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.MDR-A_01-12 | ESRS E1 | 28. | E1-3 | Actions and Resources related to climate change mitigation and adaptation [see ESRS 2 MDR-A] | MDR-A | ||||||