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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E2.MDR-T_01-13 | ESRS E2 | 22. | AR 19 | E2-3 | Tracking effectiveness of policies and actions through targets [see ESRS 2 MDR-T ] | MDR-T | |||||