EFRAG SR TEG meeting 18 July 2024

00-00 EFRAG SR TEG agenda 18 July 2024.pdf
00-00 EFRAG SR TEG agenda 18 July 2024.pdf
05-01 - Cover Note Revised LSME.pdf
05-02 SR TEG 240718 Revised LSME_approach_Section 4.pdf
05-02 SR TEG 240718 Revised LSME_Intro and Section 1.pdf
05-02 SR TEG 240718 Revised LSME_Section 2 and 3.pdf
05-02 SR TEG 240718 Revised LSME_Section 5 and 6.pdf
05-03 LSME Public consultation executive summary.pdf
05-04 LSME Comment letters executive summary.pdf
05-05 – LSME Field test report and summary.pdf
06-01 Cover note QA SR TEG Meeting 240718.pdf
06-02 Categorisations SRT meeting 240718.pdf
06-03 Explanations SR TEG meeting 240718.pdf

EFRAG SRB meeting 17 July 2024

00-00 EFRAG SRB meeting agenda 17 July 2024.pdf
04-01 - SRB - 17.07.2024 - Cover Note - ESRS Set 1 XBRL Taxonomy.pdf
05-01 Cover note QA SRB Meeting 240717.pdf
05-02 SRB Meeting categorizations 240717.pdf
05-03 Explanations SRB meeting 240717.pdf
06-01 LSME Public Consultation results (tables only) EFRAG SRB meeting 240717.pdf
06-02 LSME Public consultation executive summary.pdf
06-03 LSME Comment letters executive summary.pdf
06-04 Restructuring of VSME Template for SRB.pdf

EFRAG SRB meeting 04 July 2024

00-00 EFRAG SRB meeting agenda 04 July 2024.pdf
04-01 SRB 240621 LSME architecture Cover Note.pdf
04-02 SRB 240621 LSME architecture.pdf
04-03 SRB 240621 LSME architecture Due Process considerations.pdf
05-01 OG ED Cover note SRB 240626.pdf
05-02 Oil and Gas ED SRB 240626.pdf
05-03 OG ED TEG 240606 vs SRB 240626 .pdf
05-04 OG Summary of feedback received SRB 240626.pdf
06-01 WP MQC ESRS v.3.2_2024.pdf

EFRAG CFSS meeting – Sustainability Reporting – Preview of VSME LSME Consultation

00-00 EFRAG CFSS meeting Sustainability Reporting Preview of VSME LSME Consultation17 January 2024.pdf
CFSS Meeting January 17 2024 VSME LSME.pdf

EFRAG SRB meeting 10 January 2024

00-00 EFRAG SRB agenda 10 January 2024.pdf
03-01- Cover Note - SRB - 10.01.2024 - Draft ESRS XBRL Taxonomy.pdf
03-02 DC Validation Report on the Draft XBRL Taxonomy SRB Meeting 240110 - FOR INFORMATION ONLY.pdf
03-03 - SRB - 10.01.2024 - List of Conditional Draft ESRS XBRL Booleans FOR INFORMATION ONLY.pdf
04-01 – Cover note SME questionnaires.pdf
04-02 – ESRS LSME ED Draft Questionnaire (version 22 December).pdf
04-03 – VSME ED Questionnaire (version 22 December).pdf

EFRAG SRB Meeting 15 December 2023

00-00 EFRAG SRB agenda 15 December 2023.pdf
02-01 – LSME Cover note 151223.pdf
03-01- Cover note QA Platform SRB Meeting 231215.pdf
03-02 ESRS QA Batch 2 of categorisations SRB Meeting 231215.pdf
03-03 ESRS QA Batch 3 categorisations SRB Meeting 231215.pdf

EFRAG SRB Meeting 13 December 2023

00-00 EFRAG SRB agenda 13 December.pdf
04-01 Cover note GRI Interoperability Index SRB Meeting 13 December 2023.pdf
04-02 [draft] ESRS-GRI Interoperability Index SRB meeting 13 December.pdf
05-01 – LSME Cover note 131223.pdf
05-02 – LSME ESRS ED Section 1 General requirements (mark-up from SRT approval + ANC comments).pdf
05-03 – LSME ESRS ED Section 2 General disclosures and Section 3 Policies, Actions and Targets (mark-up from SRT approval + ANC comments).pdf
05-04 – LSME ESRS ED Section 4 Environment (mark-up from SRT approval + ANC comments).pdf
05-05 – LSME ESRS ED Section 5 Social (mark-up from SRT approval + ANC comments).pdf
05-06 – LSME ESRS ED Section 6 Business conduct (mark-up from SRT approval + ANC comments).pdf
05-07 – LSME ESRS Approach to Value Chain Cap.pdf
05-08 – Non-guaranteed hours employees.pdf
05-09 – Two column LSME-Set 1 comparison.pdf
05-10 – Datapoint count LSME ESRS ED.pdf
06-01- Cover note QA Platform SRB Meeting 231213.pdf
06-02 ESRS QA Batch ll of categorisations SRB Meeting 231213.pdf
06-03 ESRS QA Batch lll categorisations SRB Meeting 231213.pdf
07-01- Cover Note - SRB - 13.12.2023 - Draft ESRS XBRL Taxonomy.pdf

EFRAG SRB Meeting 29 November 2023

00-00 EFRAG SRB agenda 29 November 2023.pdf
03-01 – VSME Cover note 291123.pdf
03-02 [Draft] VSME ESRS ED.pdf
03-03 – [Draft] VSME ESRS ED Markup version from 8 November 2023 (markup of the changes agreed in the SR TEG approval.pdf
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
04-01 - LSME Cover Note 291123.pdf
04-02 – LSME ESRS ED Section 1 General requirements (mark-up from SRT approval + ANC comments).pdf
04-03 – LSME ESRS ED Section 2 General disclosures and Section 3 Policies, Actions and Targets (mark-up from SRT approval + ANC comments).pdf
04-04 – LSME ESRS ED Section 4 Environment (mark-up from SRT approval + ANC comments).pdf
04-05 – LSME ESRS ED Section 5 Social (mark-up from SRT approval + ANC comments).pdf
04-06 – LSME ESRS ED Section 6 Business conduct (mark-up from SRT approval + ANC comments).pdf
04-07 – LSME ESRS and VSME ESRS Approach to Value Chain Cap.pdf
04-08 – Non-guaranteed hours employees.pdf
04-09 – Two column LSME-Set 1 comparison.pdf
04-10 – Datapoint count LSME ESRS ED.pdf
05-01- UPDATED Cover note QA Platform SRB Meeting 231129.pdf
05-03 ESRS Q and A SRB 231129.pdf

EFRAG SRB Meeting 24 October 2023

00-00 EFRAG SRB physical meeting agenda 24 and 25 October 2023.pdf
04-01 – VSME Cover note 241023.pdf
04-02 – [Draft] VSME ESRS V3 .pdf
04-03 – [Draft] VSME ESRS V3 - (Markup version).pdf
04-04 – Issue Paper – Proposal for additional Datapoints in Sustainable Finance module related to value chain.pdf
05-01 LSME Cover note 241023.pdf
05-02 – LSME ED Section 1 General requirements (SR TEG 17 October 2023 version).pdf
05-03 – LSME ED Section 2 General disclosures and Section 3 Policies, Actions and Targets (SR TEG 17 October 2023 vesion).pdf
05-04 – LSME ED Section 4 Environment (SR TEG 17 October 2023 version).pdf
05-05 – LSME ED Section 5 Social (SR TEG 17 October 2023 version).pdf
05-06 – LSME ED Section 6 – Governance (SR TEG 17 October 2023 version).pdf
05-07 – LSME ED Section 1 General requirements (SR TEG 17 October 2023 Markup version).pdf
05-08 – LSME ED Section 2 General disclosures and Section 3 Policies, Actions, Targets – (SR TEG 17 October 2023 Markup version).pdf
05-09 – LSME ED Section 4 Environment – (SR TEG 17 October 2023 Markup version).pdf
05-10 – LSME ED Section 5 Social – (SR TEG 17 October 2023 Markup version).pdf
05-11 – LSME ED Section 6 Governance – (SR TEG 17 October 2023 Markup version).pdf
05-12 – LSME ESRS Defined terms (SR TEG 17 October 2023 version).pdf

EFRAG SR TEG Physical Meeting 17 October 2023

00-00 EFRAG SR TEG physical meeting agenda 17 and 18 October 2023.pdf
04-01 MA IG cover note SR TEG 231017.pdf
04-02 Materiality Assessment Implementation guidance clean SR TEG 231017.pdf
04-03 Materiality Assessment Implementation guidance TC SR TEG 231017.pdf
04-04 MA IG Feedback for discussion SR TEG 231017.pdf
05-01 VCIG cover note SR TEG 231017.pdf
05-02 VCIG Feedback for discussion SR TEG 231017.pdf
05-03 Updated VCIG no changes SR TEG 231017.pdf
05-04 Updated VCIG with changes SR TEG 231017.pdf
06-01 LSME Cover note 171023.pdf
06-02 – LSME ED Section 1 - General requirements.pdf
06-03 – LSME ED Section 2 - General disclosures and Section -3 Policies Actions Targets.pdf
06-04 – LSME ED Section 4 - Environment.pdf
06-05 – LSME ED Section 5 - Social.pdf
06-06 – LSME ED Section 6 – Governance.pdf
06-07 – LSME ED Section 1 - General requirements – markup from version used for internal consultation 24 July 2023.pdf
06-08 – LSME ED Section 2 -General disclosures and Section 3 - Policies Actions Targets – markup from version used for internal consultation 24 July 2023.pdf
06-09 – LSME ED Section 4 - Environment – markup from version used for internal consultation 24 July 2023.pdf
06-10 – LSME ED Section 5 – Social markup from version used for internal consultation 24 July 2023.pdf
06-11 – LSME ED Section 6 – Governance – markup from version used for internal consultation 24 July 2023 .pdf
06-12 – LSME ESRS Defined terms .pdf
07-01 – VSME Cover note 171023.pdf
07-02 – [Draft] VSME ESRS ED.pdf
07-03 – [Draft] VSME ESRS ED - markup from the version used in the internal survey on 24 July 2023.pdf

EFRAG SRB Meeting 22 September 2023

00-00 EFRAG SRB agenda 22 September 2023 revised.pdf

EFRAG SR TEG Meeting 18 September 2023

00-00 EFRAG SR TEG agenda 18 September 2023.pdf
06-01 LSME Cover Note SR TEG 230918.pdf
06-03 – LSME V3.1 SR TEG and SRB Summary of detailed comments.pdf

EFRAG SRB Meeting 13 September

00-00 EFRAG SRB agenda 13 September 2023.pdf
04-01 LSME_VSME Cover Note SRB 230913.pdf
04-02 – LSME V3.1 SRB Survey results.pdf
04-03 – VSME V1.1 SRB Survey results.pdf
04-04 - [Background only] LSME V3.1 SR TEG Summary of detailed comments.pdf
04-05 - [Background only] VSME V1.1 SR TEG Summary of detailed comments.pdf
04-06 - VSME V1.1 .pdf
04-07 - LSME V3.1 Section 1.pdf
04-07 - LSME V3.1 Section 2 General disclosures and Section 3 Policies, Actions, Targets, Engagement and Remediation.pdf
04-07 - LSME V3.1 Section 4 Environment .pdf
04-07 - LSME V3.1 Section 5 Social.pdf
04-07 - LSME V3.1 Section 6 Business conduct.pdf
05-01 Reporting Guidance Access Point (rev).pdf
06-01 Sector materiality EFRAG SRB 230913.pdf

EFRAG SR TEG Meeting 12 September 2023

00-00 EFRAG SR TEG agenda 12 September 2023.pdf
02-01_03-01 LSME_VSME Cover Note SR TEG 230912.pdf
02-03 – LSME V3.1 SR TEG and SRB Summary of detailed comments.pdf
03-03 – VSME V1.1 SR TEG and SRB Summary of detailed comments.pdf

EFRAG SR TEG Meeting 13 July 2023

00-00 EFRAG SR TEG agenda 13 July 2023.pdf
03-01_04-01 LSME VSME Cover Note SR TEG 230621 (revised).pdf
03-02 - LSME V3 Section 1 General requirements (clean).pdf
03-03 - LSME V3 Section 2 General disclosures and Section 3 Policies, Actions, Targets, Engagement and Remediation (clean).pdf
03-04 - LSME V3 Section 4 Environment (clean).pdf
03-05 - LSME V3 Section 5 Social (clean).pdf
03-06 - LSME V3 Section 6 Business conduct (clean).pdf
04-02 - VSME V1 (clean).pdf
04-03 - VSME additional EU module (work in progress).pdf
04-04 - Input Paper basis for conclusions VSME.pdf
04-05 - Building Blocks Approach LSME VSME revised.pdf

EFRAG SRB Meeting 28 June 2023

00-00 EFRAG SRB agenda 28 June 2023.pdf
03 - 02.A - List of draft LSME DRs (post EC DA).pdf
03-01 LSME Cover Note SRB 230628.pdf
03-02 Input Paper basis conclusion draft LSME.pdf
03-03 Building blocks approach.pdf

EFRAG SR TEG Meeting 19 June 2023

00-00 EFRAG SR TEG agenda 19 June 2023.pdf
03-01 LSME Cover Note SR TEG 230619.pdf
03-02 Input Paper basis for conclusions draft LSME.pdf
03-03 Building blocks approach (revised version).pdf

EFRAG SR TEG Meeting 3 April 2023

00-00 EFRAG SR TEG agenda 03 April 2023.pdf
03-01 Cover Note SR TEG 03042023.pdf
03-02.1 V2.1 LSME working paper (clean) - Section 1 - SR TEG 03 April 2023.pdf
03-02.2 V2.1 LSME working paper (clean) - Section 2 - SR TEG 03 April 2023.pdf
03-02.3 V2.1 LSME working paper (clean) - Section 3 - SR TEG 03 April 2023.pdf
03-02.4 V2.1 LSME working paper (clean) - Section 4 - SR TEG 03 April 2023.pdf
03-02.5 V2.1 LSME working paper (clean) - Section 5 - SR TEG 03 April 2023.pdf

EFRAG SRB meeting 22 March 2023

00-00 EFRAG SRB agenda 22 March 2023.pdf
03-01 Cover Note SR Board 22032023.pdf
03-02 SRB 22032023 - Input Paper drafting session.pdf
03-03.1 V2 LSME working paper (clean) - Section 1 - SR Board 22 March 20231.pdf
03-03.2 V2 LSME working paper (clean) - Section 2 - SR Board 22 March 2023.pdf
03-03.3 V2 LSME working paper (clean) - Section 3 - SR Board 22 march 2023.pdf
03-03.4 V2 LSME working paper (clean) - Section 4 - SR Board 22 March 2023.pdf
03-03.5 V2 LSME working paper (clean) - Section 5 - SR Board 22 March 2023.pdf

EFRAG SRB meeting 17 March 2023

00-00 EFRAG SRB agenda 17 March 2023.pdf
03-01 Cover Note SR Board 17032023.pdf
03-02 SRB 17032023 - Input Paper drafting session.pdf
03-03.1 V2 LSME working paper (clean) - Section 1 - SR Board 17 March 2023.pdf
03-03.2 V2 LSME working paper (clean) - Section 2 - SR Board 17 March 2023.pdf
03-03.3 V2 LSME working paper (clean) - Section 3 - SR Board 17 march 2023.pdf
03-03.4 V2 LSME working paper (clean) - Section 4 - SR Board 17 March 2023.pdf
03-03.5 V2 LSME working paper (clean) - Section 5 - SR Board 17 March 2023.pdf

EFRAG SR TEG Meeting 13 March 2023

00-00 EFRAG SR TEG agenda 13 March 2023[84].pdf
04-01 AFF Cover note SR TEG 230313.pdf
04-02 AFF working paper V1 SR TEG 230313.pdf
04-03 AFF Stakeholder Engagement in development SR TEG 230313.pdf
04-04 Mapping of AFF disclosures to SASB and GRI SR TEG 230313.pdf
05-01 Cover Note SR TEG 13032023.pdf
05-02 V2 LSME working paper clean - Section 1 - SR TEG 13 March 20231.pdf
05-03 V2 LSME working paper clean - Section 2 - SR TEG 13 March 2023.pdf
05-04 V2 LSME working paper clean - Section 3 - SR TEG 13 march 2023.pdf
05-05 V2 LSME working paper clean - Section 4 - SR TEG 13 March 2023.pdf
05-06 V2 LSME working paper clean - Section 5 - SR TEG 13 March 2023.pdf
06-01 ESRS Road transportation cover note SR TEG 230313.pdf
06-02 ESRS RT Process SR TEG 230313.pdf
06-03 ESRS RT Stakeholder Engagement SR TEG 230313.pdf
06-04 ESRS RT draft WP SR TEG 230313.pdf
06-05 ESRS RT Mapping of disclosures SR TEG 230313.pdf

EFRAG SRB meeting 08 March 2023

03-01-SRB 230308 Cover note.pdf
03-02-SRB 230308 Summary of developments in the LSME working paper.pdf
03-03-SRB 230308 Verbal update of the EFRAG SR TEG discussion on 21 February.pdf
04-01 - SRB SEC 1 V3 - Cover note - 8 March 2023.pdf
04-02 - ESRS SEC 1 Sector Classification - SRB 8 March 2023.pdf
04-03 SEC 1 V3 vs V2 - compared SRB 8 March 2023.pdf

EFRAG SR TEG Meeting 21 February 2023

02-01 Cover note SR TEG Selected questions v1 draft LSME ESRS.pdf
02-02 Breakout session simplified disclsoures reassessed by secretariat.pdf
02-03- V1 Draft_clean (after 02.02.2023 SR TEG) LSME ESRS - Section I General requirements 230202_v2 -.pdf
02-04- V1 Draft_clean (after SR TEG 02.02.2023) ESRS LSME Section II - General Disclosures.pdf
02-05- V1 Draft_clean (after 02.02.2023 SR TEG) LSME ESRS Section III - Environmental Disclosures.pdf
02-06- V1 Draft_clean (after 02.02.2023 SR TEG) LSME ESRS Section IV Social Disclosures.pdf
02-07- V1 Draft_clean (after 02.02.2023 SR TEG) LSME ESRS Section V - Business Conduct Disclosures.pdf
03-01- SEC 1 - SR TEG 21 February - cover note.pdf
03-02 -ESRS SEC 1 Sector Classification February 2023 - clean.pdf
03-03 - SEC 1 - V2 vs V1 - compared February 2023.pdf

EFRAG SRB Meeting 07 February 2023

05-01 SRB - 7 February 2023 Mining.pdf
06-01 SRB 7 February 2023 LSME.pdf

EFRAG SR TEG Meeting 02 February 2023

03-01 SR TEG 230202 Working Paper LSME ESRS - Section I General requirements.pdf
03-02 SR TEG 230202 Working Paper LSME ESRS - Section II General disclosures.pdf
03-03 SR TEG 230202 - Cover note.pdf
03-04 SR TEG 230202 Building blocks LSME and VSME.pdf
03-05 SR TEG 230202 EFRAG PTF ex cluster 8 proposal EU Voluntary Reporting Standard for SMEs outside the scope of CSRD (Appendix.pdf

EFRAG SR TEG meeting 25 January 2023

04.01 EFRAG SR TEG - Cover note for Oil and Gas working papers.pdf
04.02 EFRAG SR TEG 230125 ESRS – Working paper - Oil and Gas – Upstream and services.pdf
04.03 EFRAG SR TEG 230125 ESRS Oil and Gas - Midstream to downstream v0.2 (1).pdf
04.04 EFRAG SR TEG 230125 - Oil and Gas - Source of disclosures - List of GRI and SASB disclosures not included.pdf
05-01 SR TEG 250123 LSME ESRS Discussion Paper.pdf
Annex - Possible list of DRs in LSME with decision tree.pdf

EFRAG SRB Meeting 24 January 2023

06.01 SRB 230124 LSME issues paper.pdf
07.01 EFRAG SRB meeting 230124 - Cover note for Oil and Gas working papers.pdf
07.02 EFRAG SRB meeting 230124 ESRS Oil and Gas - Upstream and Services v0.8.3.pdf
07.03 EFRAG SRB meeting 230124 ESRS Oil and Gas - Midstream to downstream v0.2.pdf
07.04 EFRAG SRB 230124 Oil and Gas - Source of disclosures - List of GRI and SASB disclosures not included.pdf

EFRAG SR TEG Meeting 17 January 2023

04-01 SR TEG 170123 LSME ESRS Discussion Paper.pdf
Annex Discussion paper 04-01 SR TEG LSME_decision tree.pdf

EFRAG SRB meeting 14 December 2022

03-01 SME standards approach and methodology.pdf
04-01 - Sector specific ESRS.pdf
04-02 - ESRS SEC1 Sector Classification December 2022.pdf
04-03 - Materiality approach to Sector Specific ESRS.pdf

EFRAG SR TEG Metting 12 December 2022

03-01 Issues Paper Approach to the Development of European Sustainability Reporting Standard for Listed SMEs SR TEG 05122022 REVISED final.pdf
04.01 EFRAG SR TEG 1212222_SR TEG Feedbacks VSRS non listed SMEs_17 November 2022 REV.pdf
04.02 EFRAG SR TEG 221212 Detailed table comments VSRS.pdf
Appendix 1- Issues Paper 03-01- CSRD provisions listed SMEs TEG 05122022 Revised.pdf

EFRAG SR TEG Meeting 5 December 2022

03-01 Issues Paper Approach to the Development of European Sustainability Reporting Standard for Listed SMEs SR TEG 05122022 REVISED final.pdf
Appendix 1- Issues Paper 03-01- CSRD provisions listed SMEs TEG 05122022 Revised.pdf

EFRAG SR TEG meeting 17 November

03-01 Cover Note EFRAG workstreams on SMEs - SR TEG 17112022.pdf
04-01 Issue Paper - Approach to EU Voluntary Reporting Standard for SMEs outside the scope of CSRD and Appendix 1 - SR TEG 17112022.pdf
05-01 Issues Paper Approach to the Development of European Sustainability Reporting Standard for Listed SMEs SR TEG 17112022 fin.pdf
Appendix 1- Issues Paper 05-01- CSRD provisions listed SMEs TEG 17112022 final.pdf