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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E4-1_16 | ESRS E4 | AR 1. (i) | E4-1 | Indication of metrics and related tools used to measure progress that are integrated in measurement approach (biodiversity and ecosystems) | narrative | V | 2 years | ||||