The GHG Protocol also has precedence among the standards for reporting GHG-emissions (European Sustainability Reporting Standards (ESRS)), now adopted by the EU Commission, and drawn up by the European Financial Reporting Advisory Group (EFRAG). In order to prepare for future reporting requirements resulting from incorporation of the Corporate Sustainability Reporting Directive (CSRD), and the reporting requirements of ISRS that address stock-exchange-listed institutions in 2024, we have this year sought to comply with several of the requirements in the draft version of " ESRS E1 -Climate Change " in this year's report 2.