Specific and measurable targets provide clear goals for the company’s operational units to strive towards, while enabling the management to monitor and objectively evaluate the effectiveness of strategies and measures adopted.
An ESG report should include information on ESG-related targets set, progress made towards achieving such targets, as well as any deviation to the timeline in accomplishing the targets. Where relevant, there should also be a discussion on the effectiveness of adaptation and/or mitigation measures adopted and refinements (if any) to such measures.