ESRS ESRS 2 GDR-A 46 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/46/a ESRS26_GDR-A_06 Conditional ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_05 Conditional ESRS ESRS E1 E1-8 30 a ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/30/a/ii ESRS26_E1-8_03 ESRS ESRS E1 E1-8 30 a ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/30/a/ii ESRS26_E1-8_04 ESRS ESRS E1 E1-8 30 a i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/30/a/i ESRS26_E1-8_01 ESRS ESRS E1 E1-8.1 30 a iii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/30/a/iii ESRS26_E1-8_05 ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_01 Alternative presentation ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_02 Alternative presentation ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_03 Alternative presentation ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_04 Alternative presentation ESRS ESRS E1 E1-5 22 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/22/b ESRS26_E1-5_02 ESRS ESRS E3 E3-2 13 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e3/delegated-act/13 ESRS26_E3-2_01 ESRS ESRS 2 GOV-1 12 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/12/e ESRS26_GOV-1_08 ESRS ESRS 2 GDR-P 43 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/43 ESRS26_GDR-P_06 Conditional ESRS ESRS E1 E1-11 42 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/42 ESRS26_E1-11_13 ESRS ESRS G1 G1-4 12 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/12 ESRS26_G1-4_02 ESRS ESRS S1 S1-16 43 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/43/c ESRS26_S1-16_03 ESRS ESRS E1 E1-11 42 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/42 ESRS26_E1-11_14 ESRS ESRS E2 E2-4 15 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/15 ESRS26_E2-4_01 ESRS ESRS E2 E2-4 15 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/15 ESRS26_E2-4_03 ESRS ESRS E2 E2-4 15 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/15 ESRS26_E2-4_02 ESRS ESRS E2 E2-4 16 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/16 ESRS26_E2-4_05 ESRS ESRS E2 E2-4 16 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/16 ESRS26_E2-4_04 ESRS ESRS S1 S1-15 41 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/41/b ESRS26_S1-15_02 ESRS ESRS E1 E1-2 17 a ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/17/a/ii ESRS26_E1-2_06 Conditional ESRS ESRS E1 E1-2 17 a i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/17/a/i ESRS26_E1-2_05 Conditional ESRS ESRS E1 E1-10 37 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/37/b ESRS26_E1-10_02 ESRS ESRS S1 S1-12 35 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/35/b ESRS26_S1-12_02 ESRS ESRS E1 E1-8 31 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/31 ESRS26_E1-8_06 ESRS ESRS E1 E1-11 41 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/41 ESRS26_E1-11_12 ESRS ESRS E1 E1-3 19 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/19/c ESRS26_E1-3_03 ESRS ESRS E1 E1-1 12 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/12/b ESRS26_E1-1_02 Conditional ESRS ESRS E1 E1-11 39 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/39/a ESRS26_E1-11_01 ESRS ESRS E1 E1-11 40 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/40/a ESRS26_E1-11_04 ESRS ESRS E1 E1-11 40 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/40/c ESRS26_E1-11_07 ESRS ESRS E1 E1-9 35 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/35/a ESRS26_E1-9_09 Conditional ESRS ESRS E1 E1-2 15 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/15 ESRS26_E1-2_01 ESRS ESRS E1 E1-5 22 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/22/a ESRS26_E1-5_01 ESRS ESRS E1 E1-7 27 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/27/e ESRS26_E1-7_09 Conditional ESRS ESRS S1 S1-10 31 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/31/c ESRS26_S1-10_03 Conditional ESRS ESRS S1 S1-10 31 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/31/d ESRS26_S1-10_04 Conditional ESRS ESRS S1 S1-10 31 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/31/a ESRS26_S1-10_01 Conditional ESRS ESRS S1 S1-10 31 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/31/b ESRS26_S1-10_02 Conditional ESRS ESRS E1 E1-1 13 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/13 ESRS26_E1-1_07 Conditional ESRS ESRS 2 IRO-1 35 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/35/e ESRS26_IRO-1_06 ESRS ESRS 2 GDR-T 51 b, d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/51/b,-d ESRS26_GDR-T_02 Conditional ESRS ESRS 2 GDR-T 51 b, d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/51/b,-d ESRS26_GDR-T_02 Conditional ESRS ESRS 2 GDR-T 51 b, d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/51/b,-d ESRS26_GDR-T_02 Conditional ESRS ESRS 2 BP-2 9 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/9/d ESRS26_BP-2_07 Conditional ESRS ESRS 2 BP-2 9 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/9/b ESRS26_BP-2_04 Conditional ESRS ESRS E4 E4-2 13 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/13/b ESRS26_E4-2_02 ESRS ESRS E4 E4-3 15 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/15 ESRS26_E4-3_01 ESRS ESRS 2 SBM-1 20 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/a ESRS26_SBM-1_01 ESRS ESRS S3 S3-2 13 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/13 ESRS26_S3-2_05 ESRS ESRS 2 GDR-P 42 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/42/d ESRS26_GDR-P_04 Conditional ESRS ESRS S4 S4-2 13 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s4/delegated-act/13 ESRS26_S4-2_05 ESRS ESRS S3 S3-2 14 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/14 ESRS26_S3-2_07 ESRS ESRS E4 E4-2 13 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/13/a ESRS26_E4-2_01 ESRS ESRS S4 S4-3 15 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s4/delegated-act/15/b ESRS26_S4-3_02 Conditional ESRS ESRS 2 SBM-3 24 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/24 ESRS26_SBM-3_01 ESRS ESRS 2 IRO-1 35 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/35/b ESRS26_IRO-1_02 ESRS ESRS S1 S1-3 17 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/17/b ESRS26_S1-3_02 ESRS ESRS S2 S2-3 18 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/18/b ESRS26_S2-3_02 Conditional ESRS ESRS S3 S3-3 16 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/16/b ESRS26_S3-3_02 Conditional ESRS ESRS 2 GDR-A 45 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/45/a ESRS26_GDR-A_01 ESRS ESRS S4 S4-3 15 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s4/delegated-act/15/a ESRS26_S4-3_01 ESRS ESRS S1 S1-3 17 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/17/a ESRS26_S1-3_01 ESRS ESRS S3 S3-3 16 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/16/a ESRS26_S3-3_01 ESRS ESRS S2 S2-3 18 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/18/a ESRS26_S2-3_01 ESRS ESRS 2 GOV-2 14 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/14/a ESRS26_GOV-2_02 Conditional ESRS ESRS E1 E1-1 12 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/12/a ESRS26_E1-1_01 ESRS ESRS 2 GDR-T 51 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/51/e ESRS26_GDR-T_06 Conditional ESRS ESRS 2 BP-2 9 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/9/c ESRS26_BP-2_06 Conditional ESRS ESRS 2 IRO-1 35 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/35/a ESRS26_IRO-1_01 ESRS ESRS 2 SBM-1 20 b ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/b/ii ESRS26_SBM-1_03 Conditional ESRS ESRS 2 GOV-4 18 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/18 ESRS26_GOV-4_01 ESRS ESRS 2 GDR-A 45 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/45/b ESRS26_GDR-A_03 ESRS ESRS 2 GDR-P 42 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/42/b ESRS26_GDR-P_02 ESRS ESRS 2 IRO-1 35 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/35/d ESRS26_IRO-1_05 Conditional ESRS ESRS 2 GOV-2 14 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/14/b ESRS26_GOV-2_03 Conditional ESRS ESRS 2 SBM-2 22 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/22/a ESRS26_SBM-2_01 ESRS ESRS S4 S4-2 12 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s4/delegated-act/12 ESRS26_S4-2_03 ESRS ESRS S1 S1-2 14 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/14 ESRS26_S1-2_04 ESRS ESRS S2 S2-2 15 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/15 ESRS26_S2-2_04 ESRS ESRS S1 S1-2 15 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/15 ESRS26_S1-2_06 ESRS ESRS S2 S2-2 16 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/16 ESRS26_S2-2_06 ESRS ESRS E1 E1-9 33 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/33/a ESRS26_E1-9_01 Conditional ESRS ESRS 2 GDR-P 42 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/42/a ESRS26_GDR-P_01 ESRS ESRS E5 E5-4 13 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/13/a ESRS26_E5-4_01 ESRS ESRS 2 BP-1 4 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/4/a ESRS26_BP-1_02 Conditional ESRS ESRS 2 GDR-T 51 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/51/a ESRS26_GDR-T_01 ESRS ESRS E1 E1-3 19 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/19/a ESRS26_E1-3_01 ESRS ESRS 2 SBM-1 20 b i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/b/i ESRS26_SBM-1_02 ESRS ESRS 2 GDR-A 46 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/46/a ESRS26_GDR-A_05 Conditional ESRS ESRS G1 G1-6 18 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/18/a ESRS26_G1-6_01 ESRS ESRS 2 SBM-2 22 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/22/b ESRS26_SBM-2_02 ESRS ESRS E5 E5-5 16 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/16/a ESRS26_E5-5_05 ESRS ESRS 2 IRO-2 37 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/37/a ESRS26_IRO-2_01 ESRS ESRS E5 E5-5 15 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/15/c ESRS26_E5-5_03 ESRS ESRS E5 E5-5 15 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/15/c ESRS26_E5-5_04 ESRS ESRS 2 SBM-1 20 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/c ESRS26_SBM-1_05 ESRS ESRS E1 E1-9 33 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/33/b ESRS26_E1-9_02 Conditional ESRS ESRS S2 S2-2 14 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/14/b ESRS26_S2-2_03 Conditional ESRS ESRS S1 S1-5 20 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/e ESRS26_S1-5_07 Conditional ESRS ESRS S1 S1-9 29 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/29 ESRS26_S1-9_02 ESRS ESRS 2 IRO-2 37 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/37/c ESRS26_IRO-2_04 Conditional ESRS ESRS 2 GDR-M 49 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/49/c ESRS26_GDR-M_04 ESRS ESRS 2 IRO-2 37 g https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/37/g ESRS26_IRO-2_08 ESRS ESRS S1 S1-2 13 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/13/b ESRS26_S1-2_02 Conditional ESRS ESRS 2 SBM-2 22 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/22/c ESRS26_SBM-2_03 ESRS ESRS 2 GOV-1 12 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/12/e ESRS26_GOV-1_08 ESRS ESRS 2 GOV-1 12 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/12/d ESRS26_GOV-1_07 ESRS ESRS E4 E4-4 17 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/17 ESRS26_E4-4_01 Conditional ESRS ESRS 2 BP-2 9 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/9/a ESRS26_BP-2_03 Conditional ESRS ESRS E1 E1-9 35 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/35/a ESRS26_E1-9_09 Conditional ESRS ESRS 2 IRO-1 35 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/35/c ESRS26_IRO-1_04 Conditional ESRS ESRS S3 S3-2 12 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/12 ESRS26_S3-2_04 Conditional ESRS ESRS 2 GOV-2 14 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/14 ESRS26_GOV-2_01 Conditional ESRS ESRS G1 G1-2 9 a i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/9/a/i ESRS26_G1-2_02 Conditional ESRS ESRS E1 E1-9 33 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/33/c ESRS26_E1-9_03 Conditional ESRS ESRS E1 E1-10 37 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/37/a ESRS26_E1-10_01 Conditional ESRS ESRS S4 S4-2 11 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s4/delegated-act/11 ESRS26_S4-2_01 ESRS ESRS S2 S2-2 14 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/14 ESRS26_S2-2_01 ESRS ESRS S3 S3-2 11 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/11 ESRS26_S3-2_02 Conditional ESRS ESRS S4 S4-2 11 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s4/delegated-act/11 ESRS26_S4-2_02 Conditional ESRS ESRS S2 S2-2 14 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/14/a ESRS26_S2-2_02 Conditional ESRS ESRS S3 S3-2 12 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/12 ESRS26_S3-2_03 Conditional ESRS ESRS S3 S3-2 11 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/11 ESRS26_S3-2_01 ESRS ESRS S1 S1-2 13 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/13 ESRS26_S1-2_01 ESRS ESRS S1 S1-2 13 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/13/a ESRS26_S1-2_02 Conditional ESRS ESRS S1 S1-2 13 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/13/a ESRS26_S1-2_02 Conditional ESRS ESRS 2 GDR-T.1 52 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/52 ESRS26_GDR-T_11 Conditional ESRS ESRS S3 S3-3 17 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/17 ESRS26_S3-3_03 ESRS ESRS S4 S4-3 16 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s4/delegated-act/16 ESRS26_S4-3_03 ESRS ESRS S2 S2-3 19 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/19 ESRS26_S2-3_03 ESRS ESRS G1 G1-2 9 b i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/9/b/i ESRS26_G1-2_06 ESRS ESRS G1 G1-2 9 b ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/9/b/ii ESRS26_G1-2_07 ESRS ESRS G1 G1-5 16 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/16 ESRS26_G1-5_03 ESRS ESRS G1 G1-2 9 a iii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/9/a/iii ESRS26_G1-2_04 ESRS ESRS 2 GOV-1 12 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/12/a ESRS26_GOV-1_02 Conditional ESRS ESRS G1 G1-2 9 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/9/a ESRS26_G1-2_01 ESRS ESRS E1 E1-2 16 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/16/a ESRS26_E1-2_02 ESRS ESRS E1 E1-2 16 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/16/b ESRS26_E1-2_03 ESRS ESRS E4 E4-1 11 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/11 ESRS26_E4-1_01 Conditional ESRS ESRS 2 IRO-2 37 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/37/e ESRS26_IRO-2_06 ESRS ESRS 2 IRO-2 37 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/37/d ESRS26_IRO-2_05 ESRS ESRS 2 GDR-T 51 f https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/51/f ESRS26_GDR-T_07 ESRS ESRS 2 GDR-M 49 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/49/a ESRS26_GDR-M_02 ESRS ESRS 2 BP-2 9 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/9/e ESRS26_BP-2_08 Conditional ESRS ESRS E2 E2-5 20 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/20/b ESRS26_E2-5_12 Conditional ESRS ESRS E2 E2-5 20 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/20/a ESRS26_E2-5_11 Conditional ESRS ESRS 2 GOV-1 12 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/12/a ESRS26_GOV-1_04 ESRS ESRS 1 1.1. 11 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-1/delegated-act/11 ESRS ESRS 2 SBM-3 31 b, c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/31/b,-c ESRS26_SBM-3_07 Conditional ESRS ESRS 2 SBM-3 25 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/25 ESRS26_SBM-3_02 Conditional ESRS ESRS 2 SBM-3 26 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/26 ESRS26_SBM-3_03 Conditional ESRS ESRS 2 SBM-3 27 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/27 ESRS26_SBM-3_04 Conditional ESRS ESRS 2 SBM-3 33 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/33 ESRS26_SBM-3_08 ESRS ESRS E4 E4-5 20 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/20 ESRS26_E4-5_04 ESRS ESRS E5 E5-5 15 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/15/a ESRS26_E5-5_01 ESRS ESRS E5 E5-5 15 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/15/b ESRS26_E5-5_02 ESRS ESRS E4 E4-5 20 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/20 ESRS26_E4-5_04 ESRS ESRS E4 E4-5 20 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/20 ESRS26_E4-5_04 ESRS ESRS 2 BP-1 6 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/6 ESRS26_BP-1_06 Conditional ESRS ESRS 2 GDR-A 46 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/46/b ESRS26_GDR-A_07 Conditional ESRS ESRS 2 GOV-1 12 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/12/b ESRS26_GOV-1_05 ESRS ESRS G1 G1-1 7 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/7/c ESRS26_G1-1_03 ESRS ESRS S1 S1-8 27 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/27 ESRS26_S1-8_01 ESRS ESRS S1 S1-8 27 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/27 ESRS26_S1-8_02 ESRS ESRS E1 E1-2 17 a iii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/17/a/iii ESRS26_E1-2_07 Conditional ESRS ESRS 2 GOV-1 12 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/12/c ESRS26_GOV-1_06 ESRS ESRS E1 E1-2 17 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/17/c ESRS26_E1-2_09 Conditional ESRS ESRS E4 E4-5 19 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/19/a ESRS26_E4-5_01 ESRS ESRS G1 G1-5 15 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/15 ESRS26_G1-5_02 ESRS ESRS E1 E1-11 41 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/41 ESRS26_E1-11_11 ESRS ESRS E4 E4-5 19 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/19/b ESRS26_E4-5_02 Conditional ESRS ESRS S1 S1-9 29 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/29 ESRS26_S1-9_03 Conditional ESRS ESRS E1 E1-2 17 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/17/a ESRS26_E1-2_04 Conditional ESRS ESRS 2 GDR-A 45 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/45/a ESRS26_GDR-A_02 ESRS ESRS 2 GDR-M 49 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/49/b ESRS26_GDR-M_03 Conditional ESRS ESRS E1 E1-2 17 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/17/b ESRS26_E1-2_08 Conditional ESRS ESRS 2 GDR-T 51 h https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/51/h ESRS26_GDR-T_09 Conditional ESRS ESRS S1 S1-6 22 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/22 ESRS26_S1-6_01 Alternative presentation ESRS ESRS S1 S1-6 22 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/22 ESRS26_S1-6_01 Alternative presentation ESRS ESRS S1 S1-6 22 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/22 ESRS26_S1-6_01 Alternative presentation ESRS ESRS S1 S1-6 22 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/22 ESRS26_S1-6_01 Alternative presentation ESRS ESRS E4 E4-5 19 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e4/delegated-act/19/c ESRS26_E4-5_03 Conditional ESRS ESRS 2 IRO-2 37 f https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/37/f ESRS26_IRO-2_07 Conditional ESRS ESRS G1 G1-2 9 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/9/b ESRS26_G1-2_05 ESRS ESRS E1 E1-11 40 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/40/d ESRS26_E1-11_08 ESRS ESRS S1 S1-7 25 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/25/b ESRS26_S1-7_06 ESRS ESRS E1 E1-5 22 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/22/b ESRS26_E1-5_03 ESRS ESRS 2 GDR-A 45 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/45/c ESRS26_GDR-A_04 ESRS ESRS E1 E1-9 35 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/35/b ESRS26_E1-9_10 Conditional ESRS ESRS E1 E1-6 24 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/c ESRS26_E1-6_18 ESRS ESRS E5 E5-1 9 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/9 ESRS26_E5-1_01 Conditional ESRS ESRS E1 E1-1 12 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/12/e ESRS26_E1-1_05 ESRS ESRS 2 IRO-2 37 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/37/b ESRS26_IRO-2_03 Conditional ESRS ESRS 2 GOV-3 16 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/16 ESRS26_GOV-3_01 ESRS ESRS E1 E1-9 34 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/34/c ESRS26_E1-9_08 ESRS ESRS 2 SBM-3 31 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/31/a ESRS26_SBM-3_06 Conditional ESRS ESRS E1 E1-6 24 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/c ESRS26_E1-6_17 ESRS ESRS E1 E1-7 27 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/27/a ESRS26_E1-7_05 Conditional ESRS ESRS E1 E1-7 27 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/27/b ESRS26_E1-7_06 Conditional ESRS ESRS E1 E1-7 27 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/27/c ESRS26_E1-7_07 Conditional ESRS ESRS E1 E1-7 27 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/27/d ESRS26_E1-7_08 Conditional ESRS ESRS S1 S1-15 41 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/41/a ESRS26_S1-15_01 ESRS ESRS E1 E1-6 24 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/c ESRS26_E1-6_16 ESRS ESRS E1 E1-9 33 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/33/d ESRS26_E1-9_04 Conditional ESRS ESRS E1 E1-6 24 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/b ESRS26_E1-6_15 Conditional ESRS ESRS 2 GDR-A 46 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/46/c ESRS26_GDR-A_08 Conditional ESRS ESRS S3 S3-2 12 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/12 ESRS26_S3-2_04 Conditional ESRS ESRS E1 E1-1 12 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/12/c ESRS26_E1-1_03 ESRS ESRS 2 BP-2 10 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/10 ESRS26_BP-2_09 Conditional ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_10 Conditional ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_06 Conditional ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_07 Conditional ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_08 Conditional ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_09 Conditional ESRS ESRS 2 BP-1 6 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/6 ESRS26_BP-1_05 Conditional ESRS ESRS 2 SBM-1 20 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/c ESRS26_SBM-1_04 Conditional ESRS ESRS 2 BP-2 8 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/8 ESRS26_BP-2_01 Conditional ESRS ESRS 2 GDR-M 48 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/48 ESRS26_GDR-M_01 ESRS ESRS 2 GDR-M 48 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/48 ESRS26_GDR-M_01 ESRS ESRS 2 GDR-M 48 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/48 ESRS26_GDR-M_01 ESRS ESRS E1 E1-11 40 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/40/e ESRS26_E1-11_09 ESRS ESRS E1 E1-11 40 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/40/e ESRS26_E1-11_10 Conditional ESRS ESRS E1 E1-7 28 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/28 ESRS26_E1-7_10 Conditional ESRS ESRS 2 Appendix A 37 g https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/37/g ESRS ESRS 2 Appendix A 37 g https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/37/g ESRS ESRS S1 S1-13 37 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/37/d ESRS26_S1-13_06 ESRS ESRS G1 G1-4 12 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/12 ESRS26_G1-4_01 ESRS ESRS S1 S1-13 37 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/37/e ESRS26_S1-13_07 ESRS ESRS G1 G1-6 18 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/18/a ESRS26_G1-6_02 ESRS ESRS G1 G1-6 18 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/18/a ESRS26_G1-6_03 Conditional ESRS ESRS S1 S1-5 20 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/b ESRS26_S1-5_02 ESRS ESRS S1 S1-5 20 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/b ESRS26_S1-5_02 ESRS ESRS S1 S1-13 37 b i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/37/b/i ESRS26_S1-13_02 ESRS ESRS S1 S1-13 37 b ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/37/b/ii ESRS26_S1-13_03 ESRS ESRS G1 G1-6 18 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/18/c ESRS26_G1-6_05 ESRS ESRS S1 S1-13 37 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/37/c ESRS26_S1-13_04 ESRS ESRS S1 S1-16 43 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/43/b ESRS26_S1-16_02 ESRS ESRS S1 S1-16 43 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/43/a ESRS26_S1-16_01 ESRS ESRS 2 SBM-1 20 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/c ESRS26_SBM-1_04 Conditional ESRS ESRS 2 SBM-1 20 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/c ESRS26_SBM-1_04 Conditional ESRS ESRS 2 SBM-1 20 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/c ESRS26_SBM-1_04 Conditional ESRS ESRS 2 SBM-1 20 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/c ESRS26_SBM-1_04 Conditional ESRS ESRS 2 BP-1 4 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/4/b ESRS26_BP-1_03 ESRS ESRS S1 S1-7 25 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/25/a ESRS26_S1-7_05 ESRS ESRS S1 S1-14 39 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/39 ESRS26_S1-14_01 ESRS ESRS S1 S1-12 35 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/35/a ESRS26_S1-12_01 ESRS ESRS E1 E1-6 24 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/b ESRS26_E1-6_11 Conditional ESRS ESRS E1 E1-6 24 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/b ESRS26_E1-6_13 Conditional ESRS ESRS E1 E1-6 24 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/b ESRS26_E1-6_12 Conditional ESRS ESRS E1 E1-6 24 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/b ESRS26_E1-6_14 Conditional ESRS ESRS E1 E1-6 24 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/b ESRS26_E1-6_14 Conditional ESRS ESRS 2 GOV-1 12 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/12/a ESRS26_GOV-1_01 ESRS ESRS S1 S1-7 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/24/a ESRS26_S1-7_01 ESRS ESRS E5 E5-4 13 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/13/c ESRS26_E5-4_03 Alternative presentation ESRS ESRS 2 GOV-1 12 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/12/a ESRS26_GOV-1_03 ESRS ESRS S1 S1-7 24 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/24/c ESRS26_S1-7_04 ESRS ESRS S1 S1-7 24 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/24/b ESRS26_S1-7_03 Conditional ESRS ESRS G1 G1-6 18 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/18/b ESRS26_G1-6_04 ESRS ESRS S1 S1-13 37 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/37/a ESRS26_S1-13_01 ESRS ESRS S1 S1-11 33 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/33 ESRS26_S1-11_01 ESRS ESRS E1 E1-8 30 a i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/30/a/i ESRS26_E1-8_02 Conditional ESRS ESRS E5 E5-4 13 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/13/d ESRS26_E5-4_04 Alternative presentation ESRS ESRS E1 E1-11 39 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/39/b ESRS26_E1-11_02 ESRS ESRS E1 E1-11 40 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/40/b ESRS26_E1-11_06 ESRS ESRS S3 S3-1 8 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/8 ESRS26_S3-1_01 ESRS ESRS S2 S2-1 10 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/10 ESRS26_S2-1_01 ESRS ESRS S4 S4-1 9 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s4/delegated-act/9 ESRS26_S4-1_01 ESRS ESRS S1 S1-1 10 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/10 ESRS26_S1-1_01 ESRS ESRS S3 S3-1 9 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/9 ESRS26_S3-1_02 ESRS ESRS S1 S1-1 11 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/11 ESRS26_S1-1_02 ESRS ESRS S2 S2-1 11 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/11 ESRS26_S2-1_02 ESRS ESRS G1 G1-1 7 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/7/a ESRS26_G1-1_01 ESRS ESRS G1 G1-1 7 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/7/b ESRS26_G1-1_02 ESRS ESRS 2 GOV-2 14 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/14/c ESRS26_GOV-2_04 Conditional ESRS ESRS E5 E5-5 16 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/16/d ESRS26_E5-5_08 ESRS ESRS E5 E5-5 16 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/16/c ESRS26_E5-5_07 ESRS ESRS E5 E5-5 16 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/16/e ESRS26_E5-5_09 ESRS ESRS E1 E1-1 12 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/12/d ESRS26_E1-1_04 ESRS ESRS E1 E1-11 40 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/40/a ESRS26_E1-11_05 ESRS ESRS S1 S1-13 37 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/37/c ESRS26_S1-13_05 ESRS ESRS S1 S1-5 20 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/d ESRS26_S1-5_06 ESRS ESRS 2 GDR-P 42 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/42/c ESRS26_GDR-P_03 Conditional ESRS ESRS 2 IRO-2 37 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/37/a ESRS26_IRO-2_02 ESRS ESRS E1 E1-7 28 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/28 ESRS26_E1-7_11 Conditional ESRS ESRS 2 SBM-1 20 d ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/d/ii ESRS26_SBM-1_07 Conditional ESRS ESRS 2 SBM-1 20 d iii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/d/iii ESRS26_SBM-1_08 Conditional ESRS ESRS 2 SBM-1 20 d iv https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/d/iv ESRS26_SBM-1_09 Conditional ESRS ESRS 2 SBM-1 20 d i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/d/i ESRS26_SBM-1_06 Conditional ESRS ESRS E1 E1-11 39 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/39/c ESRS26_E1-11_03 ESRS ESRS 2 GDR-T 51 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/51/c ESRS26_GDR-T_04 ESRS ESRS E1 E1-9 34 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/34/c ESRS26_E1-9_07 ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_01 Alternative presentation ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_02 Alternative presentation ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_03 Alternative presentation ESRS ESRS E1 E1-6 24 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/24/a ESRS26_E1-6_04 Alternative presentation ESRS ESRS E1 E1-3 19 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/19/b ESRS26_E1-3_02 ESRS ESRS 2 GDR-M 49 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/49/d ESRS26_GDR-M_05 ESRS ESRS 2 BP-1 5 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/5 ESRS26_BP-1_04 ESRS ESRS 2 BP-1 4 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/4/a ESRS26_BP-1_01 ESRS ESRS 2 GDR 39 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/39 ESRS26_GDR_01 Conditional ESRS ESRS 2 GDR-T 51 g https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/51/g ESRS26_GDR-T_08 ESRS ESRS 2 BP-2 9 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/9/b ESRS26_BP-2_05 Conditional ESRS ESRS 2 IRO-1 35 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/35/c ESRS26_IRO-1_03 ESRS ESRS E1 E1-10 37 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/37/a ESRS26_E1-10_01 Conditional ESRS ESRS 2 GDR-P 43 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/43 ESRS26_GDR-P_05 ESRS ESRS 2 SBM-3 27 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/27 ESRS26_SBM-3_05 ESRS ESRS E1 E1-2 17 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/17/d ESRS26_E1-2_10 Conditional ESRS ESRS 2 BP-2 9 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/9/a ESRS26_BP-2_02 Conditional ESRS ESRS E1 E1-9 34 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/34/a ESRS26_E1-9_05 ESRS ESRS E1 E1-9 34 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/34/b ESRS26_E1-9_06 ESRS ESRS E5 E5-5 17 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/17 ESRS26_E5-5_10 ESRS ESRS E1 E1-7 26 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/26/a ESRS26_E1-7_02 ESRS ESRS E1 E1-7 26 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/26/b ESRS26_E1-7_03 ESRS ESRS E1 E1-7 26 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/26/c ESRS26_E1-7_04 ESRS ESRS E1 E1-7 26 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/26 ESRS26_E1-7_01 ESRS ESRS G1 G1-5 14 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/14 ESRS26_G1-5_01 ESRS ESRS S1 S1-5 20 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/a ESRS26_S1-5_01 ESRS ESRS S1 S1-5 20 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/a ESRS26_S1-5_01 ESRS ESRS S1 S1-5 20 c iii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/iii ESRS26_S1-5_05 Alternative presentation ESRS ESRS S1 S1-5 20 c iii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/iii ESRS26_S1-5_05 Alternative presentation ESRS ESRS S1 S1-5 20 c iii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/iii ESRS26_S1-5_05 Alternative presentation ESRS ESRS S1 S1-5 20 c iii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/iii ESRS26_S1-5_05 Alternative presentation ESRS ESRS S1 S1-5 20 c i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/i ESRS26_S1-5_03 Alternative presentation ESRS ESRS S1 S1-5 20 c i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/i ESRS26_S1-5_03 Alternative presentation ESRS ESRS S1 S1-5 20 c i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/i ESRS26_S1-5_03 Alternative presentation ESRS ESRS S1 S1-5 20 c i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/i ESRS26_S1-5_03 Alternative presentation ESRS ESRS S1 S1-5 20 c ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/ii ESRS26_S1-5_04 Alternative presentation ESRS ESRS S1 S1-5 20 c ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/ii ESRS26_S1-5_04 Alternative presentation ESRS ESRS S1 S1-5 20 c ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/ii ESRS26_S1-5_04 Alternative presentation ESRS ESRS S1 S1-5 20 c ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/20/c/ii ESRS26_S1-5_04 Alternative presentation ESRS ESRS E3 E3-4 16 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e3/delegated-act/16/a ESRS26_E3-4_01 ESRS ESRS E3 E3-4 16 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e3/delegated-act/16/b ESRS26_E3-4_02 ESRS ESRS E3 E3-4 16 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e3/delegated-act/16/d ESRS26_E3-4_04 ESRS ESRS E3 E3-4 16 e https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e3/delegated-act/16/e ESRS26_E3-4_05 ESRS ESRS E3 E3-4 16 f https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e3/delegated-act/16/f ESRS26_E3-4_06 ESRS ESRS E3 E3-4 16 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e3/delegated-act/16/c ESRS26_E3-4_03 ESRS ESRS E5 E5-4 13 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/13/b ESRS26_E5-4_02 ESRS ESRS E2 E2-5 18 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/18/d ESRS26_E2-5_04 Conditional ESRS ESRS E2 E2-5 18 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/18/b ESRS26_E2-5_02 Conditional ESRS ESRS E2 E2-5 18 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/18/c ESRS26_E2-5_03 Conditional ESRS ESRS E2 E2-5 18 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/18/a ESRS26_E2-5_01 Conditional ESRS ESRS E2 E2-5 18 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/18/d ESRS26_E2-5_08 Conditional ESRS ESRS E2 E2-5 19 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/19/b ESRS26_E2-5_10 Conditional ESRS ESRS E2 E2-5 18 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/18/b ESRS26_E2-5_06 Conditional ESRS ESRS E2 E2-5 18 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/18/c ESRS26_E2-5_07 Conditional ESRS ESRS E2 E2-5 18 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/18/a ESRS26_E2-5_05 Conditional ESRS ESRS E2 E2-5 19 a https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e2/delegated-act/19/a ESRS26_E2-5_09 Conditional ESRS ESRS E5 E5-5 16 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/16/b ESRS26_E5-5_06 ESRS ESRS G1 G1-2 9 a ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-g1/delegated-act/9/a/ii ESRS26_G1-2_03 ESRS ESRS E1 E1-1 13 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/delegated-act/13 ESRS26_E1-1_06 Conditional ESRS ESRS S3 S3-2 11 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/11 ESRS26_S3-2_01 ESRS ESRS S3 S3-2 13 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s3/delegated-act/13 ESRS26_S3-2_06 ESRS ESRS S4 S4-2 12 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s4/delegated-act/12 ESRS26_S4-2_04 ESRS ESRS S1 S1-2 14 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/14 ESRS26_S1-2_05 ESRS ESRS S2 S2-2 15 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/15 ESRS26_S2-2_05 ESRS ESRS S1 S1-7 24 b https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/24/b ESRS26_S1-7_02 ESRS ESRS E3 E3-1 11 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e3/delegated-act/11 ESRS26_E3-1_01 Conditional ESRS ESRS S2 S2-1 12 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s2/delegated-act/12 ESRS26_S2-1_03 ESRS ESRS 2 SBM-1 20 d ii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/d/ii ESRS26_SBM-1_07 Conditional ESRS ESRS 2 SBM-1 20 d iv https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/d/iv ESRS26_SBM-1_09 Conditional ESRS ESRS 2 SBM-1 20 d i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/d/i ESRS26_SBM-1_06 Conditional ESRS ESRS 2 SBM-1 20 d iii https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/20/d/iii ESRS26_SBM-1_08 Conditional ESRS ESRS S1 S1-9 29 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-s1/delegated-act/29 ESRS26_S1-9_01 ESRS ESRS 2 GDR-T 51 i https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/51/i ESRS26_GDR-T_10 ESRS ESRS 2 GDR-T.1 52 https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-2/delegated-act/52 ESRS26_GDR-T_11 Conditional ESRS ESRS E5 E5-4 13 c https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/13/c ESRS26_E5-4_03 Alternative presentation ESRS ESRS E5 E5-4 13 d https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e5/delegated-act/13/d ESRS26_E5-4_04 Alternative presentation Benchmark (supplementing Regulation) 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_GOV-1_01 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 13 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_GOV-1_03 Benchmark (supplementing Regulation) 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_GOV-1_03 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 10 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_GOV-3_01 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 4 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_SBM-1_06 Conditional Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a, Article 435 ESRS26_SBM-1_06 Conditional Pillar 3 (technical standards) 2024/3172 Table 1, Table 2 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 1 ESRS26_SBM-1_06 Conditional Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 12(1) ESRS26_SBM-1_06 Conditional SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 9 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_SBM-1_07 Conditional Benchmark (supplementing Regulation) 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_SBM-1_07 Conditional SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 14 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_SBM-1_08 Conditional Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 12(1) ESRS26_SBM-1_08 Conditional Benchmark (supplementing Regulation) 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_SBM-1_08 Conditional Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 12(1) ESRS26_SBM-1_09 Conditional Benchmark (supplementing Regulation) 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_SBM-1_09 Conditional SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 12, Indicator number 13 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_IRO-2_07 Conditional Benchmark 2016/1011 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng ESRS26_IRO-2_07 Conditional SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 11 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_GDR-P_05 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 9 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_GDR-P_05 Benchmark (supplementing Regulation) Section 1, Section 2 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_GDR-P_05 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 11 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_GDR-P_06 Conditional SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 9 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_GDR-P_06 Conditional Benchmark (supplementing Regulation) Section 1, Section 2 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_GDR-P_06 Conditional European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-1_01 European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-1_02 Conditional European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-1_03 European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-1_04 European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-1_05 SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 4 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-6_01 Alternative presentation Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-6_01 Alternative presentation Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 3 ESRS26_E1-6_01 Alternative presentation Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 6 ESRS26_E1-6_01 Alternative presentation SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 4 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-6_02 Alternative presentation Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-6_02 Alternative presentation Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 3 ESRS26_E1-6_02 Alternative presentation Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 6 ESRS26_E1-6_02 Alternative presentation SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 4 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-6_03 Alternative presentation Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-6_03 Alternative presentation Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 3 ESRS26_E1-6_03 Alternative presentation Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 6 ESRS26_E1-6_03 Alternative presentation SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 4 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-6_04 Alternative presentation Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-6_04 Alternative presentation Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 3 ESRS26_E1-6_04 Alternative presentation Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 6 ESRS26_E1-6_04 Alternative presentation SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 4 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-6_05 Conditional Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-6_05 Conditional Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 3 ESRS26_E1-6_05 Conditional Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 6 ESRS26_E1-6_05 Conditional SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_05 Conditional SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_05 Conditional SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_06 Conditional SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_06 Conditional SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_07 Conditional SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_07 Conditional SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_08 Conditional SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_08 Conditional SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_09 Conditional SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_09 Conditional SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_10 Conditional SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-7_11 Conditional SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 1, Indicator number 2 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-8_01 Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-8_01 Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 1 ESRS26_E1-8_01 Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 5(1), Article 6, Article 8(1) ESRS26_E1-8_01 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 1, Indicator number 2 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-8_02 Conditional Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-8_02 Conditional Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 1 ESRS26_E1-8_02 Conditional Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 5(1), Article 6, Article 8(1) ESRS26_E1-8_01 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 1, Indicator number 2 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-8_03 Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-8_03 Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 1 ESRS26_E1-8_03 Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 5(1), Article 6, Article 8(1) ESRS26_E1-8_01 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 1, Indicator number 2 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-8_04 Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-8_04 Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 1 ESRS26_E1-8_04 Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 5(1), Article 6, Article 8(1) ESRS26_E1-8_01 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 1, Indicator number 2 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E1-8_05 Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-8_05 Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 1 ESRS26_E1-8_05 Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Article 5(1), Article 6, Article 8(1) ESRS26_E1-8_01 European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-9_01 Conditional European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-9_02 Conditional European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-9_03 Conditional European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-9_04 Conditional European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-9_05 European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-9_06 European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-9_07 European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-9_08 European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-9_09 Conditional European Climate Law 2021/1119 https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng Article 2(1) ESRS26_E1-9_10 Conditional Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Annex II ESRS26_E1-11_01 Benchmark (supplementing Regulation) 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_E1-11_01 Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Annex II ESRS26_E1-11_02 Benchmark (supplementing Regulation) 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_E1-11_02 Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-11_07 Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 2 ESRS26_E1-11_07 Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-11_11 Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 5 ESRS26_E1-11_11 Pillar 3 575/2013 https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng Article 449 a ESRS26_E1-11_12 Pillar 3 (technical standards) 2024/3172 https://eur-lex.europa.eu/eli/reg_impl/2024/3172/oj/eng Template 5 ESRS26_E1-11_12 Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Annex II ESRS26_E1-11_13 Benchmark (EU Climate Transition and Paris-aligned Benchmarks) 2020/1818 https://eur-lex.europa.eu/eli/reg/2016/1011/oj/eng Annex II ESRS26_E1-11_14 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 8 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E2-4_01 SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 1, Indicator number 2, Indicator number 3 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E2-4_01 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 8 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E2-4_02 SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 1, Indicator number 2, Indicator number 3 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E2-4_02 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 8 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E2-4_03 SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 1, Indicator number 2, Indicator number 3 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E2-4_03 SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 7, Indicator number 8 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E3-1_01 Conditional SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 6.2 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E3-4_05 SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 14.2 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E4-2_02 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 7 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E4-5_03 Conditional SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 10, Indicator number 11 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E4-5_04 SFDR (supplementing Regulation) 2022/1288 Table #2 Indicator number 13 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E5-5_07 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 9 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E5-5_08 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 9 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_E5-5_10 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 11 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-1_02 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 11 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-2_05 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 5 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-2_05 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 1 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-13_01 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 2 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-13_05 Benchmark (supplementing Regulation) Section 1, Section 2 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_S1-13_05 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 3 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-13_07 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 12 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-15_01 Benchmark (supplementing Regulation) Section 1, Section 2 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_S1-15_01 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 8 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-15_02 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 7 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-16_01 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 10 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-16_02 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 14 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S1-16_02 Benchmark (supplementing Regulation) Section 1, Section 2 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_S1-16_02 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 11 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S2-1_02 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 4 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S2-1_03 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 11 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S2-2_05 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 10 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S2-3_03 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 14 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S2-3_03 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 11 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S3-2_06 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 10 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S3-3_03 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 14 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S3-3_03 Benchmark (supplementing Regulation) Section 1, Section 2 2020/1816 https://eur-lex.europa.eu/eli/reg_del/2020/1816/oj/eng Annex II ESRS26_S3-3_03 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 11 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S4-2_04 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 10 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S4-3_03 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 14 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_S4-3_03 SFDR (supplementing Regulation) 2022/1288 Table #1 Indicator number 10 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_G1-1_01 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 14 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_G1-1_01 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 6 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_G1-1_02 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 17 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_G1-2_07 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 16 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_G1-4_01 SFDR (supplementing Regulation) 2022/1288 Table #3 Indicator number 16 https://eur-lex.europa.eu/legal-content/TR/ALL/?uri=celex:32022R1288 Annex 1 ESRS26_G1-4_02 ESRS ESRS 2 BP-1 ESRS ESRS 2 BP-2 ESRS ESRS 2 GOV-1 ESRS ESRS 2 GOV-2 ESRS ESRS 2 SBM-1 ESRS ESRS 2 SBM-2 ESRS ESRS 2 SBM-3 ESRS ESRS 2 IRO-1 ESRS ESRS 2 IRO-2 ESRS E1 E1-1 ESRS E1 E1-2 ESRS E1 E1-3 ESRS E1 E1-5 ESRS E1 E1-6 ESRS E1 E1-7 ESRS E1 E1-8 ESRS E1 E1-8 ESRS E1 E1-9 ESRS E1 E1-10 ESRS E1 E1-11 ESRS E2 E2-4 ESRS E2 E2-5 ESRS E3 E3-2 ESRS E3 E3-4 ESRS E4 E4-2 ESRS E4 E4-5 ESRS E5 E5-4 ESRS E5 E5-5 ESRS S1 S1-1 ESRS S1 S1-2 ESRS S1 S1-3 ESRS S1 S1-5 ESRS S1 S1-6 ESRS S1 S1-7 ESRS S1 S1-8 ESRS S1 S1-9 ESRS S1 S1-10 ESRS S1 S1-12 ESRS S1 S1-13 ESRS S1 S1-15 ESRS S1 S1-16 ESRS S2 S2-1 ESRS S2 S2-2 ESRS S2 S2-3 ESRS S3 S3-1 ESRS S3 S3-2 ESRS S3 S3-3 ESRS S4 S4-1 ESRS S4 S4-2 ESRS S4 S4-3 ESRS G1 G1-1 ESRS G1 G1-2 ESRS G1 G1-4 ESRS G1 G1-5 ESRS G1 G1-6 ESRS Other Other ESRS E3 E3-1 ESRS S1 S1-11 ESRS S1 S1-14