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]
E1-7_27
ESRS E1
AR 57. (b)
AR 56
E1-7
Description of GHGs concerned for removal and storage activity, technological details about GHG removal, type of storage and transport of removed GHGs, whether activity qualifies as nature-based solution and how risk of non-permanence is managed
narrative

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