*(new)
- Reliefs, options or other specific provisions to be considered are the following:
(a) relief for acquisitions and disposals (ESRS 1 General Requirements, paragraphs 75 and 76);
(b) deviation from pre-defined time horizons (ESRS 1 General Requirements, paragraph 82);
(c) changes in preparation or presentation of sustainability information (ESRS 1 General Requirements, paragraphs 85 and 86);
(d) adjustments to comparative information (ESRS 1 General Requirements, paragraph 88);
(e) application of material judgement and information subject to significant uncertainties (ESRS 1 General Requirements, paragraph 89);
(f) omission of required information if applicable law or regulations prohibit the disclosure of such information or allow the omission of such disclosure (ESRS 1 General Requirements, paragraph 101);
(g) relief to exclude from the calculation of a metric activities that are not significant drivers of impacts, risks or opportunities (ESRS 1 General Requirements, paragraph 91);
(h) relief to report a partial reporting boundary for a metric due to lack of reliable data (ESRS 1 General Requirements, paragraph 92);
(i) relief to exclude joint operations from environmental metrics (ESRS 1 General Requirements, paragraph 93);
(j) significant limitations affecting the reported information under the undue cost or effort provision for specific datapoints (ESRS 1 General Requirements, Chapter 7.4);
(k) update of disclosures for events after the end of the reporting period (ESRS 1 General Requirements, paragraphs 97 and 98);
(l) reporting errors in prior periods (ESRS 1 General Requirements, paragraphs 98 and 99). The undertaking may present the information required under paragraph 6 in the General Information section of its sustainability statement or alongside the relevant disclosures to which the information pertains.