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_01 | ESRS S4 | 10. | AR 5 - AR 6 | SBM-3 | All consumers and end-users who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2 | semi-narrative | 2 years | ||||