ESRS implementation guidance documents Active Menu: Project phase Description Documents Meeting documents Meetings Projects news EFRAG SRB 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 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 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
