data or proxies and what we plan to improve next.The assurer may ask whether the use of proxy or secondary information is justified, whether the gaps are clearly identified, and whether the improvement plan is specific and credible.Data-quality assessments, supplier or other third-party data records, proxy rationale, and the documented plan for improving completeness, accuracy or timeliness.
We added context so readers can understand the figure, including why we chose that approach and what assumptions sit behind it.The assurer may check whether the context is sufficient to interpret the number, whether the chosen approach is explained in plain terms, and whether the assumptions are consistent with the underlying data.Draft narrative, calculation support, assumption register, and internal review comments showing the context was checked against the final number.

Vorzubereitendes Nachweispaket

Häufige Lücken in der Berichterstattung

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

Häufige Lücken

Fehler, die Sie bei der Datenerhebung vermeiden sollten

Wrong ownerThe team asks a policy lead or report drafter for the numbers, when the actual source sits with the operational manager who runs the process and can explain how the figures were built.
Framework language firstThe request is sent using disclosure jargon instead of the business’s own terms, so the person holding the data cannot tell which internal report, register, or system extract is being asked for.
No boundary setPeople pull figures from an undefined mix of entities, sites, or activities, so the dataset does not clearly show what is in scope and what has been left out.
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Wo häufig eine Ermessensentscheidung nötig ist

Set the reporting perimeter after a buy-in or saleIf a business has been added or sold during the period, explain which parts of the year are counted, which operations are included in the figure, and whether the prior period has been restated so readers can compare like with like.
Choose one country rule where local definitions differWhere the same measure is defined differently across countries, pick one basis for the group figure, describe the local differences that were bridged, and state any country-specific exceptions that affect the total.
Decide how to treat people or assets near the boundaryFor workers, sites, customers, suppliers, or other populations that sit close to the inclusion line, state the practical rule used to include or exclude them and explain any threshold, test, or judgement applied.
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Beispiele

Veranschaulichende Beispiele

Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.

Illustrative (synthetic) example — Manufacturing

We report a single group-wide figure for the year, expressed in tonnes of CO2e, and we derive it from metered fuel use, electricity bills, refrigerant logs and supplier activity data using our internal emissions model. For this period, the result is 18,400 tCO2e; the estimate relies on spend-based proxies for 12% of purchased goods where primary data were not yet available, assumes no material change in production mix during the final quarter, and is constrained by incomplete supplier coverage in two upstream categories.
- Compared with the prior year, the figure is 4% lower, mainly because of lower grid electricity use and better refrigerant leakage control.
- Against our reduction plan, we are 38% of the way to the 2030 target, based on the gap between the current result and the target pathway.

Illustrative only: shows how to present a quantified result, the unit, the calculation basis, the data sources, the estimation approach, the key assumptions, the main limits, the business context, the year-on-year movement and progress against a target in one narrative disclosure.

Illustrative (synthetic) example — Retail

We present one consolidated result for the reporting year in cubic metres, calculated from site meter readings, tanker delivery notes and wastewater invoices, then adjusted through our internal water-balance approach. The reported amount is 126,000 m3; where direct readings were missing, we estimated 9% of the total using seasonal occupancy patterns, assumed normal trading hours across the estate, and note that the figure is less precise for leased sites with shared utilities.
- The year-on-year change is a 7% reduction, helped by fixture upgrades and lower wash-down demand.
- This leaves us 52% of the way toward our 2028 water-intensity goal, measured against the remaining distance to the target.

Illustrative only: shows a plain-language narrative that covers the measured result, the unit, how the number was built, the inputs used, the estimation approach, the assumptions, the main constraints, the operating context, the movement from the prior period and the position against a target.

Unternehmensberichte

Wie Unternehmen GDR-M in der Praxis berichten

Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.

Echte veröffentlichte Berichte
REN - Redes Energéticas Nacionais, SGPS, S.A.
Water Utilities · Portugal · 2025
Bericht öffnen →
REN's 2025 Integrated Report partially covers workforce health and safety metrics, mentioning the total recordable incident rate and fatality rate on page 668, though without clear disclosure of specific values (p.668). The report provides a partial context on work accidents and their impact on employees on page 141 but lacks headline values or detailed methodology (p.141). Notably, several related datapoints, including methodologies and narrative explanations for health and safety and other indicators, are missing or unclear throughout the report.
Indra Sistemas, S.A.
Software and Services · Spain · 2025
Bericht öffnen →
Indra Sistemas, S.A.'s Sustainability Report 2025 provides some methodological context on emissions calculation, mentioning Scope 1 emission sources on page 252 and referencing Scope 3 targets including indirect emissions from purchased goods on page 71. The report partially covers data sourcing for product information on page 85 and workforce metrics collection on page 268, with additional methodology details noted on page 92. However, clear headline values for emissions and comprehensive disclosures for several related datapoints are missing or unclear, with no quotable evidence found for multiple GDR M.49 indicators.
Sanoma Oyj
Education Services · Finland · 2025
Bericht öffnen →
Sanoma Oyj's 2025 Annual Report provides partial evidence on sustainable resource use, mentioning efforts to transition away from virgin resources and promote recycled materials (p.102). There is related context on greenhouse gas accounting using 100-year Global Warming Potential values, but no clear disclosure of emissions scope or methodology (p.97). Several datapoints, including specific emissions figures and detailed methodologies, are not found or remain unclear in the report.

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Szenarien zum Durcharbeiten

Your team has calculated water use for a material environmental topic using meter reads from owned sites, but the draft note only shows the final figure. A reviewer asks how the number was built and where the underlying data came from.

FWhat should you add so a reader can understand the figure and trace it back to its basis?
Musterantwort anzeigen →

For a greenhouse-gas estimate, part of the data was unavailable for one site, so the team used a proxy based on floor area and utility spend. The draft note mentions the estimate but does not explain the shortcut or its weaknesses.

FHow should you present the estimate so users can judge how much confidence to place in it?
Musterantwort anzeigen →

A social metric on training hours is reported this year in hours per employee, while last year it was shown as total hours. The team also has a target to raise average hours, but the draft only gives the current number.

FWhat extra explanation is needed before the disclosure is ready for review?
Musterantwort anzeigen →

A biodiversity indicator combines supplier data, internal site records and a modelled estimate for missing locations. The draft note gives the total but leaves out the fact that some locations were estimated and why the team believes the figure is still useful.

FWhat should the preparer disclose to make the metric understandable and balanced?
Musterantwort anzeigen →

Verweise auf das Rahmenwerk

Einschlägige ESRS-Anforderungen und verwandte Offenlegungen

Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.

ESRS

GDR-M

innerhalb von ESRS 2: General Disclosures

Offizielle Quelle öffnen →

Verwandtes & Entdecken

General Basis for Preparation of Sustainability Statements → KarteDisclosures in Relation to Specific Circumstances → KarteActions and Resources in Relation to Material Sustainability Matters → KartePolicies Adopted to Manage Material Sustainability Matters → KarteTargets in Relation to Material Sustainability Matters → Karte Alle Offenlegungen durchsuchen →

Mehr in ESRS 2 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

FAQ

Fragen, die diese Seite beantwortet

How do I use the GDR-M page to draft the disclosure from scratch?+
What data do I need to gather for GDR-M before I start writing the disclosure?+
How should I decide the scope and calculation approach for GDR-M?+
Who should own the GDR-M data and sign-off process?+
What should I include in the evidence pack for GDR-M assurance?+
What are the common mistakes to avoid when preparing GDR-M?+
How do I use the GDR-M workbook download to prepare the disclosure?+
Can I use the synthetic example disclosure on the GDR-M page as a template?+
How do I turn GDR-M data into a draft narrative and content index line?+
Where can I find real company examples for GDR-M reporting?+

Weitere Fragen, bei denen diese Seite hilft

GDR-M disclosure checklist for reported figure, unit, calculation approach and assumptionsGDR-M assurance evidence pack what documents do I needHow to use the GDR-M Prep & Assurance workbook and printable Library CardGDR-M common reporting gaps and mistakes to check before submissionGDR-M synthetic example disclosure table how to read itGDR-M period-on-period movement and target progress how to explain in a draftGDR-M reporting context what should be includedWho should review GDR-M data before assuranceGDR-M step-by-step how to prepare the disclosureGDR-M evidence pack and assurance claims explained for practitionersGDR-M draft output narrative starters and content index line examplesGDR-M company report examples where the topic is disclosed

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