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.MDR-A_01-12 | ESRS E4 | 27. | E4-3 | Actions and resources in relation to biodiversity and ecosystems [see ESRS 2 - MDR-A] | MDR-A | 2 years | |||||