(5)Pursuant to ESRS 2, paragraph 17, of Annex I to Delegated Regulation (EU) 2023/2772, an undertaking or a group with up to 750 employees that uses the temporary exemptions in accordance with Appendix C of ESRS 1 for a complete topical standard must nevertheless report certain summarised information on the topic concerned if that undertaking or group has concluded that the topic in question is material. If the temporary exemptions set out in Appendix C of ESRS 1 for a complete topical standard should be applicable also by undertakings with more than 750 employees, it would be necessary – for reasons of consistency – to require the application of ESRS 2, paragraph 17, by any undertaking that uses the temporary exemptions in accordance with Appendix C of ESRS, including the undertakings or groups with more than 750 employees that are to report from financial year 2024.