Carbon Tracker and Planet Tracker welcome the opportunity to respond to the European Commission’s (“the Commission”) consultation on the draft European Sustainability Reporting Standards (ESRS) Delegated Act.

Carbon Tracker’s Policy and Engagement Team – working with our Accounting, Audit and Disclosure Team, and Oil, Gas and Mining Team – have provided general comments as part of this consultation. In addition, our sister organisation Planet Tracker has provided specific comments on the main text of the draft delegated act (covering ESRS disclosures E1 to E5).