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]
E1-4_23
ESRS E1
34. (f)
AR 30
E1-4
Description of expected decarbonisation levers and their overall quantitative contributions to achieve GHG emission reduction target
narrative
E1-4_23
ESRS E1
16. (b)
AR 30
E1-4
Description of expected decarbonisation levers and their overall quantitative contributions to achieve GHG emission reduction target
narrative

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