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  2. Sector Classification and approach (SEC1) standard setting
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Sector Classification and approach (SEC1) standard setting

Active
Research phase
Didier Andries
Pedro Faria
Gemma Sanchez Danes
Fredré Ferreira
Chiara Del Prete

Menu: Project phase

  • Description
  • Documents
  • Meeting documents
  • Meetings

ESRS Simplified: Outreach with a Focus on Financial Institutions & Investors

04-01_-_sector_classification_-_cover_note_-_srb_240917.pdf
04-02_-_sector_classification_sec_1_-_clean_-_srb_240917.pdf
04-03_-_sector_classification_sec_1_-_cover_note_-_srb_240917.pdf
04-04a_-_sector_classification_sec_1_-_clean_-_srb_240917.pdf
04-04b_-_sector_classification_sec_1_-_compared_-_srb_240917.pdf
04-05_-_sector_classification_-_basis_for_conclusions_-_srb_240917.pdf
04-06_-bioenergy_sector_-_esrs_vs_other_frameworks_-_srb_240917.pdf
04-07_-_sector_classification_-_recommendations_sr_teg_-_srb_240917.pdf

EFRAG SRB physical meeting 17 September 2024

04-01 - Sector Classification - cover note - SRB 240917.pdf
04-02 - Sector Classification SEC 1 - clean - SRB 240917.pdf
04-03 - Sector Classification SEC 1 - Cover note - SRB 240917.pdf
04-04A - Sector Classification SEC 1 - clean - SRB 240917.pdf
04-04B - Sector Classification SEC 1 - compared - SRB 240917.pdf
04-05 - Sector Classification - Basis for Conclusions - SRB 240917.pdf
04-06 -Bioenergy sector - ESRS vs other frameworks - SRB 240917.pdf
04-07 - Sector classification - recommendations SR TEG - SRB 240917.pdf

EFRAG SRB Physical meeting 04 June 2024

04-01 - SEC 1 - cover note - SRB 240604.pdf
04-02 - Sector Classification SEC 1 - SRB 240604.pdf
04-03 - NEW - Sector classification SEC 1 compared - SRB 240604.pdf

EFRAG SR TEG meeting 08 May 2024

04-01 - SEC 1 and 2 - cover note - SR TEG 240508.pdf
04-02 - Sector Classification SEC 1 - SR TEG 240508.pdf
04-03 - Sector classification SEC 1 - compared to version 2 March 2023 - SR TEG 240508.pdf
04-04 -Sector Classification general approach - SR TEG 240508.pdf
04-05 - Sector classification general approach - compared to version 2 March 2023 - SR TEG 240508.pdf

EFRAG SR TEG meeting 25 April 2024

04-01 - SEC 1 - proposed changes part 2 - SR TEG 240425.pdf
04-02 Issues paper Biofuels_draft EFRAG SR TEG 240425 REVISED.pdf

EFRAG SR TEG meeting 21 March 2024

07-01 EFRAG SR TEG 230321 Manufacturing - leasing - issue paper.pdf
07-02 EFRAG SR TEG 230307 Manufacturing - leasing - issue paper.pdf

EFRAG SR TEG meeting 19 March 2024

07-01 - SEC 1 - proposed changes following workshops - part 1 - SR TEG 240319.pdf

EFRAG SR TEG meeting 07 March 2024

07- 01 - SEC 1 - manufacturing - distribution - leasing - SRTEG 240307.pdf

EFRAG SRB Meeting 24 January 2024

07-01 Cover note Sector classification - SEC 1 EFRAG SRB 240124.pdf
07-02 - Sector classification SEC 1 - proposed changes SRB 240124.pdf
07-03 - SEC 1 Sector classification - SRB 240124.pdf

EFRAG SR TEG meeting 15 Janvier 2024

05-01 - Sector classification SEC 1 - cover note SR TEG 240115.pdf
05-02 - Sector classification SEC 1 - proposed changes SR TEG 240115.pdf
05-03 - Sector classification SEC 1 - slidepack - SR TEG 240115.pdf
05-04 - Sector Classification SEC 1 - NACE 2-1 - SR TEG 240115.pdf
05-05 - Sector classification SEC 1 - compared - SR TEG 240115.pdf
05-06 -Sector Classification SEC 2 - NEW SR TEG 240115.pdf
05-07 - Sector Classification - Basis for Conclusions SR TEG 240115.pdf

EFRAG SRB meeting 14 March 2023

03-01 - SEC 1 Sector classification - cover note - SRB 230314.pdf
03-02 - ESRS SEC 1 Sector Classification - SRB 14 March 2023.pdf
03-03 ESRS SEC 1 Sector Classification - SRB 14 March 2023 - compared.pdf
03-04 Questionnaire public consultation - SEC 1 ED.pdf

EFRAG SRB meeting 08 March 2023

04-01 - SRB SEC 1 V3 - Cover note - 8 March 2023.pdf
04-02 - ESRS SEC 1 Sector Classification - SRB 8 March 2023.pdf
04-03 SEC 1 V3 vs V2 - compared SRB 8 March 2023.pdf

EFRAG SR TEG Meeting 6 March 2023

04-01 SR TEG 6 March 2023 - SEC 1 - Cover note.pdf
04-02 ESRS SEC 1 Sector Classification - SR TEG 2 March 2023.pdf

EFRAG SR TEG Meeting 2 March 2023

06-01 - SR TEG 20230302 SEC 1 V3 - Cover note.pdf
06-02 - ESRS SEC 1 Sector Classification - SR TEG 2 March 2023.pdf
06-03 - ESRS SEC 1 Sector classification - SR TEG 2 March 2023 - compared V3 vs V2.pdf

EFRAG SRB Meeting 24 February 2023

03-01 SEC 1 Cover note 230224.pdf
03-02 ESRS SEC 1 EFRAG SRB 230224.pdf
03-03 SEC 1 Track changes V2 vs V1 SRB 230224 (1).pdf

EFRAG SR TEG Meeting 21 February 2023

03-01- SEC 1 - SR TEG 21 February - cover note.pdf
03-02 -ESRS SEC 1 Sector Classification February 2023 - clean.pdf
03-03 - SEC 1 - V2 vs V1 - compared February 2023.pdf

EFRAG SR TEG Meeting 3 February 2023

03-01 SR TEG 3 February 2023 - ESRS SEC1 Sector Classification January 2023.pdf
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