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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S2-2_03 | ESRS S2 | 22. (b) | AR 18 | S2-2 | Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement | narrative | Conditional | 2 years | |||