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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S1-13_02 | ESRS S1 | 83. (a) | AR 77 | S1-13 | Percentage of employees that participated in regular performance and career development reviews | Table/Percent | 1 year | 1 year | |||