Commission Staff Working Document amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards, EC.

This working document includes: an overview of the EU framework for sustainability reporting and due diligence; a reflection on the inputs and comments received from stakeholders during the consultation process; an explanation of the simplification measures implemented to streamline the regulatory framework; and a quantification of the savings resulting from simplification efforts.