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 12 February 2025

06-01_cover_note_tpig_srb_20250212.pdf
06-02_transition_plan_esrs_implementation_guidance_v1.12_-_for_20250212_srb_-_clean.pdf
06-03_transition_plan_esrs_implementation_guidance_v1.12_-_for_20250212_srb_-_track_changes.pdf
06-04_-_transition_plan_esrs_implementation_guidance_-_appendices_v.10.pdf

EFRAG SRB Webcast Meeting 29 January 2025

07-01_cover_note_tp_ig_v.10_-_after_teg.pdf
07-02_-_transition_plan_esrs_implementation_guidance_v1.10_-_after_teg.pdf
07-03_-_transition_plan_esrs_implementation_guidance_-_appendices_v.10.pdf
07-04_-_summary_of_key_comments_srb_meeting_250129.docx
07-05_issue_log_file_tpig_clean_version_private_srb_meeting_250129.xlsx
07-06_-_transition_plan_esrs_implementation_guidance_v1.10_-_after_teg_-_track_changes.pdf

EFRAG SR TEG Webcast Meeting 21 January 2025

02-01_-_cover_note_transition_plan_ig_sr_teg_meeting_20250121.pdf
02-02 - Transition Plan ESRS Implementation Guidance V.10.pdf
02-03 - Transition Plan ESRS Implementation Guidance - Appendices V.10.pdf

EFRAG SRB Physical meeting 12 December 2024

03-01 - Cover Note Transition Plan IG SRB Meeting 20241212.pdf
03-02 - Transition Plan ESRS Implementation Guidance V184.pdf
03-03 - Transition Plan ESRS Implementation Guidance V1.8.4 - Red line comparison with V1.7.5.pdf

EFRAG SR TEG meeting 04 November 2024

04-01 - Cover Note Transition Plan IG SR TEG Meeting 20241104 [Public].pdf
04-02 - Transition Plan IG V1.7.5.pdf

EFRAG SR TEG meeting 18 June 2024

05-01 Mapping AR16 to DRs cover note.pdf
05-02 ID 177 draft explanation revised.pdf

EFRAG SRB meeting 15 May 2024

04-01 - Cover Note Transition Plan IG - SRB meeting 15.05.2024.pdf
04-02 - Scope and project plan PPT used in AG session.pdf
04-03 - Draft Table of Contents.pdf

EFRAG SRB meeting 02 May 2024

03-01 MAIG cover note EFRAG SRB Meeting 240502 REVISED.pdf
03-01 MAIG cover note EFRAG SRB Meeting 240502.pdf
03-02 Updated MAIG_clean SRB meeting 20240502.pdf
04-01 - Cover Note Transition Plan IG - SRB meeting 02.05.2024.pdf
04-02 - Scope and project plan PPT used in AG session.pdf
04-03 - Draft Table of Contents.pdf
05-01 VCIG cover note SRB Meeting 240502.pdf
05-02 VCIG clean SRB 240502.pdf
05-03 VCIG TC from consultation version SRB 240502.pdf

EFRAG SRB meeting 24 April 2024

05-01 IG 3 - Summary of changes - Cover note_Public EFRAG SRB Meeting 240424.pdf
05-02 New Draft EFRAG IG 3 DPs explanatory note.pdf

EFRAG SR TEG meeting 11 April 2024

04-01 MAIG SR TEG 240411.pdf
04-02 SR TEG 240411 MAIG updated_clean without FAQ23 20240411.pdf
04-03 SR TEG 240411 MAIG mark up 20240411.pdf
04-04 MAIG UPDATED FAQ23 SR TEG 240411.pdf
05-01 Summary of changes - Cover note EFRAG SR TEG 240411.pdf
05-02 New Draft EFRAG IG 3 DPs explanatory note EFRAG SR TEG 240411.pdf
06-01 VCIG SR TEG 240411.pdf
06-02 Updated Draft EFRAG IG 2 VCIG clean 240411.pdf
06-03 Updated Draft EFRAG IG 2 VCIG TC 240411.pdf
06-04 VCIG FAQ 6 SR TEG 240411.pdf

EFRAG SR TEG meeting 21 March 2024

04-01 Cover note MAIG SR TEG 240321.pdf
04-02 MAIG Strategic direction EFRAG SR TEG 240321.pdf
04-03 MAIG Detailed Feedback analysis 240321.pdf
05-01 VCIG CN SR TEG 240321.pdf
05-02 VCIG FA SR TEG 240321.pdf
05-03 VCIG Secretariat orientation EFRAG SRTEG 240321.pdf
05-04 VCIG Scope of OC SR TEG 240321.pdf
06-01 IG 3 - Cover note SR TEG 20230321.pdf
06-02 IG 3 - Summary and analysis of the comment letters received_Public paper SR TEG 20230321.pdf

EFRAG SRB meeting 20 March 2024

06-01 Cover note MAIG SRB 240320.pdf
06-02 MAIG Strategic direction EFRAG SRB 240320.pdf
06-03 13 MAIG Detailed Feedback analysis SRB240320.pdf
07-01 VCIG SRB 240320.pdf
07-02 VCIG FA SRB 240320.pdf
07-03 VCIG Strategic direction EFRAG SRB 240320.pdf
08-01 IG 3 - Cover note SRB 20240320.pdf
08-02_ IG 3 - Summary and analysis of the comment letters received_Public paper SRB20240320.pdf

EFRAG SRB & FRB joint physical meeeting 28 February 2024

05-01 - Cover note - EFRAG FRB and EFRAG SRB - 240228.pdf
05-02 MAIG- EFRAG FRB and EFRAG SRB - 240228.pdf

EFRAG SRB Meeting 23 November 2023

02-01 VCIG cover note SRB 231123.pdf
02-02 VCIG SRB 231123.pdf
02-03 VCIG for approval TC SRB 231123.pdf
02-04 VCIG updated for comments as at 23 Nov 2023.pdf
02-05 VCIG final as at 23 Nov 2023 before SRB.pdf
03-01 SRB - Cover Note - Draft List of ESRS Data Points - Implementation Guidance 231123.pdf
03-02 - Methodology - Draft List of ESRS Data Points - Implementation Guidance - SRB Meeting 231123.pdf

EFRAG SRB Meeting 15 November 2023

04-01 MA IG cover note SRB 231115.pdf
04-02 Materiality Assessment Implementation Guidance SRB 231115 clean.pdf
04-03 Materiality Assessment Implementation Guidance SRB 231115 mark up.pdf
05-01 VCIG cover note SRB 231115.pdf
05-02 VCIG for approval SRB 231115.pdf
05-03 VCIG for approval TC SRB 231115.pdf
06-01 SRB - Cover Note - Draft List of ESRS Data Points - Implementation Guidance 231115.pdf
06-02 - Methodology - Draft List of ESRS Data Points - Implementation Guidance - final SRB meeting 231115.pdf

EFRAG SR TEG Meeting 13 November 2023

02-01 SR TEG - Cover Note - Draft List of ESRS Data Points - Implementation Guidance 231113.pdf
02-02 - Methodology - Draft List of ESRS Data Points - Implementation Guidance - final SRTEG meeting 231113.pdf

EFRAG SR TEG Meeting 08 November 2023

04-01 MA IG cover note SR TEG 231108.pdf
04-02 Materiality Assessment Implementation guidance TEG 231108 mark up.pdf

EFRAG SR TEG Meeting 06 November 2023

02-01 MA IG cover note SR TEG 231106.pdf
02-02 Materiality Assessment Implementation guidance TEG 231106 clean.pdf
02-03 Materiality Assessment Implementation guidance TC TEG 231106.pdf
02-04 FAQ23 Materiality Assessment Implementation Guidance TEG231106.pdf
03-01 VCIG cover note SR TEG 231106.pdf
03-02 VCIG Clean SR TEG 231106.pdf
03-03 VCIG TC SR TEG 231106.pdf
04-01 SR TEG - Cover Note - Draft List of ESRS Data Points - Implementation Guidance.pdf
04-02 - Methodology - Draft List of ESRS Data Points - Implementation Guidance - final.pdf
04-03 Implementation Guidance - Draft List of ESRS Data Points.pdf

EFRAG SRB Meeting 25 October

03-01 MA IG cover note SRB 232510.pdf
03-02 Materiality Assessment Implementation guidance clean SRB 231025.pdf
03-03 MAIG TC SRB 231025.pdf
04-01 VCIG cover note updated SRB 231025.pdf
04-02 VCIG Feedback for discussion SRB 231025.pdf
04-03 Updated VCIG no changes SRB 231025.pdf
04-04 Updated VCIG with changes SRB 231025.pdf
05-01 - Cover Note - List of ESRS Data Points - Implementation Guidiance.pdf
05-02 - Draft List of ESRS Data Points Methodology - Implementation Guidance.pdf

EFRAG SR TEG Physical Meeting 17 October 2023

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

EFRAG SRB Meeting 11 October 2023

07.01 ESRS implementation Q and A process.pdf

EFRAG SR TEG Meeting 05 September 2023

03-01 VCIG cover note SR TEG 230905.pdf
03-02 VCIG SR TEG 230905.pdf
03-03 VCIG SRB and other proposals SR TEG 230905.pdf

EFRAG SR TEG Meeting 04 September 2023

04-01 MA IG cover note SR TEG 230905.pdf
04-02 Materiality Assessment Implementation guidance SR TEG 090423.pdf

EFRAG SRB Meeting 23 August 2023

05-01 VCIG cover note SRB 230823.pdf
05-02 VCIG SRB 230823.pdf
06-01 MAIG cover note SRB 230823.pdf
06-02 Materiality Assessment SRB 230823.pdf