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ESRS 2: General Disclosures·Disclosure Requirement GDR-A

Actions and Resources in Relation to Material Sustainability Matters

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.

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Revisión pendiente
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Norma

ESRS 2: General Disclosures

Disclosure Requirement GDR-A · 2026-5010-final

En vigor

2027-01-01

Fuente oficial: Abrir ↗

Última revisión

—

Material formativo de LRA · No emitido ni avalado por European Commission

Para preparar esta divulgación
12campos que preparar 6afirmaciones que verificar 5áreas de evidencia 3ejemplos de informes

Foco de la divulgación

This disclosure asks an organisation to explain the actions it is taking, and the resources it is using, in relation to the sustainability matters it has identified as material. In practice, the report should show what is being done, where it is being done, and what support is being put behind it, rather than simply listing policies or intentions.

The practical focus is on giving a clear picture of coverage and effort across the business. That means explaining whether actions apply across the whole organisation, selected business units, specific sites, or parts of the value chain, and whether the resources involved are limited to a few flagship initiatives or spread more broadly. The aim is to help readers understand how seriously the material matters are being addressed in day-to-day operations.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Action name The short name used internally for the action being described, so readers can identify which initiative the disclosure refers to. Project register, programme charter, board paper, or internal initiative tracker. Sustainability / programme management
Action coverage Which part of the business, asset base, geography, or activity the action applies to, stated in the same way the organisation tracks it internally. Project scope note, business-unit plan, asset list, or operational boundary document. Sustainability / business owner
Action timing The period or dates for the action, including when it started, when it is expected to finish, or the reporting window it covers. Project timeline, milestone plan, implementation schedule, or status report. Programme management
Completed steps What has already been done under the action, in enough detail to show the main measures already carried out. Progress report, workstream update, implementation log, or meeting minutes. Programme management / operational lead
Next steps The actions still to come, including the main tasks the organisation intends to carry out next. Action plan, roadmap, project plan, or approved work programme. Programme management
Expected results The outcomes the organisation expects the action to deliver, stated in practical terms and linked to the initiative. Business case, benefits plan, target-setting paper, or project benefits tracker. Sustainability / programme management
Resource type The kinds of resources being used or allocated, such as money, staff time, equipment, services, or other support. Budget note, resourcing plan, procurement record, staffing plan, or project budget. Finance / programme management
This year spend The amount of resources allocated in the current reporting year for the action, using the organisation’s reporting currency and period. Current-year budget, actuals report, cost centre extract, or management accounts. Finance
Future spend range The expected allocation for later periods, shown as a range rather than a single figure where that is how the organisation plans it. Medium-term plan, pipeline budget, forecast range, or investment case. Finance / strategy
Linked accounts lines The financial statement line items that connect to the resources for this action, using the same account or line naming as the finance records. Trial balance, chart of accounts mapping, annual report note, or financial statement cross-reference. Finance / financial reporting
Funding conditions Any conditions, approvals, external support, or other dependencies that the funding relies on before the resources can be used. Funding agreement, approval memo, grant terms, investment committee paper, or dependency log. Finance / treasury / programme management
Other support used Any non-cash support used for the action, such as donated services, in-kind help, seconded staff, or equipment provided without charge. In-kind support log, HR secondment record, supplier agreement, or internal contribution tracker. Programme management / finance
＋ Mostrar los subelementos de GDR-A (lista de trabajo de LRA)

Cómo prepararlo

Start by setting the boundary for the disclosure: decide which activity, project, or initiative you are describing, and make that choice explicit so the reader knows what is in and out of scope.
Define the terms you will use before drafting the entry. Clarify what you will count as the named action, the period it covers, the work already completed, the work still planned, and the results you expect to see.
Gather the support for each part of the disclosure. Pull together the records, approvals, plans, budgets, and other source material that back the description of the action and the resource information.
Prepare the actual disclosure text and figures. State the action in plain language, then set out what has been done, what remains to be done, the expected result, the kinds of resources involved, the amount used in the current year, the range planned for later periods, the linked financial statement line items, any reliance on funding, and any non-financial resources used.
Record any exclusions, changes, or assumptions that affect the numbers or narrative. If something was left out, reclassified, or adjusted, explain it clearly so the reader can understand the basis of the disclosure.
Check the draft against the official source before sign-off. Confirm that the wording, scope, timing, resource references, and supporting detail still match the underlying requirement and that nothing material has been missed or overstated.

Solicitar los datos

Request the action plan and resource data from Finance / FP&A

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

What actions are being taken or planned on the material sustainability topics, and what resources are being committed now and next year to support them?

Use your organisation’s own planning and budgeting language first, then map it to the sustainability reporting categories. For example, ask for project names, workstreams, cost centres, capex/opex, headcount, and funding notes in the terms your teams already use. Check the official source before sign-off.

Solicitud débil

Please provide the ESRS 2:GDR-A actions and resources disclosure data for all material sustainability matters, including the action name, scope, timeframe, actions taken, planned actions, expected outcomes, type of resources, current-year allocation, future allocation range, related financial statement line items, funding dependencies, and non-financial resources.

Por qué falla: It uses framework language that many teams do not use day to day, so the owner may not know which plans, budgets, or trackers to pull from. It also bundles too many concepts without telling them how to express the information in their own operational terms, which makes the request harder to action and harder to verify.

Solicitud mejor

Please send the current and planned initiatives for [business area / topic] for [reporting period], using your normal project, budget, and forecast terms. For each initiative, include what it covers, what has already been done, what is planned next, the expected result, the resource type, this year’s allocation, the expected range for next year, any linked finance lines, any funding assumptions, and any non-cash support. Attach the budget extract, forecast, or project summary you used.

Plantilla de correo formal
Subject: Request for action and resource information for sustainability reporting

Dear [name/team],

We are preparing the sustainability report and need your help with the actions and resource information for [business area / programme / topic]. Please share the current and planned initiatives in your own planning terms, together with the related resource view.

Could you please provide, for [reporting period]:
- the initiative or workstream name;
- what it covers and where it applies;
- when it started, what is underway now, and what is planned next;
- the actions already taken;
- the actions planned;
- the outcome expected;
- the resource type involved;
- the amount allocated this year;
- the expected range for future allocation;
- the related finance line(s) or budget line(s);
- any funding dependencies or assumptions;
- any non-cash support used, if relevant.

Please send the information in a table, plus any supporting documents such as budget extracts, business cases, forecast files, or project summaries. If you use different internal terms, please use those and we will map them during reporting.

Please share by [date]. Check the official source before sign-off.

Kind regards,
[preparer name]
Versión corta para Teams / Slack
Hi [name/team] — could you send the current and planned [programme/workstream/project] details for [reporting period], plus the resource view (budget, forecast, headcount, other support) and any linked finance lines? Please use your own internal terms and attach any supporting files. Thanks — [preparer name]

Ejemplos sectoriales

Manufacturing

Contexto. A plant-level energy efficiency programme with capex approval and contractor support.

Solicitud adaptada. Please share the plant energy programme details for [reporting period]: project name, site coverage, milestones completed, next steps, expected savings or operational result, capex and opex committed this year, forecast range for next year, linked finance codes, any grant or approval dependency, and any contractor or equipment support used.

Ejemplo de respuesta. Project: Boiler upgrade and compressed air optimisation; Scope: Plant 3; Timeframe: Started Q2, completion planned Q4; Actions taken: audit completed, equipment ordered; Planned actions: install controls, commission system; Expected outcome: lower energy use and reduced downtime; Resource type: capex, contractor days, internal engineering time; Current-year allocation: £1.2m; Future allocation range: £0.3m-£0.5m; Linked finance lines: CAPEX-4312, OPEX-2204; Funding dependency: final utility rebate confirmation; Non-cash support: internal maintenance team time.

Retail

Contexto. A supplier engagement and packaging reduction programme managed through procurement and operations.

Solicitud adaptada. Please send the packaging and supplier programme information for [reporting period] in your usual sourcing and project terms: initiative name, supplier or product scope, work completed, next actions, expected result, resource type, current spend, forecast range, linked budget lines, any dependency on supplier participation, and any in-kind support such as design or store rollout time.

Ejemplo de respuesta. Programme: Own-brand packaging redesign; Scope: chilled food suppliers in UK stores; Timeframe: Live since March, rollout through December; Actions taken: supplier brief issued, pilot completed; Planned actions: extend to remaining suppliers, update artwork; Expected outcome: lower packaging weight and improved recyclability; Resource type: external design fees, procurement time, store rollout labour; Current-year allocation: £480k; Future allocation range: £150k-£250k; Linked finance lines: PRC-1188, MKT-0441; Funding dependency: supplier sign-off on new pack specs; Non-cash support: category manager time and store operations support.

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Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

Explain how each action was identified, how its scope and timing were defined, and how resource figures were compiled, including any non-cash support and links to the relevant accounting lines.

Nota de contexto

Set out what the action list is intended to achieve, how the current and future resource figures relate to delivery, and how the expected outcomes show the practical purpose of the plan.

Declaración sobre las variaciones

If the current allocation, future funding range, or support mix changes materially, explain whether this reflects timing, revised delivery plans, changed dependencies, or a different resource approach.

Entrada del índice de contenidos

GDR-A Actions and Resources in Relation to Material Sustainability Matters — [location / page] / [notes]

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01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
We prepared the coverage figure from the underlying action log, then checked that each item included what was done in the year, what is still to come, and the timing attached to each part.An assurer may test whether the figure mixes completed work with future plans, or whether dates and status labels were applied consistently across the disclosed actions.Action register or tracker; project plans and milestone dates; internal review notes showing how in-year and future items were separated; sign-off pack used before publication.
We grouped the environmental actions using our chosen avoid-reduce-restore style logic, and kept a short mapping note showing why each item sat in its category.An assurer may probe whether the grouping was applied consistently, whether any item was placed in the wrong bucket, or whether the basis for classification was documented.Classification matrix or mapping table; working papers showing the rationale for each action; reviewer comments and resolution notes; version history of the draft disclosure.
We limited the disclosed actions to the scope we had agreed for the report, and recorded the boundary decisions where an activity was included, excluded, or only partly covered.An assurer may ask whether the scope was set too narrowly or too broadly, and whether exclusions were deliberate, approved, and traceable.Scope memo; boundary and inclusion/exclusion log; management approvals; links between the disclosed actions and the underlying programme list.
We stated whether each action was delivered by us alone or together with other parties, and kept evidence of the roles each party played.An assurer may check whether collaboration claims are supported, whether partner involvement was overstated, or whether responsibility was unclear.Partnership agreements, joint project plans, emails or meeting minutes showing shared delivery, and internal ownership records for each action.
We described the actions in a way that separates what happened this year from what is planned later, and we checked that the timeframes were internally consistent across the narrative and tables.An assurer may test whether the timing is coherent, whether future milestones are realistic, and whether the same dates appear consistently in all parts of the disclosure.Programme timetable; board or committee papers approving the plan; draft-to-final comparison; cross-check of dates against the main report tables.
We linked each action to the policy aim it is meant to support, and kept a note explaining the expected result we were relying on.An assurer may probe whether the stated contribution is too vague, whether the expected result is plausible, and whether the link to the policy aim is evidenced rather than asserted.Policy documents; business case or project rationale; outcome statements; internal approval papers showing the intended contribution.

Paquete de evidencia que preparar

Carencias habituales en los informes

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.

Carencias habituales

Errores que evitar al recopilar los datos

Wrong ownerThe request goes to a policy lead or reporting contact instead of the team that actually runs the action or controls the budget, so the answer comes back second-hand and incomplete.
Framework language onlyPeople ask for the data using disclosure labels rather than the organisation’s own project, programme, or cost-centre terms, which makes the source team unable to map the request cleanly.
No clear boundaryThe collector does not state which business units, sites, or subsidiaries are in scope, so teams send mixed figures that cover different parts of the group.
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Dónde suele hacer falta juicio profesional

What counts as the action itselfUse a plain business label for each initiative, and if several workstreams sit under one programme, explain the grouping so readers can see what is included and what is left out.
Which parts of the business are in scopeState the operating units, sites, countries or activities covered by each action, and explain any exclusions where the same issue is handled differently in another part of the group.
How to handle boundary shifts after dealsIf an acquisition, disposal or reorganisation changes the perimeter during the period, disclose the basis used for the period view and explain any restatement or non-restatement choice.
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Ejemplos

Ejemplos ilustrativos

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Illustrative (synthetic) example — manufacturing

During the year, we ran a plant-efficiency programme across our two main sites, with work focused on energy use, water handling and waste reduction; the plan runs from Q2 2026 to Q4 2028 and is expected to cut operating emissions and disposal costs while improving process reliability.
- We spent 12.0 million in the current year, made up of 9.0 million cash spend and 3.0 million staff time and internal support; the cash element sat mainly in property, plant and equipment additions and operating expenses, while the people element was not separately capitalised.
- For the next three years, we expect to commit between 28.0 million and 34.0 million in total, with 18.0 million to 22.0 million likely to be capital spend and 10.0 million to 12.0 million likely to be operating spend; this is partly dependent on grant support of up to 6.0 million, and we also rely on internal engineering teams and existing production data systems rather than any external non-financial support.

Synthetic, internally consistent example for practitioner review only.

Illustrative (synthetic) example — retail

We are carrying out a store-network waste and packaging redesign across 180 outlets, with the work scheduled from January 2026 to December 2027 and aimed at lowering material use, reducing disposal charges and improving customer-facing sorting systems.
- In the current year, we allocated 4.8 million, comprising 3.6 million for supplier and fit-out costs and 1.2 million for internal project teams; the spend was recognised mainly through operating costs, with a smaller share in leasehold improvements.
- Over the next two years, we expect to allocate between 9.5 million and 11.0 million in total, including 6.5 million to 7.5 million of cash spend and 3.0 million to 3.5 million of internal labour and systems work; delivery depends in part on a possible local authority rebate of up to 1.5 million, and we are also using store manager training and our existing inventory platform as non-financial inputs.

Synthetic, internally consistent example for practitioner review only.

Informes de empresas

Cómo informan las empresas sobre GDR-A en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados
Amadeus IT Group, S.A.
Hotels, Restaurants, Leisure, Tourism Services · Spain · 2025
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Amadeus IT Group’s 2025 Non-Financial Report provides a covered disclosure on actions and resources related to material sustainability matters, including Artificial Intelligence on page 207. The report also references mitigation and energy efficiency in the context of supporting more efficient travel through technology on page 88, though this is not a clear or specific disclosure. Several related datapoints, such as those under GDR A.45.3 to A.46.6, are not found or clearly addressed in the report.
Mowi ASA
Food Production — Animal Source · Norway · 2024
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Mowi ASA’s 2024 Integrated Annual Report provides a specific figure for financial resources allocated to its climate action plan, estimating operational expenditures at 13 million euros (p.72). The report includes related context on actions and resources concerning climate change policies and water and marine resources, though these disclosures lack clarity and specificity (p.64). Several datapoints related to resource allocation and actions remain unaddressed or unclear, with no explicit information found for multiple required disclosures.
Fluidra, S.A.
Electrical Equipment and Machinery · Spain · 2025
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Fluidra's 2025 Integrated Annual Report provides partial coverage of its climate-related disclosures, notably mentioning actions and resources related to climate change mitigation and adaptation policies on pages 280 and 296. The report references Scope 3 greenhouse gas emissions and transition plans, as well as targets connected to climate change, but does not present clear headline values or fully detailed disclosures for these datapoints (p.280, p.296). Several expected disclosures, including specific quantitative data and comprehensive policy details, are not found or remain unclear in the report.

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Escenarios para trabajar

A preparer is drafting the section for a material water-risk topic. The team has one project already underway, one project approved for next year, and a target that the business expects to reach if both go ahead.

PHow should the preparer decide what to include so the write-up covers the action itself, where it applies, when it happens, what has already started, what is still planned, and the outcome the company expects?
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A finance team has agreed this year’s spend on a biodiversity programme, but the sustainability team also wants to mention a possible increase in funding next year if a grant is approved. The draft currently gives only one total figure and no explanation of what it covers.

PWhat should the preparer do to show the resources used now, the likely range for later funding, and any link to the financial statements or outside funding that affects the plan?
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A company has launched a supplier-training programme to reduce labour-rights risks. The draft says the programme is ‘under way’ and lists a budget, but it does not say whether the budget is staff time, cash, software, or external support, and it does not mention any future funding uncertainty.

PHow should the preparer decide whether the resource description is complete enough for the disclosure?
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A preparer is combining several climate-related measures into one paragraph because they all sit under the same material topic. One measure has already started, one is approved but not yet started, and one is only a proposal with no funding decision. The paragraph also mentions a target outcome but does not tie it to each measure.

PWhat is the right way to decide whether the paragraph gives a fair picture of actions taken versus actions still only intended, and whether the expected result is linked closely enough to the measures described?
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Referencias del marco

Requisitos aplicables de ESRS y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

ESRS

GDR-A

dentro de ESRS 2: General Disclosures

Abrir la fuente oficial →

Relacionado y explorar

General Basis for Preparation of Sustainability Statements → FichaDisclosures in Relation to Specific Circumstances → FichaMetrics in Relation to Material Sustainability Matters → FichaPolicies Adopted to Manage Material Sustainability Matters → FichaTargets in Relation to Material Sustainability Matters → Ficha Ver todas las divulgaciones →

Más en ESRS 2 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Preguntas frecuentes

Preguntas que responde esta página

How do I use the GDR-A page to draft the disclosure from scratch?+
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How should I set the scope and methodology for the GDR-A disclosure?+
Who should own the GDR-A data and sign-off process?+
What should go into the GDR-A evidence pack for assurance readiness?+
What are the six assurance claims I need to check for GDR-A?+
What are the common mistakes to avoid when reporting GDR-A?+
How do I use the GDR-A workbook download in practice?+
What is the printable Library Card for GDR-A used for?+
How can I turn the GDR-A data into a draft narrative and table?+

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GDR-A action name and action coverage: what should I capture in the draft?GDR-A action timing: how do I present completed steps and next steps clearly?GDR-A resource type, this year spend and future spend range: how should I structure the numbers?GDR-A linked accounts lines: what evidence do I need to support them?GDR-A funding conditions and other support used: how do I describe these without overcomplicating the disclosure?How do I use the GDR-A synthetic illustrative example disclosures without copying them?What should an assurance reviewer look for in a GDR-A evidence pack?How do I avoid the most common GDR-A reporting gaps before sign-off?Can I use the GDR-A page to brief HR or finance data owners on what to provide?Where do I find the GDR-A workbook and printable reference card?Does the GDR-A page provide real company report examples I can compare against?Is there a one-to-one ESRS or IFRS mapping for GDR-A on the page?

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