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 meeting 27 November 2024

04-01 - Revised LSME Cover note - EFRAG SRB 27-11-24.pdf
04-03 – draft Revised LSME Defined terms – EFRAG SRB 27-11-24.pdf

EFRAG SRB meeting 13 November 2024

05-01 - Revised LSME Cover note - EFRAG SRB 13-11-24.pdf
05-02 – draft Revised LSME Section 1 General requirements (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-03 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-04 – draft Revised LSME Section 3 Policies Actions and Targets (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-05 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-06 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-07 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-08 – draft Revised LSME Section 1 General requirements (clean version) – EFRAG SRB 13-11-24.pdf
05-09 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SRB 13-11-24.pdf
05-10 – draft Revised LSME Section 3 Policies Actions and Targets (clean version) – EFRAG SRB 13-11-24.pdf
05-11 – draft Revised LSME Section 4 Environment (clean version) – EFRAG SRB 13-11-24.pdf
05-12 – draft Revised LSME Section 5 Social (clean version) – EFRAG SRB 13-11-24.pdf
05-13 – draft Revised LSME Section 6 Business conduct (clean version) – EFRAG SRB 13-11-24.pdf
05-14 – Revised LSME Due process considerations – EFRAG SRB 13-11-24.pdf

EFRAG SR TEG meeting 07 November 2024

03-01 - Revised LSME Cover note - EFRAG SR TEG 07-11-24.pdf
03-02 – draft Revised LSME Section 1 General requirements (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-03 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-04 – draft Revised LSME Section 3 Policies Actions and Targets (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-05 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-06 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-07 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-08 – draft Revised LSME Section 1 General requirements (clean version) – EFRAG SR TEG 07-11-24.pdf
03-09 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SR TEG 07-11-24.pdf
03-10 – draft Revised LSME Section 3 Policies Actions and Targets (clean version) – EFRAG SR TEG 07-11-24.pdf
03-11 – draft Revised LSME Section 4 Environment (clean version) – EFRAG SR TEG 07-11-24.pdf
03-12 – draft Revised LSME Section 5 Social (clean version) – EFRAG SR TEG 07-11-24.pdf
03-13 – draft Revised LSME Section 6 Business conduct (clean version) – EFRAG SR TEG 07-11-24.pdf

EFRAG SR TEG meeting 24 October 2024

04-01 - Revised LSME Cover note - EFRAG SR TEG 24-10-24.pdf
04-02 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-24.pdf
04-03 – draft Revised LSME Section 3 Policies Actions and Targets (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-24.pdf
04-04 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-24.pdf
04-05 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-24.pdf
04-06 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-24.pdf
04-07 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SR TEG 24-10-24.pdf
04-08 – draft Revised LSME Section 3 Policies Actions and Targets (clean version) – EFRAG SR TEG 24-10-24.pdf
04-09 – draft Revised LSME Section 4 Environment (clean version) – EFRAG SR TEG 24-10-24.pdf
04-10 – draft Revised LSME Section 5 Social (clean version) – EFRAG SR TEG 24-10-24.pdf
04-11 – draft Revised LSME Section 6 Business conduct (clean version) – EFRAG SR TEG 24-10-24.pdf

EFRAG SR TEG meeting 22 October 2024

05-01 - Revised LSME Cover note - EFRAG SR TEG 24-10-22.pdf
05-02 – draft Revised LSME Section 1 General requirements (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-22.pdf
05-03 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-22.pdf
05-04 – draft Revised LSME Section 3 Policies Actions and Targets (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-22.pdf
05-05 – draft Revised LSME 1 General requirements (clean version) – EFRAG SR TEG 24-10-22.pdf
05-06 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SR TEG 24-10-22.pdf
05-07 – draft Revised LSME Section 3 Policies Actions and Targets (clean version) – EFRAG SR TEG 24-10-22.pdf

EFRAG SR TEG meeting 17 October 2024

02-01 - Revised LSME Cover note - EFRAG SR TEG 24-10-17.pdf
02-02 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-17.pdf
02-03 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-17.pdf
02-04 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-17.pdf
02-05 – draft Revised LSME Section 4 Environment (clean version) – EFRAG SR TEG 24-10-17.pdf
02-06 – draft Revised LSME Section 5 Social (clean version) – EFRAG SR TEG 24-10-17.pdf
02-07 – draft Revised LSME Section 6 Business conduct (clean version) – EFRAG SR TEG 24-10-17.pdf

EFRAG SRB meeting 16 October 2024

06-01 - Revised LSME Cover note – EFRAG SRB 24-10-16.pdf
06-02 – draft Revised LSME Section 1 General requirements (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf
06-03 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf
06-04 – draft Revised LSME Section 3 Policies, Actions and Targets (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf
06-05 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf
06-06 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf
06-07 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf

EFRAG SR TEG meeting 10 October 2024

04-01 - Revised LSME Cover note - EFRAG SR TEG 24-10-10.pdf
04-02 – draft Revised LSME Section 1 General requirements - (track changes compared to ESRS LSME ED) - EFRAG SR TEG 24-10-10.pdf
04-03 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-10.pdf
04-04 – draft Revised LSME Section 3 Policies, actions and targets (track changes compared to ESRS LSME ED) - EFRAG SR TEG 24-10-10.pdf
04-05 – draft Revised LSME Section 1 General requirements - (clean version) - EFRAG SR TEG 24-10-10.pdf
04-06 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SR TEG 24-10-10.pdf
04-07 – draft Revised LSME Section 3 Policies, actions and targets (clean version) - EFRAG SR TEG 24-10-10.pdf
04-08 – draft Revised LSME Implementation Guidance – EFRAG SR TEG 24-10-10.pdf

EFRAG SR TEG meeting 07 October 2024

04-01 - Revised LSME Cover note 07102024.pdf
04-02 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED).pdf
04-03 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED).pdf
04-04 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED).pdf
04-05 – draft Revised LSME Section 4 Environment (clean version).pdf
04-06 – draft Revised LSME Section 5 Social (clean version).pdf
04-07 – draft Revised LSME Section 6 Business conduct (clean version).pdf

EFRAG SRB meeting 02 October 2024

07-01 - Revised LSME Cover note 02102024.pdf

EFRAG SR TEG physical meeting 19 September 2024

06-01 - SR TEG Revised LSME Cover note 19092024.pdf
06-02 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED).pdf
06-03 – draft Revised LSME Section 3 Policies Actions and Targets (track changes compared to ESRS LSME ED).pdf
06-04 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED).pdf
06-05 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED).pdf
06-06 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED).pdf
06-07 – draft Revised LSME Section 2 General disclosures (clean version).pdf
06-08 – draft Revised LSME Section 3 Policies Actions and Targets (clean version).pdf
06-09 – draft Revised LSME Section 4 Environment (clean version).pdf
06-10 – draft Revised LSME Section 5 Social (clean version).pdf
06-11 – draft Revised LSME Section 6 Business conduct (clean version).pdf

EFRAG SR TEG meeting 18 July 2024

05-01 - Cover Note Revised LSME.pdf
05-02 SR TEG 240718 Revised LSME_approach_Section 4.pdf
05-02 SR TEG 240718 Revised LSME_Intro and Section 1.pdf
05-02 SR TEG 240718 Revised LSME_Section 2 and 3.pdf
05-02 SR TEG 240718 Revised LSME_Section 5 and 6.pdf
05-03 LSME Public consultation executive summary.pdf
05-04 LSME Comment letters executive summary.pdf
05-05 – LSME Field test report and summary.pdf

EFRAG SRB meeting 17 July 2024

06-01 LSME Public Consultation results (tables only) EFRAG SRB meeting 240717.pdf
06-02 LSME Public consultation executive summary.pdf
06-03 LSME Comment letters executive summary.pdf
06-04 Restructuring of VSME Template for SRB.pdf

EFRAG SRB meeting 04 July 2024

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

EFRAG CFSS meeting – Sustainability Reporting – Preview of VSME LSME Consultation

CFSS Meeting January 17 2024 VSME LSME.pdf

EFRAG SRB meeting 10 January 2024

04-01 – Cover note SME questionnaires.pdf
04-02 – ESRS LSME ED Draft Questionnaire (version 22 December).pdf
04-03 – VSME ED Questionnaire (version 22 December).pdf

EFRAG SRB Meeting 15 December 2023

02-01 – LSME Cover note 151223.pdf

EFRAG SRB Meeting 13 December 2023

05-01 – LSME Cover note 131223.pdf
05-02 – LSME ESRS ED Section 1 General requirements (mark-up from SRT approval + ANC comments).pdf
05-03 – LSME ESRS ED Section 2 General disclosures and Section 3 Policies, Actions and Targets (mark-up from SRT approval + ANC comments).pdf
05-04 – LSME ESRS ED Section 4 Environment (mark-up from SRT approval + ANC comments).pdf
05-05 – LSME ESRS ED Section 5 Social (mark-up from SRT approval + ANC comments).pdf
05-06 – LSME ESRS ED Section 6 Business conduct (mark-up from SRT approval + ANC comments).pdf
05-07 – LSME ESRS Approach to Value Chain Cap.pdf
05-08 – Non-guaranteed hours employees.pdf
05-09 – Two column LSME-Set 1 comparison.pdf
05-10 – Datapoint count LSME ESRS ED.pdf

EFRAG SRB Meeting 29 November 2023

04-01 - LSME Cover Note 291123.pdf
04-02 – LSME ESRS ED Section 1 General requirements (mark-up from SRT approval + ANC comments).pdf
04-03 – LSME ESRS ED Section 2 General disclosures and Section 3 Policies, Actions and Targets (mark-up from SRT approval + ANC comments).pdf
04-04 – LSME ESRS ED Section 4 Environment (mark-up from SRT approval + ANC comments).pdf
04-05 – LSME ESRS ED Section 5 Social (mark-up from SRT approval + ANC comments).pdf
04-06 – LSME ESRS ED Section 6 Business conduct (mark-up from SRT approval + ANC comments).pdf
04-07 – LSME ESRS and VSME ESRS Approach to Value Chain Cap.pdf
04-08 – Non-guaranteed hours employees.pdf
04-09 – Two column LSME-Set 1 comparison.pdf
04-10 – Datapoint count LSME ESRS ED.pdf

EFRAG SRB Meeting 24 October 2023

05-01 LSME Cover note 241023.pdf
05-02 – LSME ED Section 1 General requirements (SR TEG 17 October 2023 version).pdf
05-03 – LSME ED Section 2 General disclosures and Section 3 Policies, Actions and Targets (SR TEG 17 October 2023 vesion).pdf
05-04 – LSME ED Section 4 Environment (SR TEG 17 October 2023 version).pdf
05-05 – LSME ED Section 5 Social (SR TEG 17 October 2023 version).pdf
05-06 – LSME ED Section 6 – Governance (SR TEG 17 October 2023 version).pdf
05-07 – LSME ED Section 1 General requirements (SR TEG 17 October 2023 Markup version).pdf
05-08 – LSME ED Section 2 General disclosures and Section 3 Policies, Actions, Targets – (SR TEG 17 October 2023 Markup version).pdf
05-09 – LSME ED Section 4 Environment – (SR TEG 17 October 2023 Markup version).pdf
05-10 – LSME ED Section 5 Social – (SR TEG 17 October 2023 Markup version).pdf
05-11 – LSME ED Section 6 Governance – (SR TEG 17 October 2023 Markup version).pdf
05-12 – LSME ESRS Defined terms (SR TEG 17 October 2023 version).pdf

EFRAG SR TEG Physical Meeting 17 October 2023

06-01 LSME Cover note 171023.pdf
06-02 – LSME ED Section 1 - General requirements.pdf
06-03 – LSME ED Section 2 - General disclosures and Section -3 Policies Actions Targets.pdf
06-04 – LSME ED Section 4 - Environment.pdf
06-05 – LSME ED Section 5 - Social.pdf
06-06 – LSME ED Section 6 – Governance.pdf
06-07 – LSME ED Section 1 - General requirements – markup from version used for internal consultation 24 July 2023.pdf
06-08 – LSME ED Section 2 -General disclosures and Section 3 - Policies Actions Targets – markup from version used for internal consultation 24 July 2023.pdf
06-09 – LSME ED Section 4 - Environment – markup from version used for internal consultation 24 July 2023.pdf
06-10 – LSME ED Section 5 – Social markup from version used for internal consultation 24 July 2023.pdf
06-11 – LSME ED Section 6 – Governance – markup from version used for internal consultation 24 July 2023 .pdf
06-12 – LSME ESRS Defined terms .pdf

EFRAG SR TEG Meeting 18 September 2023

06-01 LSME Cover Note SR TEG 230918.pdf
06-03 – LSME V3.1 SR TEG and SRB Summary of detailed comments.pdf

EFRAG SRB Meeting 13 September

04-01 LSME_VSME Cover Note SRB 230913.pdf
04-02 – LSME V3.1 SRB Survey results.pdf
04-03 – VSME V1.1 SRB Survey results.pdf
04-04 - [Background only] LSME V3.1 SR TEG Summary of detailed comments.pdf
04-05 - [Background only] VSME V1.1 SR TEG Summary of detailed comments.pdf
04-06 - VSME V1.1 .pdf
04-07 - LSME V3.1 Section 1.pdf
04-07 - LSME V3.1 Section 2 General disclosures and Section 3 Policies, Actions, Targets, Engagement and Remediation.pdf
04-07 - LSME V3.1 Section 4 Environment .pdf
04-07 - LSME V3.1 Section 5 Social.pdf
04-07 - LSME V3.1 Section 6 Business conduct.pdf

EFRAG SR TEG Meeting 12 September 2023

02-01_03-01 LSME_VSME Cover Note SR TEG 230912.pdf
02-03 – LSME V3.1 SR TEG and SRB Summary of detailed comments.pdf

EFRAG SR TEG Meeting 13 July 2023

00-00 EFRAG SR TEG agenda 13 July 2023.pdf
03-01_04-01 LSME VSME Cover Note SR TEG 230621 (revised).pdf
03-02 - LSME V3 Section 1 General requirements (clean).pdf
03-03 - LSME V3 Section 2 General disclosures and Section 3 Policies, Actions, Targets, Engagement and Remediation (clean).pdf
03-04 - LSME V3 Section 4 Environment (clean).pdf
03-05 - LSME V3 Section 5 Social (clean).pdf
03-06 - LSME V3 Section 6 Business conduct (clean).pdf

EFRAG SRB Meeting 28 June 2023

03 - 02.A - List of draft LSME DRs (post EC DA).pdf
03-01 LSME Cover Note SRB 230628.pdf
03-02 Input Paper basis conclusion draft LSME.pdf
03-03 Building blocks approach.pdf

EFRAG SR TEG Meeting 19 June 2023

03-01 LSME Cover Note SR TEG 230619.pdf
03-02 Input Paper basis for conclusions draft LSME.pdf
03-03 Building blocks approach (revised version).pdf

EFRAG SRB meeting 22 March 2023

03-01 Cover Note SR Board 22032023.pdf
03-02 SRB 22032023 - Input Paper drafting session.pdf
03-03.1 V2 LSME working paper (clean) - Section 1 - SR Board 22 March 20231.pdf
03-03.2 V2 LSME working paper (clean) - Section 2 - SR Board 22 March 2023.pdf
03-03.3 V2 LSME working paper (clean) - Section 3 - SR Board 22 march 2023.pdf
03-03.4 V2 LSME working paper (clean) - Section 4 - SR Board 22 March 2023.pdf
03-03.5 V2 LSME working paper (clean) - Section 5 - SR Board 22 March 2023.pdf

EFRAG SRB meeting 17 March 2023

03-01 Cover Note SR Board 17032023.pdf
03-02 SRB 17032023 - Input Paper drafting session.pdf
03-03.1 V2 LSME working paper (clean) - Section 1 - SR Board 17 March 2023.pdf
03-03.2 V2 LSME working paper (clean) - Section 2 - SR Board 17 March 2023.pdf
03-03.3 V2 LSME working paper (clean) - Section 3 - SR Board 17 march 2023.pdf
03-03.4 V2 LSME working paper (clean) - Section 4 - SR Board 17 March 2023.pdf
03-03.5 V2 LSME working paper (clean) - Section 5 - SR Board 17 March 2023.pdf

EFRAG SR TEG Meeting 13 March 2023

05-01 Cover Note SR TEG 13032023.pdf
05-02 V2 LSME working paper clean - Section 1 - SR TEG 13 March 20231.pdf
05-03 V2 LSME working paper clean - Section 2 - SR TEG 13 March 2023.pdf
05-04 V2 LSME working paper clean - Section 3 - SR TEG 13 march 2023.pdf
05-05 V2 LSME working paper clean - Section 4 - SR TEG 13 March 2023.pdf
05-06 V2 LSME working paper clean - Section 5 - SR TEG 13 March 2023.pdf

EFRAG SRB meeting 08 March 2023

03-01-SRB 230308 Cover note.pdf
03-02-SRB 230308 Summary of developments in the LSME working paper.pdf
03-03-SRB 230308 Verbal update of the EFRAG SR TEG discussion on 21 February.pdf

EFRAG SRB Meeting 27 February 2023

05-01- SRB 230227 - Cover note final.pdf
05-02- SRB 230227 Summary of developments in the LSME working paper.pdf

EFRAG SR TEG Meeting 21 February 2023

02-01 Cover note SR TEG Selected questions v1 draft LSME ESRS.pdf
02-02 Breakout session simplified disclsoures reassessed by secretariat.pdf
02-03- V1 Draft_clean (after 02.02.2023 SR TEG) LSME ESRS - Section I General requirements 230202_v2 -.pdf
02-04- V1 Draft_clean (after SR TEG 02.02.2023) ESRS LSME Section II - General Disclosures.pdf
02-05- V1 Draft_clean (after 02.02.2023 SR TEG) LSME ESRS Section III - Environmental Disclosures.pdf
02-06- V1 Draft_clean (after 02.02.2023 SR TEG) LSME ESRS Section IV Social Disclosures.pdf
02-07- V1 Draft_clean (after 02.02.2023 SR TEG) LSME ESRS Section V - Business Conduct Disclosures.pdf

EFRAG SRB Meeting 07 February 2023

06-01 SRB 7 February 2023 LSME.pdf

EFRAG SR TEG Meeting 02 February 2023

03-01 SR TEG 230202 Working Paper LSME ESRS - Section I General requirements.pdf
03-02 SR TEG 230202 Working Paper LSME ESRS - Section II General disclosures.pdf
03-03 SR TEG 230202 - Cover note.pdf
03-04 SR TEG 230202 Building blocks LSME and VSME.pdf
03-05 SR TEG 230202 EFRAG PTF ex cluster 8 proposal EU Voluntary Reporting Standard for SMEs outside the scope of CSRD (Appendix.pdf

EFRAG SR TEG meeting 25 January 2023

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

EFRAG SR TEG Meeting 17 January 2023

04-01 SR TEG 170123 LSME ESRS Discussion Paper.pdf
Annex Discussion paper 04-01 SR TEG LSME_decision tree.pdf