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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E1-9_26 | ESRS E1 | AR 74. (d) | E1-9 | Potential future liabilities, based on existing contractual agreements, associated with carbon credits planned to be cancelled in near future | monetary | V | 3 years | ||||