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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E1-3_08 | ESRS E1 | 16. (c) | AR 20 | E1-3 | Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to CapEx plan required by Commission Delegated Regulation (EU) 2021/2178 | narrative | Conditional | ||||
E1-3_08 | ESRS E1 | 29. (c) iii. | AR 20 | E1-3 | Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to CapEx plan required by Commission Delegated Regulation (EU) 2021/2178 | narrative | Conditional | ||||