ESRS for Certain Non-EU Undertakings in Accordance with Article 40a of the Accounting Directive Active Exposure draft consultation Chiara Del Prete Alexandra Veidner Menu: Project phase Description Documents Meeting documents Meetings Projects news EFRAG SR TEG Physical Meeting 16 June 2026 05-00_-_cover_note_n-esrs_16_june_2026_sr_teg.pdf 05-01_n-esrs_v1_vs_revised_esrs_public_presentation_16_june_2026.pdf 05-02_n-esrs_unapproved_exposure_draft_v1.pdf 05-03_n-esrs_unapproved_ed_v1_markup_vs_simplified_esrs_of_6_may_2026.pdf EFRAG SRB Webcast Meeting 26 February 2025 06-01.5 Draft ESRS LSME Section 5 Social (metrics) - REVISED - EFRAG SRB 26-2-25.pdf 06-01.6 Draft ESRS LSME Section 6 Business conduct (metrics) - REVISED - EFRAG SRB 26-2-25.pdf 06-01.7 Draft Implementation guidance ESRS LSME - EFRAG SRB 26-2-25.pdf 06-01_srb_250226_progress_on_lsme_n-esrs_tpig_cover_note.pdf 06-02.1 NESRS ED SRB 250226.pdf 06-02.2 NESRS ED compared to delegated act SRB 250226.pdf 06-03.1 Transition Plan ESRS Implementation Guidance V1.13 - SRB 20250226 clean.pdf 06-03.2 Transition Plan ESRS Implementation Guidance - Appendices V1.11.pdf 06.01.1 Draft ESRS LSME Section 1 General requirements - REVISED - EFRAG SRB 26-2-25.pdf 06.01.2 Draft ESRS LSME Section 2 General disclosures- REVISED - EFRAG SRB 26-2-25.pdf 06.01.3 Draft ESRS LSME Section 3 Policies, actions and targets - REVISED - EFRAG SRB 26-2-25.pdf 06.01.4 Draft ESRS LSME Section 4 Environment (metrics) - REVISED - EFRAG SRB 26-2-25.pdf EFRAG SRB Webcast Meeting 15 January 2025 06-01 NESRS ED Cover note SRB 250115.pdf 06-02 NESRS 1 ED SRB 250115.pdf 06-02A NESRS 1 ED compared to 12 December SRB 250115.pdf 06-03 NESRS 2 ED SRB 250115.pdf 06-04 NESRS E1 ED SRB 250115.pdf 06-05 NESRS E2 ED SRB 250115.pdf 06-06 NESRS E3 ED SRB 250115.pdf 06-07 NESRS E4 ED SRB 250115.pdf 06-08 NESRS E5 ED SRB 250115.pdf 06-09 NESRS S1 ED SRB 250115.pdf 06-10 NESRS S2 ED SRB 250115.pdf 06-11 NESRS S3 ED SRB 220115.pdf 06-12 NESRS S4 ED SRB 250115.pdf 06-13 NESRS G1 ED SRB 250115.pdf EFRAG SRB Physical meeting 12 December 2024 04-01 NESRS ED Cover note SRB 241212.pdf EFRAG SR TEG meeting 21 November 2024 03-01 NESRS Cover SR TEG 241121.pdf 03-02 NESRS Mixed approach consultation SR TEG 241121.pdf 03-06 NESRS E2 ED SR TEG 241121.pdf 03-07 NESRS E3 ED SR TEG 241121.pdf 03-08 NESRS E4 revised SR TEG 241121.pdf 03-09 NESRS E5 ED SR TEG 241121.pdf 03-10 NESRS S1 ED SR TEG 241121.pdf 03-11 NESRS S2 SR TEG 241121.pdf 03-12 NESRS S3 ED SR TEG 241121.pdf 03-13 NESRS S4 ED SR TEG 241121.pdf 03-14 NESRS G1 ED SR TEG 241121.pdf EFRAG SR TEG meeting 18 November 2024 04-01 NESRS Cover Note SR TEG 241118.pdf 04-03 NESRS 1 compared to delegated act SR TEG 241118.pdf 04-04 NESRS 2 compared to delegated act SR TEG 241118.pdf 04-05 NESRS 1 compared to 7 Nov SR TEG 241118.pdf 04-06 NESRS 2 compared to 7 Nov SR TEG 241118.pdf 04-07 NESRS E1 revised TEG 241118.pdf 04-08 NESRS E2 revised SR TEG 241118.pdf 04-09 NESRS E3 revised SR TEG 241118.pdf 04-10 NESRS E4 revised SR TEG 241118.pdf 04-11 NESRS E5 revised SR TEG 241118.pdf 04-12 NESRS S1 revised SR TEG 241118.pdf 04-13 NESRS S2 revised SR TEG 241118.pdf 04-14 NESRS S3 Revised SR TEG 241118.pdf 04-15 NESRS S4 revised SR TEG 241118.pdf 04-16 NESRS G1 revised SR TEG 241118.pdf EFRAG SR TEG meeting 07 November 2024 02-01 NESRS Cover Note SR TEG 241107.pdf 02-02 NESRS 1 working paper SR TEG 241107 updated.pdf 02-03 NESRS 2 Working paper.pdf 02-04 NESRS Connectivity SR TEG 241107.pdf 02-05 NESRS Internationalisation of EU references SR TEG 241107.pdf 02-06 NESRS Transitional provisions SR TEG 241107.pdf 02-07 NESRS E1 Climate change working paper SR TEG 241107.pdf 02-08 NESRS E2 Pollution working paper SR TEG 241107.pdf 02-09 NESRS E3 Water and marine resources working paper SR TEG 241107.pdf 02-10 NESRS E4 Biodiversity and ecosystems working paper SR TEG 241107.pdf 02-11 NESRS E5 Resource use and circular economy working paper SR TEG 241107.pdf 02-12 NESRS S1 Own workforce working paper SR TEG 241107.pdf 02-13 NESRS S2 Workers in the value chain working paper SR TEG 241107.pdf 02-14 NESRS S3 Affetcted communities working paper SR TEG 241107.pdf 02-15 NESRS S4 Consumers and end-users working paper SR TEG 241107.pdf 02-16 NESRS G1 Business conduct working paper SR TEG 241107.pdf EFRAG SR TEG meeting 22 October 2024 07-01 Non-EU Survey Feedback SR TEG October 241022.pdf 07.02 Non Eu ESRS Background TEG 241022.pdf 07.03 Non Eu ESRS 1 proposed changes SR TEG 241022.pdf 07.04 Non-EU application of SS decision tree SR TEG 241022.xlsx EFRAG SRB meeting 16 October 2024 05-01 Non-EU Background SRB 241016.pdf
ESRS for Certain Non-EU Undertakings in Accordance with Article 40a of the Accounting Directive Active Exposure draft consultation Chiara Del Prete Alexandra Veidner
