The grace period allows ๐ฏ๐ฌ ๐ฑ๐ฎ๐๐ ๐ณ๐ผ๐ฟ ๐น๐ถ๐๐๐ฒ๐ฑ ๐ฐ๐ผ๐บ๐ฝ๐ฎ๐ป๐ถ๐ฒ๐ and ๐ฐ๐ฑ ๐ฑ๐ฎ๐๐ ๐ณ๐ผ๐ฟ ๐ต๐ผ๐น๐ฑ๐ถ๐ป๐ด ๐ฐ๐ผ๐บ๐ฝ๐ฎ๐ป๐ถ๐ฒ๐, offering additional time to enhance the quality, accuracy, and completeness of ESG disclosures.