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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E3.MDR-P_01-06 | ESRS E3 | 11. | AR 16 - AR 18 | E3-1 | Policies to manage its material impacts, risks and opportunities related to water and marine resources [see ESRS 2 MDR-P] | MDR-P | SFDR | ||||