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T&E welcomes the Commission’s initiative to align the ETS directive with the EU’s 2030 target of at least -55% emissions reduction and to ensure that all sectors contribute, in line with the EU’s international commitment to economy-wide action under the Paris Agreement. However, T&E regrets that the Commission is considering to switch gear on tackling emissions in the road sector.

Frank Bold Society welcomes the opportunity to comment on the proposal of the revised ETS Directive. Please find attached our analysis on ETS revenues use (Art. 10(3) of the Directive) - current practice in the Czech Republic. The main outcomes of the analysis are: - FBS welcomes the revision draft of the ETS Directive, which suggests that 100 % of ETS revenues should be used for environmental measures.

This response is about the inclusion of 1)shipping and 2)road transport into the ETS: 1.SHIPPING Shipping accounts for around 3.5% of the EU’s total GHG emissions, but has so far avoided regulation on its climate impact. Integrating shipping into the ETS is a positive step in the right direction and will put shipping on the path towards climate neutrality in line with the Paris Agreement.

Frank Bold welcomes the opportunity to provide feedback on the decision to postpone the draft Delegated Acts on the Sector Specific ESRS. Our response reflects the concerns discussed among members of the Alliance for Corporate Transparency, and its partners from business and investors communities.

T&E strongly believes that the development and adoption of sector-specific standards is crucial to help companies in their materiality assessment, reducing costs and making the reporting processes easier, while ensuring investors have access to meaningful information and auditors exercise is simplified.