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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
E5.MDR-P_01-06 | ESRS E5 | 14. | E5-1 | Policies to manage its material impacts, risks and opportunities related to resource use and circular economy [see ESRS 2 MDR-P] | MDR-P | ||||||