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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S1-6_09 | ESRS S1 | 51. | S1-6 | Number of employees (head count or full-time equivalent) | Table 3/Decimal | Alternative | 1 year | ||||
S1-6_09 | ESRS S1 | 50. (b) | S1-6 | Number of employees (head count or full-time equivalent) | Table 3/Decimal | Alternative | 1 year | ||||