When I run

Lorem ipsum dolor sit amet.  (See [REF1]_, p. 31.)

References
==========

.. [REF1]

   `Reference 1`, First Author, Publisher One.

through pandoc 2.14.0.1 I get

.LP
Lorem ipsum dolor sit amet.
(See \c
.pdfhref L -D "REF1" -A "\c" \
 -- "[REF1]"
\&, p.\ 31.)
.SH 1
References
.pdfhref O 1 "References"
.pdfhref M "references"
.pdfhref M "citations"
.IP "\f[B]REF1\f[R]" 3
Reference 1, First Author, Publisher One.
.RS 3
.RE

I see the .pdfhref L call to generate a link to a destination, but in “References” section I don't see any .pdfhref M calls to create the destination for the link.