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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E1-1_04 | ESRS E1 | 16. (c) | E1-1 | Disclosure of significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan | narrative | ||||||