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_21 | ESRS E1 | 43. | AR 38 | E1-5 | Disclosure of reconciliation to relevant line item or notes in financial statements of net revenue from activities in high climate impact sectors | narrative | Conditional | SFDR | |||