EFRAG SRB Physical meeting 04 June 2024

00-00 EFRAG SRB meeting agenda 04 June 2024.pdf
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
05-01 - General approach to sector classification - cover note - SRB 240604.pdf
05-02 -Sector Classification general approach - SRB 240604.pdf
05-03 - NEW - General approach to sector classification - SRB 240604.pdf
07-01- Presentation on draft interim deliverable for EFRAG Connectivity Project- EFRAG SRB meeting- 04-06-2024.pdf
07-02-EFRAG connectivity research project - Draft Interim Deliverable - Connectivity concepts and AR boundaries- EFRAG SRB- 04-06-2024.pdf
07-02b-EFRAG connectivity research project - Track changes Draft Interim Deliverable- relative to FR TEG and FRB versions shared earlier - EFRAG SRB- 04-06-2024.pdf
07-03-Draft Interim Deliverable- Summarised version - Connectivity concepts and AR boundaries-EFRAG SRB- 04-06-2024.pdf

EFRAG SR TEG meeting 08 May 2024

00-00 EFRAG SR TEG agenda 08 May 2024 revised.pdf
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
05-01- Update on interim deliverable for EFRAG Connectivity Project- EFRAG SR TEG meeting- 08-05-2024.pdf
05-02-EFRAG connectivity project - Draft Interim Deliverable - Connectivity concepts and AR boundaries- EFRAG SR TEG - 08-05- 2024.pdf
06-01 Cover note QA SR TEG Meeting 240508.pdf
06-02 Log of categorization SR TEG meeting 20240508.pdf

EFRAG SR TEG meeting 25 April 2024

00-00 EFRAG SR TEG meeting agenda 25 April 2024.pdf
04-01 - SEC 1 - proposed changes part 2 - SR TEG 240425.pdf
04-02 Issues paper Biofuels_draft EFRAG SR TEG 240425 REVISED.pdf
05-01 Mapping AR16 to DRs cover note - Draft - IG4 REVISED.pdf
05-02 Draft ID 177 EFRAG SR TEG Meeting 240425.pdf
06-01 Cover note QA SR TEG Meeting 240425.pdf
06-02 Log of explanations Batch G SR TEG meeting 240425.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
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

00-00 EFRAG SR TEG agenda 19 March 2024 revised.pdf
05-01 SR TEG 240319 Sector Materiality .pdf
06-01 Cover note QA SR TEG Meeting 240319.pdf
06-02 Log of explanations Batch E SR TEG meeting 240319 (public version).pdf
07-01 - SEC 1 - proposed changes following workshops - part 1 - SR TEG 240319.pdf

EFRAG SRB Meeting 24 January 2024

00-00 EFRAG SRB agenda 24 January 2024.pdf
06-01 Cover note QA SRB Meeting 240124.pdf
06-02 ESRS QA batch of categorised questions SRB Meeting 240124.pdf
06-03 Log of explanations SRB Meeting 240124 [Public].pdf
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
08-01 Cover note TNFD Interoperability Mapping SRB Meeting 24 January 2024.pdf
08-02 draft ESRS-TNFD Interoperability mapping Part 1 SRB meeting 24 January 2024.pdf
08-03 draft ESRS-TNFD Interoperability mapping Part 2 SRB meeting 24 January 2024 - TNFD core metrics.pdf
08-03 draft ESRS-TNFD Interoperability mapping Part 2 SRB meeting 24 January 2024 - TNFD pillars.pdf
08-04 - TNFD Interoperability document - SR TEG recommendations.pdf

EFRAG SR TEG meeting 18 January 2024

00-00 EFRAG SR TEG agenda 18 January 2024.pdf
04-01 Cover note TNFD Interoperability Mapping SR TEG Meeting 18 January 2024.pdf
04-02 draft ESRS-TNFD Interoperability mapping Part 1 SR TEG meeting 18 January 2024.pdf
04-03 draft ESRS-TNFD Interoperability mapping Part 2 SR TEG meeting 18 January 2024.pdf
05-01 Cover note QA SR TEG Meeting 240118.pdf
05-02 Categorisations batch II and III QA SR TEG Meeting 240118.pdf
05-03 QA Log A of draft explanations SR TEG Meeting 240118.pdf
05-04 QA Log B of draft explanations SR TEG Meeting 240118 [Late upload].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

00-00 EFRAG SRB agenda 14 March 2023.pdf
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
04-00 MQC Cover note SRB 230314.pdf
04-01 SRB 231403 Illustration of materiality approach in sector ESRS REV.pdf
04-02 MQC SR TEG approved SRB 230310.pdf
04-03 MQC Approved compared to document sent to SR TEG SRB 230310.pdf
05-01 Oil and Gas Cover note SRB 230314.pdf
05-02 OG SR TEG approved ED SRB 230310.pdf
05-03 OG Approved compared to document sent to SR TEG SRB 230314.pdf
Approach B.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
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

00-00 EFRAG SR TEG agenda 06 March 2023.pdf
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
05-01 SR TEG 230306 - Cover note.pdf
05-02 Draft MCQ ED EFRAG SR TEG 230306 (superseeded).pdf
05-04 MQC draft ED Updated SR TEG 230306.pdf
05-05 SR TEG 230306 Mining Working paper Cover Note.pdf

EFRAG SR TEG Meeting 2 March 2023

04-01 - SR TEG 230302 Enhancements to Social disclosures for ED Coal and Mining.pdf
05-01 - SR TEG 20230302- Cover note - Oil and Gas V3.pdf
05-02 - SR TEG 20230302 - Exposure Draft - ESRS Oil and Gas.pdf
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

02-02 Oil and Gas v2 CLEAN SRB 230224.pdf
02-03 Oil and Gas WP tracked changes version SRB 230224 (1).pdf
02-04 OG cover note for TEG meeting SRB 23-02-24.pdf
02-05 WP Oil and Gas_overview PPT SRB 230224.pdf
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

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
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
04-01 Cover note Mining - 3 Feb 2023.pdf
04-02 - SR TEG 3 February 2023 - WP Mining, Quarrying and Coal.pdf
04-03 SR TEG 3 February 2023 - WP Mining, Quarrying and Coal -V2 vs V1 -31 January.pdf
04-04 - SR TEG 3 February 2023 - Potential disclosures for quarries.pdf