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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S1-8_02 | ESRS S1 | 60. (b) | S1-8 | Percentage of own employees covered by collective bargaining agreements are within coverage rate by country with significant employment (in the EEA) | Table/Percent | 1 year | 1 year for non-EEA countries | ||||