Chapter 08 · Finance, data & evidenceSustainability Language
GDR-P / GDR-A / GDR-M / GDR-T (2026 revision)
Definition
General Disclosure Requirements on policies, actions, metrics, targets (formerly MDR-P/A/M/T); disclosure of the *absence* of policies/actions/targets is mandatory
References
EUdisclosure
General Disclosure Requirements on policies, actions, metrics, targets (formerly MDR-P/A/M/T); disclosure of the *absence* of policies/actions/targets is mandatory
Corporate Sustainability Reporting Directive (CSRD)CSRD · verified 2026-08-22
Overview
The overview for this term is being prepared.