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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
IRO-1_02 | ESRS 2 | 53. (b) | IRO-1 | Description of process to identify, assess, prioritise and monitor potential and actual impacts on people and environment, informed by due diligence process | narrative | ||||||