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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
BP-2_12 | ESRS 2 | 13. (b) | BP-2 | Disclosure of difference between figures disclosed in preceding period and revised comparative figures | Integer | Conditional | |||||
BP-2_12 | ESRS 2 | 13. (c) | BP-2 | Disclosure of difference between figures disclosed in preceding period and revised comparative figures | Integer | Conditional | |||||