Feedback on the ESRS Set 1 Delegated Act Public Consultation

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3 ...........................................................................................2 4 5 1. Referring to the text on materiality: 5 A. Subjecting mandatory metrics as proposed by EFRAG to a materiality assessment 5 B. Materiality Assessment and Explanation of Immaterial Topics 6 2. Referring to the text on phase-ins: 7 A. Phase-in of scope 3 GHG emissions for companies below 750 employees ................................8 B. Phase-in of standards on biodiversity for companies below 750 employees .............................8 3. Referring to the text on voluntary disclosures: ...........................................................................9 A. Converting datapoints for biodiversity transition plans from mandatory to voluntary ...............9 B. No need to explain why a topic is considered immaterial. 11 4. Referring to the text on further flexibilities in certain disclosures: 11 A. Flexibility in the methodology to use for materiality assessment. ..........................................11 B. Flexibility in certain disclosures ...........................................................................................11 5. Referring to the text on the Sustainable Finance Disclosures Regulation:...................................12 13 18
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