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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E4-2_02 | ESRS E4 | 23. (b) | E4-2 | Explanation of whether and how biodiversity and ecosystems-related policy relates to material biodiversity and ecosystems-related impacts | narrative | 2 years | |||||