PLK

In response to the call for feedback, PLK welcomes the opportunity to present its comments on the revision of the DA for the EU taxonomy. In our view, the current wording of the legal acts requires updating and simplification in several aspects, in order to ease the burden and adapt the regulations to the actual realities of businesses.

1. ESRS 1 – General Requirements. 9.2. Direct and indirect connectivity with financial statements, including consistency of assumptions It is said that data and assumptions used in preparing the sustainability statement shall, to the extent possible, be consistent with the corresponding data and assumptions used in preparing the financial statements.

Opening of the attached position paper · the full paper is on the Commission’s record (source link above)

We welcome the European Commissions initiative to simplify administrative burdens in environmental legislation. As part of this call for feedback, we submit our comments on COM(2025) 984 - the Proposal for a Regulation of the European Parliament and of the Council on accelerating environmental impact assessments.

We welcome the European Commission's initiative to harmonize and improve the application of the "do no serious harm" (DNSH) principle within the next Multiannual Financial Framework. This direction is particularly important from the perspective of reducing excessive administrative burdens and increasing regulatory coherence throughout the Union.

We, as PLK (Polish railway infrastrtucture manager), accept with satisfaction the aforementioned initiative and submit our position to the Commission in order to include the below mentioned requests, which present the interests of our Company and the sector during the work on the draft of the new financial instrument (CEF3). 1.