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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S2-4_05 | ESRS S2 | 33. (a) | AR 29 | S2-4 | Description of processes to identifying what action is needed and appropriate in response to particular actual or potential material negative impact on value chain workers | narrative | 2 years | ||||