2023 ESRS Implementation Guidance
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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]
S1-17_04
ESRS S1
103. (b)
AR 103 - AR 106
S1-17
Number of complaints filed to National Contact Points for OECD Multinational Enterprises
Integer
Conditional
1 year

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