Recital 9

(9)To reduce the reporting burden for undertakings already subject to sustainability reporting standards under the version of Delegated Regulation (EU) 2023/2772 currently in force, those undertakings should, for the financial years beginning between 1 January 2026 and 31 December 2026, be allowed to apply either the standards as applicable pursuant to Delegated Regulation (EU) 2023/2772 as last amended by Commission Delegated Regulation (EU) 2025/1416 ⁶ or pursuant to this Regulation. In addition, undertakings that choose to apply Delegated Regulation (EU) 2023/2772 as last amended by Delegated Regulation (EU) 2025/1416 for those financial years should be able to apply certain reliefs introduced by this Regulation. To ensure transparency and comparability, undertakings should clearly state in their sustainability statement which version they apply for those financial years.