What are minimum disclosure requirements (MDRs)?

Minimum Disclosure Requirements (MDRs) are mandatory disclosures within the European Sustainability Reporting Standards (ESRS) that an organization must report on in its sustainability report for all material topics it has identified. A minimum disclosure requirement sets out the required content of the information that the organization must include when reporting on its policies, actions, targets or metrics related to its material topics, either through a disclosure requirement in a topical ESRS or on an entity-specific basis (e.g. if the material topic is not covered by a topical standard).