The transitional provisions run from the first financial year the undertaking is subject to Articles 19a and 29a of the Accounting Directive under the CSRD timetable as amended by the Stop the Clock and Omnibus I Directives; early voluntary application does not consume them. Wave-one undertakings (reporting for years starting in 2024 to 2026) and other undertakings (reporting from years starting in 2027) differ. For the first three years, missing value chain information is explained with the efforts made, the reasons and the plans. Wave-one undertakings need not give comparatives in their first year under the revised standards for metrics that differ from the first set, and other undertakings need none in their first year. Large wave-one undertakings may omit, for years before financial year 2027, all DRs of ESRS E4, S2, S3 and S4 and the S1-6, S1-7 non-EEA, S1-10 to S1-14 datapoints named; all anticipated financial effects (other than E1-11 paragraphs 39(a)(b) and 40(a)(b)) before financial year 2028 and their quantification before financial year 2030; quantitative substances of concern data before financial year 2030; and substances of very high concern information for users of articles before financial year 2028, with smaller wave-one undertakings also able to omit all topical DRs before financial year 2027; other undertakings have equivalent two, three and four year phase-ins counted from their first year.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.