Chapter 03 · Reporting & strategyReporting, Disclosure & Frameworks
General Disclosure Requirements (GDRs)
Definition
General Disclosure Requirements (GDRs) are cross-cutting disclosure requirements that establish common information to be reported about policies, actions, targets and metrics associated with material sustainability matters.
References
This reference provides supporting context for how “General Disclosure Requirements (GDRs)” is defined and used.
Overview
How it is used
The term appears in standards, certification, conformity assessment, audits, controls and assurance engagements, where standard setters, scheme owners, certification bodies, auditors and organisations seeking assurance use it to classify, assess or communicate cross-cutting requirements for reporting policies, actions, targets and metrics consistently across material sustainability matters.
Its correct use depends on the named standard or scheme, version, scope, criteria, assurance level and competent decision-maker.
Why it matters
“General Disclosure Requirements (GDRs)” matters because it influences the criteria, evidence and level of confidence attached to an assessment or claim. If its boundary or evidence is unclear, different users may reach incompatible conclusions while appearing to use the same language.