使用分阶段选项的具体信息

The objective of this DR is to enable an understanding of the phasing-in provisions that the undertaking has used.

If, by applying the phase-in provisions provided by ESRS 1 General Requirements paragraph 125(a), the undertaking omits the information required by the standards listed in this paragraph, it shall nevertheless disclose whether the impacts, risks and opportunities organised under the related topics covered in those standards have been assessed to be material as a result of the undertaking’s materiality assessment.

In addition to paragraph 8, if one or more of these topics have been assessed to be material, the undertaking shall:

If, by applying the other phase-in provisions provided by ESRS 1 General Requirements in paragraphs 125(b)-(e), the undertaking omits the information required by other DRs listed in those paragraphs, it shall disclose this fact.