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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E4-3_07 | ESRS E4 | AR 18. (c) | E4-3 | Explanation of rekationship of significant Capex and Opex required to impelement actions taken or planned to Capex plan required under Commission Delegated Regulation (EU) 2021/2178 | narrative | Conditional | V | 2 years | |||