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ESRS 2: General Disclosures·Disclosure Requirement GDR-M

Metrics 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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Pasaporte publicado

Revisión pendiente
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Norma

ESRS 2: General Disclosures

Disclosure Requirement GDR-M · 2026-5010-final

En vigor

2027-01-01

Fuente oficial: Abrir ↗

Última revisión

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

Para preparar esta divulgación
10campos que preparar 6afirmaciones que verificar 5áreas de evidencia 3ejemplos de informes

Foco de la divulgación

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.

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
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
＋ Mostrar los subelementos de GDR-M (lista de trabajo de LRA)

Cómo prepararlo

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.

Solicitar los datos

Request the metric pack from Finance

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

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.

Solicitud débil

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.

Por qué falla: 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.

Solicitud mejor

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.

Plantilla de correo formal
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]
Versión corta para 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.

Ejemplos sectoriales

Manufacturing

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

Solicitud adaptada. 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.

Ejemplo de respuesta. 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

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

Solicitud adaptada. 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.

Ejemplo de respuesta. 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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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

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

Nota de contexto

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

Declaración sobre las variaciones

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.

Entrada del índice de contenidos

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

Centro de descargas

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Gratis · Miembros de la Community
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 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.

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 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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Dónde suele hacer falta juicio profesional

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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Ejemplos

Ejemplos ilustrativos

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

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.

Informes de empresas

Cómo informan las empresas sobre GDR-M en la práctica

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

Informes reales publicados
REN - Redes Energéticas Nacionais, SGPS, S.A.
Water Utilities · Portugal · 2025
Abrir el informe →
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
Abrir el informe →
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
Abrir el informe →
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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Escenarios para trabajar

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.

PWhat should you add so a reader can understand the figure and trace it back to its basis?
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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.

PHow should you present the estimate so users can judge how much confidence to place in it?
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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.

PWhat extra explanation is needed before the disclosure is ready for review?
Mostrar la respuesta modelo →

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.

PWhat should the preparer disclose to make the metric understandable and balanced?
Mostrar la respuesta modelo →

Referencias del marco

Requisitos aplicables de ESRS y divulgaciones relacionadas

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

ESRS

GDR-M

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 → FichaActions and Resources 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-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?+

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