EFRAG SR TEG Meeting 06 September 2022

06/09/2022 - 06/09/2022
16:00 - 20:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG)

Running order

14:30
15:00
4. Materiality approach
15:00
16:00
5. Definition of incident in ESRS G2
16:00
17:10
6. Time horizon
17:10
18:00
7. Subsidiaries exemption
Presenters
Chiara Del Prete
Documents
Presenters
EFRAG Secretariat
Documents
Presenters
EFRAG Secretariat
Documents
Presenters
EFRAG Secretariat
Documents

Meeting documents

05/09/2022
04 - 01 - ESRS Approach to materiality - EFRAG SR TEG 6 September 2022.pdf
05/09/2022
04 - 02 - ESRS Approach to materiality - EFRAG SR TEG 6 September – background Issue paper in sector agnostic ESRS.pdf
05/09/2022
04 - 03 - ESRS Approach to Materiality - EFRAG SR TEG 6 September 2022 - background EFRAG SRB 15 August 2022 5.01.pdf
05/09/2022
04 - 04 - ESRS Approach to Materiality - EFRAG SR TEG 6 September 2022 - illustration 2021 GRI index CISCO.pdf
04/09/2022
05-01 Issues paper Corruption events or incidents re upload SR TEG 220906.pdf
Issues Paper
01/09/2022
06-01 Time horizons in ESRS 1.pdf
02/09/2022
07 - 01 Issues paper Subsidiary exemption SR TEG 6 September 2022.pdf
02/09/2022
Background for 05-01- Undertaking obligations re disclosures on internal investigations of corruption and bribery events GRI paper SR TEG 22-09-06.pdf