EFRAG SRB meeting 13 November 2024

04-01 Revised VSME – Approval – EFRAG SRB 24-11-13.pdf
04-02 - Revised VSME AFTER PUBLIC CONSULTATION VERSION AFTER SR TEG APPROVAL (clean version).pdf
04-03 - Revised VSME AFTER PUBLIC CONSULTATION VERSION AFTER SR TEG APPROVAL (markup from VSME ED).pdf
04-05 Issue paper - No Re-exposure Needed for VSME Standard – EFRAG SRB 24-10-30.pdf

EFRAG SRB meeting 30 October 2024

06-01 Revised VSME – Approval Initiation – EFRAG SRB 24-10-30.pdf
06-02 - Revised VSME AFTER PUBLIC CONSULTATION VERSION AFTER SR TEG APPROVAL (clean version).pdf
06-03 - Revised VSME AFTER PUBLIC CONSULTATION VERSION AFTER SR TEG APPROVAL (markup from VSME ED).pdf
06-04 Issue paper - No Re-exposure Needed for VSME Standard – EFRAG SRB 24-10-30.pdf

EFRAG SR TEG meeting 22 October 2024

04-01 Cover note PART A - Continuation of Comprehensive Module SRT 24-10-22.pdf
04-01 – Cover note PART B VSME Approval – SRT 24-10-22.pdf
04–02 Revised VSME after public consultation for SR TEG approval (clean version) .pdf
04–03 Revised VSME after public consultation for SR TEG approval (markup from VSME ED).pdf

EFRAG SR TEG meeting 17 October 2024

04.01 VSME Continuation of the Comprehensive Module Cover note EFRAG SR TEG 24-10-17.pdf
04.02 Revised VSME after public consultation Version 2 – Comprehensive module only (clean version).pdf
04.03 Revised VSME after public consultation Version 2 – Comprehensive module only (markup version).pdf

EFRAG SRB meeting 16 October 2024

08.01 VSME Update on Advanced Module Cover note - EFRAG SRB 24-10-16.pdf

EFRAG SR TEG meeting 10 October 2024

05.01 Cover note VSME – EFRAG SR TEG 24-10-10.pdf
05.02 Revised VSME after public consultation Version 2 – cross cutting and Basic Module only (clean version).pdf
05.03 Revised VSME after public consultation Version 2 – cross cutting and Basic Module only (markup version).pdf

EFRAG SR TEG meeting 07 October 2024

03-01 - Revised VSME after Public Consultation Cover note 07102024.pdf
03-02 Revised VSME after Public Consultation (metrics only) - clean version.pdf
03-03 Revised VSME after Public Consultation (metrics only) - markup version.pdf
03–04 Changes to VSME implemented during the summer (metrics only).pdf

EFRAG SRB meeting 02 October 2024

08-01 - VSME Update on Advanced Module Cover note 02102024.pdf

EFRAG SR TEG physical meeting 19 September 2024

05-01 - Revised VSME after Public Consultation (metrics only) Cover note 19092024.pdf
05-02 Revised VSME after Public Consultation - metrics only (clean version).pdf
05–03 Revised VSME after public consultation - metrics only (mark-up version).pdf
05–04 Changes to VSME implemented during the summer (metrics only).pdf

EFRAG SR TEG meeting 12 September 2024

07-01 - Revised VSME after Public Consultation Cover note 12092024.pdf
07-04 - Changes to VSME implemented following SRB and SR TEG decisions (cross-cutting only).pdf
07–02 Revised VSME after public consultation (cross-cutting only) .pdf
07–03 Revised VSME after public consultation (cross-cutting only) (mark-up version).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 SR TEG meeting 16 July 2024

05-01 - VSME Techincal orientations at disclosure requirement level Cover note 16072024.pdf
05-02 – VSME Technical orientations at disclosure requirement level .pdf
05-03 - Executive summary Online Survey Responses VSME public consultation.pdf
05-04 - Detailed feedback from online survey (for background reading - non essential for this session).pdf
05-05 – Detailed feedback from comment letters (outside online survey).pdf
05-06 - Executive Summary for Comment Letters Only.pdf
05-07 - VSME ED Field Test - Key findings.pdf
05-08 - Strategic orientations to discuss with SRB (background reading - not essential for this session).pdf
05-09 – Additional datapoints that banks have suggested to include (background reading – not essential for this session).pdf

EFRAG SRB meeting 10 July 2024

05-01 - VSME Strategic Direction Cover note 10072024.pdf
05-02 - Strategic orientations to discuss with SRB.pdf
05-03 - Executive summary Online Survey Responses VSME Public Consultation.pdf
05-04 - Detailed feedback from online survey (for background reading - non essential for this session) .pdf
05-05 – Detailed feedback from comment letters (outside online survey).pdf
05-06 - Executive Summary for Comment Letters Only.pdf
05-07 - VSME ED Field Test - Key findings.pdf
05-08 – VSME orientations at disclosure requirement level (background reading - not essential for this session) .pdf
05-09 – Additional datapoints that banks have suggested to include (background reading – not essential for this session).pdf

EFRAG SR TEG meeting 06 May 2024

05-01 - Cover Note EMAS VSME Mapping SR TEG Meeting 20240506 .pdf
05-02 EMAS VSME Mapping table Examples PPT SR TEG Meeting 240506.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 29 November 2023

03-01 – VSME Cover note 291123.pdf
03-02 [Draft] VSME ESRS ED.pdf
03-03 – [Draft] VSME ESRS ED Markup version from 8 November 2023 (markup of the changes agreed in the SR TEG approval.pdf
03-04 – [Draft] VSME ESRS ED Markup version from 24 October 2023 (markup of the changes arising from both the SRB discussion on 24 October and SR TEG 8 November).pdf

EFRAG SR TEG Meeting 08 November 2023

03-01 – EFRAG SR TEG VSME ED approval Cover note 81123.pdf
03-02 EFRAG SR TEG 231108 VSME ESRS ED clean.pdf
03-03 EFRAG SR TEG 081123 VSME ED Markup from 17 October 2023.pdf
03-04 EFRAG SR TEG 231108 VSME ED Business Partners module VS EU datapoints.pdf
03-06 Business Partners Module Additional Guidance.pdf

EFRAG SR TEG Meeting 26 October 2023

02-01 – VSME Cover note 261023.pdf
02-02 – [Draft] VSME ESRS v3 ED .pdf
02-03 – [Draft] VSME ESRS v3 ED - markup from the version used in the internal survey on 24 July 2023.pdf
02-04 – Issue Paper – Proposal for additional Datapoints in Sustainable Finance module related to value chain.pdf
02-05 -Issues paper Placement for apprentices.pdf
02-06 - Issues paper Entry level wages.pdf

EFRAG SR TEG Physical Meeting 17 October 2023

07-01 – VSME Cover note 171023.pdf
07-02 – [Draft] VSME ESRS ED.pdf
07-03 – [Draft] VSME ESRS ED - markup from the version used in the internal survey on 24 July 2023.pdf

EFRAG SR TEG Meeting 02 October 2023

04-01 VSME Cover Note SR TEG 231002.pdf
04-02 – Working paper simplified language VSME_Comparison_table (Cross-cutting).pdf

EFRAG SR TEG Meeting 29 September 2023

02-01 VSME Cover Note SR TEG 230929.pdf
02-03 – VSME V1.1 SR TEG and SRB Summary of detailed comments.pdf

EFRAG SR TEG Meeting 20 September 2023

03-01 VSME Cover Note SR TEG 230920.pdf
03-03 – VSME V1.1 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

03-03 – VSME V1.1 SR TEG and SRB Summary of detailed comments.pdf

EFRAG SR TEG Meeting 13 July 2023

04-02 - VSME V1 (clean).pdf
04-03 - VSME additional EU module (work in progress).pdf
04-04 - Input Paper basis for conclusions VSME.pdf
04-05 - Building Blocks Approach LSME VSME revised.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 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