Excellent question and I have asked myself this as well! As we are diving deeper into the draft amended ESRS we see that some very useful disclosures in ESRS 2 and E1 have been cut out. For sure there have been some unecessary duplication of data points but cutting out strategic ESRS disclosures from my point of view is not useful. I am afraid the ESRS will loose its frontrunner position in ambition and many investors or financial institutions will require the ISSB or TCFD standard in addition.