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.MDR-T_01-13 | ESRS S2 | 41. | AR 46 - AR 48 | S2-5 | Targets set to manage material impacts, risks and opportunities related to value chain workers [see ESRS 2 - MDR-T] | MDR-T | 2 years | ||||