ID | ESRS | Paragraph | Related AR | DR | Name | Data Type | Conditional or alternative DP | May
[V] | Appendix B - ESRS 2
(SFDR + PILLAR 3 + Benchmark + CL) | DPs to be disclosed in case of phased-in [Appendix C - ESRS 1]
Undertaking less than 750 employees | Appendix C - ESRS 1
[DPs subject to phased-in] |
|---|---|---|---|---|---|---|---|---|---|---|---|
GOV-5_01 | ESRS 2 | 36. (a) | AR 11 | GOV-5 | Description of scope, main features and components of risk management and internal control processes and systems in relation to sustainability reporting | narrative | |||||