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.IRO-1_03 | ESRS E4 | 17. (c) | AR 9 | IRO-1 | Disclosure of whether and how transition and physical risks and opportunities related to biodiversity and ecosystems have been identified and assessed | narrative | 2 years | ||||