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ESRS |
Disclosure Requirement |
Full name of the Disclosure Requirement |
Phase-in or effective date (including the first year) |
---|---|---|---|
ESRS E4
|
All disclosure requirements
|
All disclosure requirements
|
Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS E4 for the first 2 years of preparation of their sustainability statement.
|
ESRS S1
|
All disclosure requirements
|
All disclosure requirements
|
Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS S1 for the first year of preparation of their sustainability statement.
|
ESRS S2
|
All disclosure requirements
|
All disclosure requirements
|
Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS S2 for the first 2 years of preparation of their sustainability statement.
|
ESRS S3
|
All disclosure requirements
|
All disclosure requirements
|
Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS S3 for the first 2 years of preparation of their sustainability statement.
|
ESRS S4
|
All disclosure requirements
|
All disclosure requirements
|
Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS S4 for the first 2 years of preparation of their sustainability statement.
|
EFRAG
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