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_10 | ESRS S2 | 35. | AR 32 | S2-4 | Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on value chain workers | narrative | 2 years | ||||