Recital 7
(7) ESAP should not create any new disclosure requirements in terms of content, but should instead build upon existing requirements laid down in the Union legislative acts listed in the Annex to this Regulation. It is important to avoid double reporting, in order to prevent the imposition of any additional administrative and financial burden on entities, especially SMEs.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.