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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S2-5_01 | ESRS S2 | 42. (a) | S2-5 | Disclosure of whether and how value chain workers , their legitimate representatives or credible proxies were engaged directly in setting targets | narrative | 2 years | |||||