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.SBM-3_03 | ESRS S2 | 11. (a) v. | SBM-3 | Type of value chain workers subject to material impacts by own operations or through value chain | semi-narrative | 2 years | |||||
S2.SBM-3_03 | ESRS S2 | 11. (a) iv. | SBM-3 | Type of value chain workers subject to material impacts by own operations or through value chain | semi-narrative | 2 years | |||||
S2.SBM-3_03 | ESRS S2 | 11. (a) iii. | SBM-3 | Type of value chain workers subject to material impacts by own operations or through value chain | semi-narrative | 2 years | |||||
S2.SBM-3_03 | ESRS S2 | 11. (a) ii. | SBM-3 | Type of value chain workers subject to material impacts by own operations or through value chain | semi-narrative | 2 years | |||||
S2.SBM-3_03 | ESRS S2 | 11. (a) i. | SBM-3 | Type of value chain workers subject to material impacts by own operations or through value chain | semi-narrative | 2 years | |||||