How do I use the “Policies” module?
When a sustainability topic is deemed material, your organization should disclose its policies for managing this topic as part of MDR-P (Minimum Disclosure Requirements - Policies).
For example, if climate change is a material topic for your organization, you may have established a policy to integrate sustainability into procurement practices (with defined objectives or measurable targets). The details of this policy would be part of the MDRs your organization must disclose in your sustainability report and can be added in this module.
This module walks you through the process of documenting policies. First, you'll choose between policies your organization has already implemented and those it plans to implement in the future. You will then receive detailed guidance on how to effectively document a policy. This includes information on the scope of the policy, the responsible person(s) or team(s), as well as content specific to the topical standards within the ESRS.