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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E4-5_04 | ESRS E4 | 38. | AR 27 - AR 38 | E4-5 | Disclosure of metrics considered relevant (land-use change, freshwater-use change and (or) sea-use change) | narrative | Conditional | 2 years | |||