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_06 | ESRS S2 | 11. (d) | SBM-3 | Description of activities that result in positive impacts and types of value chain workers that are positively affected or could be positively affected | narrative | Conditional | 2 years | ||||