EFRAG SRB Meeting 29 November 2023

03-04 – [Draft] VSME ESRS ED Markup version from 24 October 2023 (markup of the changes arising from both the SRB discussion on 24 October and SR TEG 8 November).pdf

23/11/2023

04-01 - LSME Cover Note 291123.pdf

23/11/2023

04-02 – LSME ESRS ED Section 1 General requirements (mark-up from SRT approval + ANC comments).pdf

23/11/2023

04-03 – LSME ESRS ED Section 2 General disclosures and Section 3 Policies, Actions and Targets (mark-up from SRT approval + ANC comments).pdf

23/11/2023

04-04 – LSME ESRS ED Section 4 Environment (mark-up from SRT approval + ANC comments).pdf

23/11/2023

04-05 – LSME ESRS ED Section 5 Social (mark-up from SRT approval + ANC comments).pdf

23/11/2023

04-06 – LSME ESRS ED Section 6 Business conduct (mark-up from SRT approval + ANC comments).pdf

27/11/2023

04-07 – LSME ESRS and VSME ESRS Approach to Value Chain Cap.pdf

23/11/2023

04-08 – Non-guaranteed hours employees.pdf

28/11/2023

04-09 – Two column LSME-Set 1 comparison.pdf

28/11/2023

04-10 – Datapoint count LSME ESRS ED.pdf

27/11/2023

05-01- UPDATED Cover note QA Platform SRB Meeting 231129.pdf

27/11/2023

05-03 ESRS Q and A SRB 231129.pdf

Related projects

Voluntary reporting standard for SMEs (VSME)

Responsibles

Elisa Bevilacqua

Chiara Del Prete

Phase

Exposure draft consultation

ESRS LSME (ESRS for Listed SMEs)

Responsibles

Chiara Del Prete

Paolo Mazzeo

Phase

Exposure draft consultation

EFRAG ESRS Q&A Platform

Responsibles

Chiara Del Prete

Sebastian Heintges

Bernhard Frey

Fredré Ferreira

Nichita Madan

Kajsa Hallberg

Phase

Monitoring