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.IRO-1_03 | ESRS E1 | AR 11. (a) | AR 13 - AR 14 | IRO-1 | Climate-related hazards have been identified over short-, medium- and long-term time horizons | semi-narrative | |||||