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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S1-1_14 | ESRS S1 | AR 14. | S1-1 | Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant | narrative | V | 1 year | ||||