I am writing on behalf of the Warsaw Collaboration Cluster Network - Dybowski P.S.A. and Polish Hospitals Federation (PFSz) to provide feedback on the draft proposal for European sustainability reporting standards. We appreciate the opportunity to contribute to this important initiative, which we believe has the potential to significantly enhance the transparency and accountability of businesses in Europe. Our feedback is based on our extensive experience in the field of sustainability and our commitment to promoting responsible business practices. We have carefully reviewed the draft proposal and considered its implications for our members and stakeholders. Our comments are intended to highlight areas where we believe the proposal could be strengthened to better achieve its objectives. We understand that the development of sustainability reporting standards is a complex task that requires balancing the needs and interests of various stakeholders. We hope that our feedback will be helpful in this process and we look forward to continuing our engagement on this issue. Please find our detailed feedback in the attached document. Thank you for considering our views. We remain at your disposal for any further discussion or clarification on the points raised in our feedback.