ESRS 2, SBM-1, 41 – is this applicable to Germany?

ESRS 2, SBM-1, 41 states the following (see below). Could anyone let me know if this is applicable to Germany?

“If the undertaking is based in an EU Member State that allows for an exemption from the disclosure of the information referred to in Article 18, paragraph 1, sub-point (a) of Directive 2013/34/EU ( 22 ) , and if the undertaking has made use of that exemption, it may omit the breakdown of revenue by significant ESRS sector required by paragraph 40(b). In this case the undertaking shall nevertheless disclose the list of ESRS sectors that are significant for the undertaking.”


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