(2)Appendix C of ESRS 1 in Annex I to Commission Delegated Regulation (EU) 2023/2772 3 allows certain undertakings to omit from their reporting certain sustainability information for the first year, or years, of preparation of their sustainability statement.
Recital 2
- 3 Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards ( OJ L, 2023/2772, 22.12.2023, ELI: http://data.europa.eu/eli/reg_del/2023/2772/oj ). ↩