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_19 | ESRS 2 | AR 2. | BP-2 | Disclosure of extent to which data and processes that are used for sustainability reporting purposes have been verified by external assurance provider and found to conform to corresponding ISO/IEC or CEN/CENELEC standard | narrative | V | |||||