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ESRS 2: General Disclosures·Disclosure Requirement GDR-T
Targets 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.
Pasaporte publicado
Revisión pendiente
···
En revisión
Revisión editorial en curso
Elaborado a partir de fuentes oficiales y de evidencia de informes publicados. Todavía no consta ninguna persona aprobadora, por lo que esta página no lleva firma.
Úsela junto con la fuente oficial de European Commission mientras dure esa revisión.
Norma
ESRS 2: General Disclosures
Disclosure Requirement GDR-T · 2026-5010-final
Última revisión
—
Material formativo de LRA · No emitido ni avalado por European Commission
Para preparar esta divulgación
Foco de la divulgación
This disclosure asks an organisation to explain the targets it has set for the sustainability matters it has identified as material, and how those targets relate to the issues that matter most to the business and its stakeholders. In practice, the focus is on showing what the organisation is aiming to achieve, why those aims are relevant, and how they connect to the material topics already identified in the reporting process.
The practical emphasis is on whether the targets are organisation-wide or limited to particular parts of the business, such as specific operations, regions, products or sites. It also helps readers understand the scope and ambition of the targets, so they can see whether the organisation is covering its full material footprint or only selected activities.
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 |
|---|---|---|---|
| Target level | State the intended end point or level the organisation is aiming to reach. | Target-setting paper, board-approved plan, or KPI register. | Sustainability / strategy |
| Target assumptions | Set out the key assumptions used when the target was designed, including any conditions the target depends on. | Target model, planning memo, or assumptions log. | Sustainability / strategy |
| Target legal basis | Note any law, regulation, permit, or other formal rule that underpins the target, if one exists. | Legal register, compliance memo, or cited statute/permit reference. | Legal / compliance |
| Scenario basis | Identify the scenario or planning case used to frame the target, including the named scenario if one was used. | Scenario analysis, transition plan, or modelling pack. | Strategy / climate planning |
| Policy fit | Explain how the target sits alongside the organisation’s own policies and commitments. | Policy map, internal policy register, or alignment note. | Sustainability / policy |
| Scientific support | Describe the scientific or technical basis used to justify environmental targets. | Technical paper, external science reference, or methodology note. | Sustainability / technical team |
| Target type | Specify whether the target is set as a fixed amount or as a proportion, rate, or other relative measure. | Target register, KPI definition, or reporting template. | Sustainability / reporting |
| Measurement unit | Record the unit used to express the target value, such as tonnes, percentage, or currency. | KPI dictionary, target register, or calculation sheet. | Sustainability / reporting |
| Target boundary | Define which parts of the business, activities, or locations are included in the target. | Boundary statement, consolidation memo, or scope definition. | Finance / sustainability reporting |
| Starting point | Capture the starting value used for the target comparison, with the same metric and boundary as the target itself. | Baseline calculation, prior KPI report, or source data extract. | Sustainability / data team |
| Base year | State the reference year used as the anchor for the target. | Target register, board paper, or reporting calendar. | Sustainability / reporting |
| End year | State the year by which the target is meant to be achieved. | Target register, roadmap, or board-approved plan. | Sustainability / strategy |
| Interim checkpoints | List any intermediate milestones or step-down targets on the way to the final target. | Roadmap, target trajectory, or milestone tracker. | Sustainability / strategy |
| Target method | Describe the method used to set the target, including how the target was calculated or derived. | Methodology note, calculation workbook, or target-setting memo. | Sustainability / analytics |
| Progress tracking | Explain how progress is monitored when no formal target has been set, including the approach used to follow change over time. | Management dashboard, KPI tracker, or monitoring framework. | Sustainability / performance management |
| Effectiveness measures | List the indicators used to judge whether the action is working, and show how they are used to assess effectiveness. | KPI dashboard, monitoring report, or programme evaluation note. | Sustainability / performance management |
＋ Mostrar los subelementos de GDR-T (lista de trabajo de LRA)
State whether the target is set in absolute terms or as a relative change.
Set out the assumptions used when defining the target.
Identify the starting point used for comparison.
Name the base year used for the target.
Explain any legal basis supporting the target, where relevant.
Describe the method used to calculate or set the target.
Include any milestones or interim steps on the way to the target.
Show how the target fits with the organisation’s policy direction.
Explain the scenario used as the basis for the target, where relevant.
Set out the scientific basis used for environmental targets, where relevant.
Define the scope or boundary covered by the target.
State the target value or level to be achieved.
Specify the year by which the target should be met.
Give the unit used to express the target.
Identify the indicators used to judge whether the target is working.
Describe how progress is tracked when no target has been set.
Cómo prepararlo
Set the reporting perimeter first: decide which activities, entities, and time periods sit inside the target or tracking statement, and make sure the same boundary is used consistently across the related figures or narrative.
Define the target or tracking content in business terms: state the level you are aiming for, whether it is an absolute or relative measure, the unit used, the baseline, the base year, the target year, and any interim milestones.
Gather the support behind the numbers or narrative: pull together the method used, the assumptions made, any legal foundation where relevant, the scenario basis, the policy link, and the scientific basis where the target concerns environmental matters.
Prepare the actual disclosure text or table: present the target or, where no target exists, explain the tracking approach and the indicators used to judge progress or effectiveness.
Record anything that affects interpretation: note exclusions, boundary changes, and any changes in approach so readers can understand what is and is not included and why the current presentation differs from earlier periods, if it does.
Check the draft against the official source before sign-off: confirm every required item is covered, the wording is faithful in meaning, and the final output matches the source requirements without adding or omitting anything.
Solicitar los datos
Request the target register and tracking evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
What targets, milestones, and tracking methods are we using for each material sustainability topic, and what evidence supports them?
Use your organisation’s own terms first, then map them to the reporting fields. For example, ask for the target register, KPI pack, or performance dashboard rather than using framework labels in the first message. This is a possible LRA training template only; adapt it to your organisation and check the source material before sign-off.
Solicitud débil
Please provide the ESRS 2:GDR-T information for all material sustainability matters, including target value, baseline, methodology, assumptions, scenario basis, policy alignment, and tracking approach.
Por qué falla: It uses framework language that many internal owners will not recognise, and it bundles too many concepts without telling the recipient what practical records to send. It also does not point them to the internal artefacts they actually hold, such as the target register, KPI pack, or dashboard.
Solicitud mejor
Please send the current target register and progress pack for [topic], including the target level, whether it is absolute or relative, the unit, boundary, baseline, base year, target year, milestones, measurement method, and any assumptions, policy links, scenario inputs, or scientific references used. If there is no formal target, send the measures used to track performance instead. Please include the source file, owner, and approval date.
Plantilla de correo formal
Subject: Request for target and progress evidence for [material topic / workstream] Dear [name], I am preparing the sustainability reporting pack and need the current evidence for [material topic / workstream]. Please share the latest target register, milestone plan, and any tracking material that shows how progress is being measured. To help us map this correctly, please include: - the target value or level currently in use - whether it is an absolute or relative measure - the unit used internally - the boundary covered - the baseline and base year - the target year - any interim milestones - the method used to calculate or monitor progress - any assumptions, scenario inputs, policy links, or scientific references used when the target was set - if there is no formal target for this topic, the measures used to track performance instead Please also include the source file or system, the owner, the approval date, and any notes on changes since the last review. This is a possible LRA training template only; please adapt it to your organisation’s own language and check the source material before sign-off. Many thanks, [preparer name]
Versión corta para Teams / Slack
Hi [name] — I’m pulling together the sustainability pack for [period]. Could you send the latest target tracker / KPI pack for [topic], plus the baseline, milestones, measurement method, and any notes on assumptions or policy links? If there isn’t a formal target, please send the measures you use to track progress instead. Please include the source file and owner. Thanks.
Ejemplos sectoriales
Manufacturing
Contexto. The business has an energy reduction programme across owned plants and a separate safety improvement plan.
Solicitud adaptada. Please send the latest plant-level target tracker for the energy programme and the safety improvement plan, including the target level, unit, baseline, base year, target year, interim milestones, and the method used to roll up site results. If either programme has no formal target, send the KPI dashboard used to monitor progress instead. Please include the source file, owner, and approval date.
Ejemplo de respuesta. A site tracker showing: energy use reduction target of 12% by FY2028 versus FY2023 baseline; quarterly milestones for FY2025–FY2027; monthly meter-based reporting; and a note that the safety plan is tracked through incident-rate KPIs rather than a formal target.
Retail
Contexto. The business tracks supplier standards and packaging reduction through separate operational scorecards.
Solicitud adaptada. Please send the current scorecards for supplier standards and packaging reduction, including the target level, whether it is an absolute or relative measure, the unit, baseline, base year, target year, milestones, and the method used to monitor progress. If a scorecard has no formal target, please send the indicators used to track performance instead. Include the source system and the owner.
Ejemplo de respuesta. A procurement scorecard showing: 90% of strategic suppliers assessed by FY2026, baseline FY2024 at 62%; packaging reduction tracked as grams per unit sold with quarterly milestones; and a note that one supplier programme is monitored through audit completion rates rather than a formal target.
Redacte su divulgación
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 the target was defined, including the measurement basis, the unit used, the scope covered, the starting year, the end year, any interim checkpoints, and the approach used to set it.
Nota de contexto
Describe what the target means in practice by linking the stated level to the business area covered, the comparison year, and the basis used to support the target.
Declaración sobre las variaciones
If the target or its milestones changed, explain what drove the change, such as a revised assumption set, updated scenario work, a different policy position, new scientific input, or a change in legal grounding.
Entrada del índice de contenidos
GDR-T Targets in Relation to Material Sustainability Matters — [location / page] / [notes]Centro de descargas
Herramientas y formularios de preparación
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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 ↧
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| I have set out the figure in a way that shows the intended level to be reached, and I have stated the unit used to measure it. | The assurer may test whether the stated figure is internally consistent, whether the unit matches the metric, and whether the wording could be read as vague or incomplete. | Target schedule or KPI register; draft and final report wording; calculation sheet showing the unit applied; sign-off notes confirming the figure and unit were reviewed together. |
| I have explained the approach used to define the figure, including the main assumptions that materially affected it. | The assurer may probe whether the method was chosen consistently, whether key assumptions were documented at the time, and whether any assumption could materially change the result. | Methodology paper; assumption log; model inputs and version history; approval papers showing the basis used to set the figure. |
| I have stated whether the figure is set because a rule or legal duty requires it. | The assurer may check whether the statement is clear, current, and supported by a legal assessment rather than a general policy statement. | Legal review memo; compliance register; board or committee paper noting the basis for the figure; draft disclosure showing the required/not required conclusion. |
| I have described the scenario choices, the main information sources used, and how closely the result aligns with relevant public policy aims. | The assurer may test whether the chosen scenarios are identifiable, whether the data sources are traceable, and whether the stated policy alignment is supportable. | Scenario selection paper; source list and data lineage records; internal assessment of policy alignment; working papers showing how the scenarios were compared. |
| I have explained the scenario basis, the key datasets behind it, and the extent to which the result fits with policy goals at national, EU, or wider international level. | The assurer may probe whether the policy comparison is overstated, whether the datasets are reliable, and whether the basis used is consistent across the disclosure. | Scenario analysis pack; data source register; cross-checks against external policy references; review notes confirming the level of compatibility stated. |
| I have linked each measurable target to the relevant policy aims and actions, and I have shown that it is outcome-focused and time-bound. | The assurer may test whether the target is genuinely measurable, whether the link to actions is clear, and whether the target is specific enough to assess progress. | Target-setting paper; policy-to-target mapping; action plan or roadmap; approval minutes showing the target was framed as an outcome measure. |
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 owner, wrong languageTeams often ask the policy lead or a framework specialist instead of the business owner who actually tracks the target in the organisation’s own terms.
Scope left vaguePeople sometimes collect a target figure without pinning down which sites, entities, activities or time periods sit inside the boundary.
Baseline and current year mixed upThe data pack can combine the starting point, the reference year and the latest update, so the target path no longer ties back cleanly.
Absolute and intensity data blendedCollectors may merge headcount-based, output-based or total-volume figures into one file even though they need to stay on separate counting bases.
Units not fixed earlyA target is sometimes gathered in mixed units, which makes later comparison impossible because the same measure is recorded in different forms.
Source labels stripped outOriginal system names, report titles or spreadsheet tabs are often removed, so no one can trace where each number came from.
Different populations mergedData for separate business lines, regions or target types is sometimes rolled together even though each should be kept distinct.
No evidence trailThe team may capture the number but forget the supporting files, date stamps and reviewer sign-off needed to show how it was assembled.
Timing basis not alignedInputs are sometimes pulled from different cut-off dates or reporting cycles, so the target data does not reflect one consistent period.
Method notes missingCollectors may record the headline target but leave out the assumptions, calculation approach, policy link, scenario basis or scientific basis that explain how it was set.
Dónde suele hacer falta juicio profesional
Setting the starting point after a business changeIf a purchase, sale, or reorganisation changes the group you are measuring, choose a baseline that matches the new operating perimeter and explain what changed, when it changed, and whether earlier figures were restated or left as originally reported.
Using one group definition across different countriesWhere local reporting populations or legal entities are not identical in every country, pick a consistent organisational boundary for the target and explain any exclusions, local carve-outs, or country-specific adjustments.
Deciding who sits just inside or just outside the targetFor people, sites, products, suppliers, or other units near the edge of the target scope, state the inclusion rule you applied and disclose any material exclusions so readers can see how the coverage was drawn.
Choosing the measurement basis for the targetIf the target can be expressed in more than one way, make clear whether you used an absolute figure or a scaled measure, and explain why that basis best fits the change you are trying to drive.
Fixing the date used for the baseline and progress checksState the date or period used for the starting point and for each progress update, and explain any lag between the operational event and the figure reported so users can compare like with like.
Mixing estimates with directly observed dataWhen some inputs are modelled, sampled, or otherwise estimated rather than directly counted, identify which parts are estimated, the main assumptions behind them, and how you checked that the approach is reasonable.
Rounding and small-number effectsIf rounding changes the apparent result or makes a small population look materially different, explain the rounding rule used and, where helpful, show the unrounded basis in working papers or supporting notes.
Protecting privacy when the target covers sensitive groupsIf disclosing the target at a detailed level could expose personal or commercially sensitive information, aggregate the figures to a safer level and explain the aggregation rule and any limits it creates for interpretation.
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
Illustrative (synthetic) example — Electric utility
We set a 2035 emissions goal for our own operations and purchased electricity, using 2024 as the starting point and a 2029 checkpoint on the way. The target is a 42% cut from the 2024 baseline of 1,000,000 tCO2e to 580,000 tCO2e by 2035; this is an absolute target, measured in tCO2e, and it covers our consolidated group boundary, including majority-controlled subsidiaries.
- The target design is aligned to our climate policy and uses a 1.5°C pathway as the scenario reference.
- We rely on a science-based pathway for the environmental target, and the approach assumes stable grid emission factors, no major portfolio acquisitions, and continued access to current abatement technologies.
- There is no specific legal requirement driving this target; our method uses emissions inventory data, operational forecasts, and the same boundary used in our annual reporting, with 2029 set as the interim milestone at 760,000 tCO2e.
Illustrative only: this example shows how to describe the target level, baseline, base year, target year, interim checkpoint, unit, scope, absolute/relative framing, policy link, scenario reference, scientific basis, assumptions, legal basis, and method in plain language.
Illustrative (synthetic) example — Food manufacturing
We have set a water-use goal for our direct manufacturing sites, starting from a 2023 baseline and aiming for 2030, with a 2026 checkpoint in between. The plan is to reduce water withdrawal by 18% from 2,500,000 m3 to 2,050,000 m3, so the target is relative rather than absolute, and it applies only to sites we operate and control.
- The target sits alongside our resource-efficiency policy and is framed against a high-water-stress scenario for the regions where we operate.
- Because this is an environmental target, we use a science-led approach based on site-level water balances, production forecasts, and local catchment stress data; the main assumptions are steady production mix, no plant closures, and no material change in water recycling rates.
- We do not rely on a legal obligation for this target, and our interim step is 2,250,000 m3 by 2026.
Illustrative only: this example shows how to describe a non-emissions environmental target using the same required elements in different wording, including the target level, baseline, dates, interim step, unit, boundary, relative framing, policy link, scenario reference, scientific basis, assumptions, legal basis, and method.
Informes de empresas
Cómo informan las empresas sobre GDR-T en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Terna S.p.A.
Electric Utilities / IPP / Energy Traders · Italy · 2025
Terna S.p.A.'s 2025 Annual Report includes a reported value related to its baseline year for target formulation, identified as 2025 (p.381), and mentions a cumulative target of 598 km scheduled for achievement by 2028 (p.264). There is partial context on incentive allocation over a multi-year horizon without a clear headline value (p.546). However, several datapoints lack clear disclosures or are not found, including detailed methodologies, specific transition scenarios, and resilience verification approaches, with related context often unclear or missing (e.g., p.233, p.350, p.197).
Fluidra, S.A.
Electrical Equipment and Machinery · Spain · 2025
Fluidra, S.A.'s 2025 Integrated Annual Report includes reported values for targets related to climate change mitigation and adaptation, with specific progress and base year data presented on pages 36 and 117. The report references ESRS requirements for targets on managing material impacts and risks, but these disclosures are unclear and lack detailed data, as seen on pages 116 and 200. Several datapoints, including GDR T.51.10 through T.51.13 and others, are not found or clearly disclosed in the report.
LANXESS Aktiengesellschaft
Chemicals · Germany · 2025
LANXESS Aktiengesellschaft's Corporate Sustainability Report 2025 provides some reported values related to emissions targets, including milestones and target years for CO2e reductions from 2021 to 2050 (p.42) and an interim target of a 25% reduction by 2030 (p.40). The report also includes supporting context on corporate policy reflecting a responsible approach to water use (p.56). However, several specific data points such as GDR T.51.1, T.51.11, and T.51.12 are not found, and some disclosures like GDR T.51.10 and T.51.4 remain unclear due to lack of quotable methodology or narrative.
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Pruebe
¿Cómo preparo GDR-T?
¿Qué datos necesito recopilar?
¿Dónde puedo ver un ejemplo de un informe real?
¿Qué errores debo evitar?
2 respuestas gratis
Compruebe su comprensión
Escenarios para trabajar
A preparer is drafting a climate target for a group with operations in three countries. The draft says emissions will fall by 30% by 2030, but it does not say whether that is measured against the whole group or only one business line, and the team has not yet written down the base year or the starting figure.
PWhat should be clarified before the target description is ready for sign-off?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
The target needs to be described in a way that lets a reader understand exactly what is being measured and against what starting point. That means stating whether the figure is an overall or proportional target, the measure used, the part of the business covered, the baseline value, the reference year, the end year, and any planned stepping-stone points, together with the method used to calculate progress.
Por qué esto importa · A target is only useful if the reader can see the measure, the coverage, the starting point, the end point, and how progress will be assessed.
A sustainability team has set a water-use reduction goal for a manufacturing site. The draft includes the target number and year, but the team has not explained the assumptions behind the plan, whether any law underpins the target, or whether it was built from a future-pathway scenario or from the company’s own policy commitments.
PWhich supporting context should the preparer add so the target is properly explained?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
The preparer should add the assumptions used to set the target, say whether any legal rule sits behind it, explain whether the target was built from a scenario or planning view, and show how it links to the organisation’s own policies. If the target is for an environmental matter, the team should also explain the scientific basis used to support it.
Por qué esto importa · A target should not stand alone; the reader needs the logic behind it, including any legal, scenario, policy, and scientific foundations where relevant.
A company has no formal target for reducing waste yet, but it still wants to show investors how it is managing the issue. The draft lists monthly waste volumes and recycling rates, but it does not explain why those measures were chosen or how they help judge whether the approach is working.
PHow should the preparer handle reporting when there is no target in place?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
The preparer should describe the way progress is being monitored in the absence of a target and identify the indicators used to judge whether the approach is effective. The explanation should make clear which measures are being tracked and why they are the right ones for that matter, rather than presenting raw figures without context.
Por qué esto importa · If there is no target, the report should still show how the organisation checks whether its actions are working.
A group has set a biodiversity target that depends on a future land-use pathway and a public policy commitment. The draft mentions the target year and a few milestones, but it does not explain the assumptions behind the pathway or how the target connects to the company’s wider policy position.
PWhat extra detail should be included so the target can be understood properly?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
The preparer should explain the assumptions that sit behind the pathway, show the milestone points or interim steps, and make the link to the organisation’s policy position clear. If there is a legal foundation for the target, that should also be identified, and if the target concerns an environmental matter, the scientific basis should be described in plain language.
Por qué esto importa · Where a target depends on a pathway or policy choice, the report should show the assumptions, the stepping-stones, and the connection to the organisation’s wider position.
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
GDR-T
dentro de ESRS 2: General Disclosures
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 → FichaMetrics in Relation to Material Sustainability Matters → FichaPolicies Adopted to Manage 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
What do I need to gather before drafting GDR-T (ESRS 2: General Disclosures) for a sustainability report?+−
Start with the page’s datapoints to prepare: target level, assumptions, legal basis, scenario basis, policy fit, scientific support, target type, measurement unit, boundary, starting point, base year, end year, interim checkpoints, target method, progress tracking and effectiveness measures. The page also gives a step-by-step preparation flow, so you can turn those inputs into a draft in a structured way.
How do I set the scope and boundary for the GDR-T target information on this page?+−
Use the page’s datapoints for target boundary, target level, target type and measurement unit to define what the target covers and how it is expressed. The page is designed to help you make those choices explicit before drafting.
What evidence should I collect to support the GDR-T disclosure and make it assurance-ready?+−
The page includes an evidence pack with five items for assurance readiness, plus six assurance claims to verify using a claim/risk/evidence approach. Use those sections to build a file that shows how the target was set, tracked and supported.
How do I use the GDR-T workbook to prepare the disclosure?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it alongside the page’s step-by-step preparation section to organise the datapoints, evidence and draft output in one place.
What are the most common mistakes to avoid when preparing GDR-T?+−
The page lists common reporting gaps and mistakes, so it is meant to help you spot missing target details, weak support and incomplete tracking before you finalise the draft. Use that section as a pre-submission check.
How should I document target assumptions, scenario basis and scientific support for GDR-T?+−
The page asks you to prepare target assumptions, scenario basis, policy fit and scientific support, so these should be captured clearly and consistently in the draft and evidence pack. That helps a reviewer see why the target was chosen and how it is being tracked.
What should I include in the GDR-T evidence pack for assurance review?+−
The page provides a five-item evidence pack specifically for assurance readiness. Use it to assemble the core documents and records that support the target, the method and the progress reported.
How do I turn the GDR-T data into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters and a content-index line. That gives you a practical way to convert the prepared datapoints into a readable disclosure draft.
Can I use the synthetic example disclosure on the GDR-T page as a template?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table, to show how the information can be presented. Treat them as examples only and adapt them to your own data and scope.
Where can I find real company examples for GDR-T-style reporting on the page?+−
The page has a ‘From company reports’ table that links to real published reports at the pages where the topic is disclosed. Use it to see how others have presented similar information in practice.
Más preguntas con las que puede ayudar esta página
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Profundizar · GDR-T
Aprenda a preparar esta divulgación de principio a fin
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
/es/knowledge-hub/disclosure-cards/esrs-gdr-t/
Gratis · LRA Community
Consiga sus herramientas para GDR-T — gratis
Sus herramientas de preparación son gratuitas para los miembros de LRA Community y los estudiantes. Regístrese una vez (es gratis) y su descarga comenzará de inmediato, además de la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
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