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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E4-3_01 | ESRS E4 | 28. (a) | AR 19 | E4-3 | Disclosure on how the mitigation hierarchy has been applied with regard to biodiversity and ecosystem actions | narrative | V | 2 years | |||