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] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S4-4_04 | ESRS S4 | 31. (d) | AR 30 - AR 32 | S4-4 | Description of how effectiveness of actions or initiatives in delivering outcomes for consumers and end-users is tracked and assessed | narrative | 2 years | ||||