ESRS2.MDR-T.2 Minimum Disclosure Requirement - Targets MDR-T - targets not adopted - general

72. If the undertaking cannot disclose the information on targets required under the relevant topical ESRS, because it has not set targets with reference to the specific sustainability matter concerned, it shall disclose this to be the case, and provide reasons for not having adopted targets. The undertaking may disclose a timeframe in which it aims to adopt them.