2023 ESRS Implementation Guidance
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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]
E1-5_12
ESRS E1
38. (c)
AR 33
E1-5
Fuel consumption from natural gas
energy
Conditional
SFDR

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