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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S1-3_02 | ESRS S1 | 32. (b) | AR 28 | S1-3 | Disclosure of specific channels in place for its own workforce to raise concerns or needs directly with undertaking and have them addressed | narrative | 1 year | ||||