We, the undersigned associations, express our collective support for the European Commission鈥檚 delegated act, adopted on 11 July, on the European Sustainability Reporting Standards (ESRS) to pause additional phase-in data points for certain CSRD wave-1 undertakings by two years 1.
We urge the European Parliament and Council to promptly confirm their intention not to object to this delegated act. A timely confirmation will allow a swift entry into force, thereby providing the necessary legal certainty for affected companies.
