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
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

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

05-01 SR TEG 240319 Sector Materiality .pdf

EFRAG SR TEG meeting 07 March 2024

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

EFRAG SRB physical meeting 28 February 2024

06-01 280221 Cover note Materiality approach to sector ESRS.pdf
06-02 SRB 240228 Issue paper - Materiality for Sector ESRS.pdf

EFRAG SRB meeting 21 February 2024

06-01 240221 Cover note Materiality approach to sector ESRS.pdf
06-02 SRB 240221 Issue paper - Materiality for Sector ESRS.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 13 September

06-01 Sector materiality EFRAG SRB 230913.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 SRB Meeting 22 February 2023

07.01 230222 Sector ESRS General approach_SRB survey_February 2023.pdf
07.02 EFRAG SRB 230222 SRB survey ESRS Sector general approach.pdf
08-01 SRB 230222 Financial institutions ESRS standards process discussion.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

EFRAG SRB meeting 14 December 2022

03-01 SME standards approach and methodology.pdf
04-01 - Sector specific ESRS.pdf
04-02 - ESRS SEC1 Sector Classification December 2022.pdf
04-03 - Materiality approach to Sector Specific ESRS.pdf

EFRAG SR TEG Meeting 13 December 2022

01.01 SRB 221214 Sector specific ESRS_ED (003) (002).pdf
01.02 EFRAG SR TEG 221213 ESRS SEC1 Sector Classification.pdf
01.03 SR TEG 221213 Materiality approach to Sector Specific ESRS.pdf

EFRAG SRB 12 September

04-01 EFRAG SRB 220912 - Time horizons in ESRS 1.pdf
05-01 EFRAG SRB 220912- Issues paper Subsidiary exemption.pdf
06-01 EFRAG SRB 220912 Issues paper Incorporation by reference.pdf
07-01 EFRAG SRB 220912- Cover Note Materiality approach to Sector Specific ESRS.pdf
07-02 EFRAG SRB 220912- Materiality approach to Sector Specific ESRS.pdf

EFRAG SRB Meeting 26 August 2022

05 - 03 Final text of CSRD June 2022.pdf
05-01 Assessment of the CSRD changes - Cover Note.pdf
05-02 Assesment of the CSRD changes - Analysis.pdf
06-01 Alignment with IFRS Sustainability Standards.pdf
06-02 Alignment of ESRS E1 and 2 and IFRS S1.pdf
06-03 Additions to IFRS S2 in ESRS E1.pdf
06-04 jwg-meeting-summary-18-july-2022.pdf
06-05 jwg-meeting-summary-18-july-2022.pdf
07- 01 - ESRS Sector standards - work programme - EFRAG SRB 26 August 2022.pdf
07-02 Background - Materiality approach to Sector Specific ESRS.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