EFRAG SRB meeting 10 July 2023

00-00 EFRAG SRB meeting agenda 10 July 2024.pdf
05-01 - VSME Strategic Direction Cover note 10072024.pdf
05-02 - Strategic orientations to discuss with SRB.pdf
05-03 - Executive summary Online Survey Responses VSME Public Consultation.pdf
05-04 - Detailed feedback from online survey (for background reading - non essential for this session) .pdf
05-05 – Detailed feedback from comment letters (outside online survey).pdf
05-06 - Executive Summary for Comment Letters Only.pdf
05-07 - VSME ED Field Test - Key findings.pdf
05-08 – VSME orientations at disclosure requirement level (background reading - not essential for this session) .pdf
05-09 – Additional datapoints that banks have suggested to include (background reading – not essential for this session).pdf
06-01 Cover note QA SRB Meeting 240710.pdf
06-02 Explanations SRB meeting 240710.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 SR TEG meeting 03 July 2024

00-00 EFRAG SR TEG meeting agenda 03 July 2024.pdf
03-01 Cover note 3 July 2024.pdf
03-02_WP_MQC ESRS v.3.2_2024.pdf

EFRAG SRB & EFRAG FRB joint meeting 26 June 2024

00-00 EFRAG FRB and EFRAG SRB joint meeting agenda 26 June 2024.pdf
04-01 PPA Connectivity in Practice EFRAG Joint RB 240626.pdf
05-01 OG Anticipated financial effects EFRAG Joint RB 240626.pdf

EFRAG SRB meeting 12 June 2024

00-00 EFRAG SRB meeting agenda 12 June 2024-.pdf
06-01 - Cover Note - ESRS Set 1 Draft XBRL Taxonomy - Strategic direction on proposed changes following the public consultation (v240506).pdf
08-01 Cover note QA SRB Meeting 240612.pdf
08-02 – Categorizations SRB meeting 240612.pdf
08-03 SRB meeting paper Explanations 202406012.pdf

EFRAG SR TEG meeting 10 June 2024

01-01 Cover note SRTEG240610.pdf
01-02_ESRS MQC Exposure draft.pdf
01-03 – ESRS MQC Exposure Draft – mark up with the March 2023 version.pdf

EFRAG SR TEG physical meeting 06 June 2024

00-00 EFRAG SR TEG meeting agenda 06 June 2024.pdf
04-01 - Cover note OG SRTEG240606.pdf
04-02 ESRS Oil and Gas Exposure Draft – clean version.pdf
04-03 – ESRS Oil and Gas Exposure Draft – mark up with the March 2023 version.pdf
04-05 – Oil and Gas Separate Agenda paper SRTEG 240606.pdf
05-01 Cover note SRTEG240606.pdf
05-02_ESRS MQC Exposure draft.pdf
05-03 – ESRS MQC Exposure Draft – mark up with the March 2023 version.pdf
06-01 Cover note QA SR TEG Meeting 240606.pdf
06-02 Explanations SR TEG meeting 20240606.pdf

EFRAG SRB Physical meeting 04 June 2024

00-00 EFRAG SRB meeting agenda 04 June 2024.pdf
04-01 - SEC 1 - cover note - SRB 240604.pdf
04-02 - Sector Classification SEC 1 - SRB 240604.pdf
04-03 - NEW - Sector classification SEC 1 compared - SRB 240604.pdf
05-01 - General approach to sector classification - cover note - SRB 240604.pdf
05-02 -Sector Classification general approach - SRB 240604.pdf
05-03 - NEW - General approach to sector classification - SRB 240604.pdf
07-01- Presentation on draft interim deliverable for EFRAG Connectivity Project- EFRAG SRB meeting- 04-06-2024.pdf
07-02-EFRAG connectivity research project - Draft Interim Deliverable - Connectivity concepts and AR boundaries- EFRAG SRB- 04-06-2024.pdf
07-02b-EFRAG connectivity research project - Track changes Draft Interim Deliverable- relative to FR TEG and FRB versions shared earlier - EFRAG SRB- 04-06-2024.pdf
07-03-Draft Interim Deliverable- Summarised version - Connectivity concepts and AR boundaries-EFRAG SRB- 04-06-2024.pdf

EFRAG SRB meeting 16 March 2023

00-00 EFRAG SRB agenda 16 March 2023 .pdf

EFRAG SRB meeting 14 March 2023

00-00 EFRAG SRB agenda 14 March 2023.pdf
03-01 - SEC 1 Sector classification - cover note - SRB 230314.pdf
03-02 - ESRS SEC 1 Sector Classification - SRB 14 March 2023.pdf
03-03 ESRS SEC 1 Sector Classification - SRB 14 March 2023 - compared.pdf
03-04 Questionnaire public consultation - SEC 1 ED.pdf
04-00 MQC Cover note SRB 230314.pdf
04-01 SRB 231403 Illustration of materiality approach in sector ESRS REV.pdf
04-02 MQC SR TEG approved SRB 230310.pdf
04-03 MQC Approved compared to document sent to SR TEG SRB 230310.pdf
05-01 Oil and Gas Cover note SRB 230314.pdf
05-02 OG SR TEG approved ED SRB 230310.pdf
05-03 OG Approved compared to document sent to SR TEG SRB 230314.pdf
Approach B.pdf

EFRAG SRB meeting 10 March 2023

00-00 EFRAG SRB agenda 10 March 2023 .pdf
05-01 SRB 230310 - Cover note.pdf
05-02 ED MQC Clean SRB 230310.pdf
05-04 Enhancements in social disclosures SRB meeting 03102023 .pdf
05-05 MIN - Issues paper on environmental liabilities SRB 230310.pdf
05-06 MQC SR TEG approved SRB 230310.pdf
06-01 Oil and Gas - Cover note SRB 230310.pdf
06-02 Oil and Gas ED v3 SRB 230310.pdf
06-03 SRB meeting 03102023 Enhancements in social disclosures.pdf
06-04 OG SR TEG approved ED SRB 230310.pdf

EFRAG SR TEG Meeting 6 March 2023

00-00 EFRAG SR TEG agenda 06 March 2023.pdf
04-01 SR TEG 6 March 2023 - SEC 1 - Cover note.pdf
04-02 ESRS SEC 1 Sector Classification - SR TEG 2 March 2023.pdf
05-01 SR TEG 230306 - Cover note.pdf
05-02 Draft MCQ ED EFRAG SR TEG 230306 (superseeded).pdf
05-04 MQC draft ED Updated SR TEG 230306.pdf
05-05 SR TEG 230306 Mining Working paper Cover Note.pdf

EFRAG SR TEG Meeting 2 March 2023

04-01 - SR TEG 230302 Enhancements to Social disclosures for ED Coal and Mining.pdf
05-01 - SR TEG 20230302- Cover note - Oil and Gas V3.pdf
05-02 - SR TEG 20230302 - Exposure Draft - ESRS Oil and Gas.pdf
06-01 - SR TEG 20230302 SEC 1 V3 - Cover note.pdf
06-02 - ESRS SEC 1 Sector Classification - SR TEG 2 March 2023.pdf
06-03 - ESRS SEC 1 Sector classification - SR TEG 2 March 2023 - compared V3 vs V2.pdf

EFRAG SRB Meeting 27 February 2023

04-01 EFRAG SRB 270223 SRB survey ESRS Sector general approach.pdf
04-02- SRB 230227 Mining, Quarrying and Coal.pdf
04-03- SRB 230227 Source of disclosures in ESRS Mining, Quarrying, Coal.pdf
05-01- SRB 230227 - Cover note final.pdf
05-02- SRB 230227 Summary of developments in the LSME working paper.pdf

EFRAG SRB Meeting 24 February 2023

02-02 Oil and Gas v2 CLEAN SRB 230224.pdf
02-03 Oil and Gas WP tracked changes version SRB 230224 (1).pdf
02-04 OG cover note for TEG meeting SRB 23-02-24.pdf
02-05 WP Oil and Gas_overview PPT SRB 230224.pdf
03-01 SEC 1 Cover note 230224.pdf
03-02 ESRS SEC 1 EFRAG SRB 230224.pdf
03-03 SEC 1 Track changes V2 vs V1 SRB 230224 (1).pdf

EFRAG SR TEG meeting 23 February 2023

03-01 Mining, Quarrying and Coal ED Cover note SR TEG 23-02-23.pdf
03-02 Mining, Quarrying and Coal ED SR TEG 23-02-23.pdf
03-03 MIN - Issues paper on environmental liabilities SR TEG 23-02-23.pdf
04-01 Agriculture, Farming and Fishing Working paper Cover note SR TEG 23-02-23.pdf
04-02 EFRAG AFF PPT SR TEG 23-03-23.pdf
04-03 Process to develop AFF Working Paper SR TEG 23-02-23.pdf
04-04 Stakeholder engagement in development of AFF WP SR TEG 23-02-23.pdf
04-05 Mapping of AFF disclosures to SASB and GRI SR TEG 23-02-23.pdf

EFRAG SR TEG Meeting 15 February 2023

04 SR TEG 230216 Mining, Quarrying and Coal.pdf
05-01 SR TEG 15 February 2023 WP Mining, Quarrying and Coal.pdf
05-03 EFRA SR TEG 15 FEB 2023 Potential disclosures for quarries - update.pdf
06 SR TEG 230216 Approach 3 and 4 Mining, Quarrying and Coal.pdf

EFRAG SRB meeting 13 February 2023

04-01 GRI Presentation on the coal sector standard and mining exposure draft.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 3 February 2023

03-01 SR TEG 3 February 2023 - ESRS SEC1 Sector Classification January 2023.pdf
04-01 Cover note Mining - 3 Feb 2023.pdf
04-02 - SR TEG 3 February 2023 - WP Mining, Quarrying and Coal.pdf
04-03 SR TEG 3 February 2023 - WP Mining, Quarrying and Coal -V2 vs V1 -31 January.pdf
04-04 - SR TEG 3 February 2023 - Potential disclosures for quarries.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 SRB Meeting 20 January 2023

04-02 SRB 230120 draft ESRS WP Mining.pdf
04-03 SRB 230120 Mapping of disclosures Coal and Mining.pdf
04-05 SRB 230120 Process for mining working paper.pdf
04.01 SRB 230120 Mining Working paper Cover Note.pdf

EFRAG SR TEG Meeting 16 January 2023

04-01 SR TEG 230116 - Cover note for Oil and Gas working papers.pdf
04-02 SR TEG 230116 - Working paper - Oil and Gas - Upstream and Services.pdf
04-03 SR TEG 230116 - Working paper - Oil and Gas - Midstream and Downstream.pdf
04.04 SRT 230116 Oil and Gas - Mapping table of the disclosure requirements (1).pdf

EFRAG SR TEG Meeting 12 January 2023

02-01 SR TEG 230112 - Cover note.pdf
02-02 SR TEG 230112 WP Coal Operations.pdf
02-03 - SR TEG 230112 - Mapping of disclosures Coal and Mining.pdf
02-04 SR TEG 230112 Process followed to develop ESRS Mining.pdf
02-05 SR TEG 230112 Process for mining working paper.pdf
02-06 SR TEG 230112 Stakeholder Engagement in development of ESRS Mining.pdf
02-07 SR TEG 230112 Mining Working paper Cover Note.pdf
02-08 SR TEG 230112 draft ESRS WP Mining.pdf