Chapter 08 · Finance, data & evidenceSustainability Language

GDR-P / GDR-A / GDR-M / GDR-T (2026 revision)

Meaning statusIndexedSource recordDirect document linkedWhy these are different

disclosureCorporate Sustainability Reporting Directive (CSRD) · CSRD

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 2026-08-22Official text

Overview

The overview for this term is being prepared.