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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S4.SBM-3_08 | ESRS S4 | 12. | AR 8 | SBM-3 | Disclosure of which of material risks and opportunities arising from impacts and dependencies on consumers and end-users are impacts on specific groups | narrative | 2 years | ||||