ESRS implementation guidance documents

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EFRAG SR TEG meeting 18 June 2024

00-00 EFRAG SR TEG agenda 18 June 2024 revised.pdf
05-01 Mapping AR16 to DRs cover note.pdf
05-02 ID 177 draft explanation revised.pdf

EFRAG SRB meeting 15 May 2024

00-00 EFRAG SRB meeting agenda 15 May 2024.pdf
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

00-00 EFRAG SRB meeting agenda 02 May 2024 revised.pdf
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

00-00 EFRAG SRB meeting agenda 24 April 2024.pdf
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

00-00 EFRAG SR TEG agenda 11 April 2024.pdf
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

00-00 EFRAG SR TEG agenda 21 March 2024.pdf
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

00-00 EFRAG SRB meeting agenda 20 March 2024.pdf
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

00-00 EFRAG SRB agenda 23 November 2023.pdf
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

00-00 EFRAG SRB agenda 15 November 2023.pdf
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

00-00 EFRAG SR TEG agenda 13 November 2023.pdf
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

00-00 EFRAG SR TEG agenda 08 November 2023.pdf
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

00-00 EFRAG SR TEG agenda 06 November 2023.pdf
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

00-00 EFRAG SRB physical meeting agenda 24 and 25 October 2023.pdf
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

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

EFRAG SRB Meeting 11 October 2023

00-00 EFRAG SRB agenda 11 October 2023.pdf
07.01 ESRS implementation Q and A process.pdf
08.01 EFRAG 2024 SR Work programme.pdf

EFRAG SR TEG Meeting 05 September 2023

00-00 EFRAG SR TEG agenda 05 September 2023.pdf
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

00-00 EFRAG SR TEG agenda 04 September 2023.pdf
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

00-00 EFRAG SRB agenda 23 August 2023.pdf
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

EFRAG SRB Meeting 11 October

04-01 E1 Assessment of survey comments_ public EFRAG SRB 11 October 2022.pdf
04-02 E1 Template 2 Assessment of individual DRs EFRAG SRB 221011.pdf
04-03 Cover Note ESRS E1 List of comments and recommandations - EFRAG SRB.pdf
04.01 E1 Assessment SRB meeting 221011.pdf
ESRS 1 statistics.pdf
ESRS 2 statistics.pdf
ESRS E1 statistics.pdf
ESRS E2 statistics.pdf
ESRS E3 statistics.pdf
ESRS E4 statistics.pdf
ESRS E5 statistics.pdf
ESRS G1 statistics.pdf
ESRS G2 statistics.pdf
ESRS S1 statistics.pdf
ESRS S2 statistics.pdf
ESRS S3 statistics.pdf
ESRS S4 statistics.pdf
Ramboll - Report on Qualitative Analysis of additional Comment Letters (35) received instead of online surveys.pdf

EFRAG SR TEG Meeting 7 October 2022

05-01 EFRAG SR TEG 20221007 Due Diligence in ESRS updated_.pdf

EFRAG SRB Meeting 02 September 2022

04-01 GRI comments Cover Note.pdf
04-02 Assessment of GRI’s feedback on ESRS 1-2.pdf
04-03 Assessment of GRI’s feedback on ESRS S1.pdf
04-04 Assessment of GRI’s feedback on ESRS S2, S3 and S4.pdf
04-05 Assessment of GRI feedback on ESRS G1_G2.pdf
04-06 Assessment of GRI feedback on ESRS Environment.pdf
05-01 - ESRS Approach to materiality - EFRAG SRB 2 September 2022.pdf
05.02 - ESRS - Approach to materiality - EFRAG SRB 15 August 2022.pdf

EFRAG SRB meeting 15 August 2022

05.01 - ESRS - Approach to materiality - EFRAG SRB 15 August 2022_FIN.pdf
06.01 - ESRS Sector standards - work programme - EFRAG SRB 15 August 2022_FIN.pdf

EFRAG SRB Meeting

10-01 EFRAG SRB 220520 Educational session - ED ESRS E2 Pollution.pdf
10-02 EFRAG SRB 220520 Educational session - ED E5 Resource use and circular economy.pdf