EFRAG SRB meeting 17 July 2024

00-00 EFRAG SRB meeting agenda 17 July 2024.pdf
04-01 - SRB - 17.07.2024 - Cover Note - ESRS Set 1 XBRL Taxonomy.pdf
05-01 Cover note QA SRB Meeting 240717.pdf
05-02 SRB Meeting categorizations 240717.pdf
05-03 Explanations SRB meeting 240717.pdf
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

00-00 EFRAG SR TEG agenda 16 July 2024.pdf
04-01 - SR TEG - 16.07.2024 - Cover Note - ESRS Set 1 XBRL Taxonomy.pdf
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

00-00 EFRAG SRB meeting agenda 10 July 2024.pdf
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
06-01 Cover note QA SRB Meeting 240710.pdf
06-02 Explanations SRB meeting 240710.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

00-00 EFRAG CFSS meeting Sustainability Reporting Preview of VSME LSME Consultation17 January 2024.pdf
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

00-00 EFRAG SRB agenda 29 November 2023.pdf
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
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
05-01- UPDATED Cover note QA Platform SRB Meeting 231129.pdf
05-03 ESRS Q and A SRB 231129.pdf

EFRAG SR TEG Meeting 08 November 2023

00-00 EFRAG SR TEG agenda 08 November 2023.pdf
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
04-01 MA IG cover note SR TEG 231108.pdf
04-02 Materiality Assessment Implementation guidance TEG 231108 mark up.pdf

EFRAG SR TEG Meeting 26 October 2023

00-00 EFRAG SR TEG agenda 26 October 2023.pdf
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 SRB Meeting 24 October 2023

00-00 EFRAG SRB physical meeting agenda 24 and 25 October 2023.pdf
04-01 – VSME Cover note 241023.pdf
04-02 – [Draft] VSME ESRS V3 .pdf
04-03 – [Draft] VSME ESRS V3 - (Markup version).pdf
04-04 – Issue Paper – Proposal for additional Datapoints in Sustainable Finance module related to value chain.pdf
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

00-00 EFRAG SR TEG physical meeting agenda 17 and 18 October 2023.pdf
04-01 MA IG cover note SR TEG 231017.pdf
04-02 Materiality Assessment Implementation guidance clean SR TEG 231017.pdf
04-03 Materiality Assessment Implementation guidance TC SR TEG 231017.pdf
04-04 MA IG Feedback for discussion SR TEG 231017.pdf
05-01 VCIG cover note SR TEG 231017.pdf
05-02 VCIG Feedback for discussion SR TEG 231017.pdf
05-03 Updated VCIG no changes SR TEG 231017.pdf
05-04 Updated VCIG with changes SR TEG 231017.pdf
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
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

00-00 EFRAG SR TEG REVISED agenda 02 October 2023.pdf
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

00-00 EFRAG SR TEG agenda 29 September 2023.pdf
02-01 VSME Cover Note SR TEG 230929.pdf
02-03 – VSME V1.1 SR TEG and SRB Summary of detailed comments.pdf

EFRAG SRB Meeting 22 September 2023

00-00 EFRAG SRB agenda 22 September 2023 revised.pdf

EFRAG SR TEG Meeting 20 September 2023

00-00 EFRAG SR TEG agenda 20 September 2023 revised.pdf
02-01 EFRAG Secretariat Briefing -Climate-related risk in the financial statements 20092023.pdf
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

00-00 EFRAG SRB agenda 13 September 2023.pdf
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
05-01 Reporting Guidance Access Point (rev).pdf
06-01 Sector materiality EFRAG SRB 230913.pdf

EFRAG SR TEG Meeting 12 September 2023

00-00 EFRAG SR TEG agenda 12 September 2023.pdf
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
03-03 – VSME V1.1 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
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

00-00 EFRAG SRB agenda 28 June 2023.pdf
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

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 Metting 12 December 2022

03-01 Issues Paper Approach to the Development of European Sustainability Reporting Standard for Listed SMEs SR TEG 05122022 REVISED final.pdf
04.01 EFRAG SR TEG 1212222_SR TEG Feedbacks VSRS non listed SMEs_17 November 2022 REV.pdf
04.02 EFRAG SR TEG 221212 Detailed table comments VSRS.pdf
Appendix 1- Issues Paper 03-01- CSRD provisions listed SMEs TEG 05122022 Revised.pdf

EFRAG SR TEG meeting 17 November

03-01 Cover Note EFRAG workstreams on SMEs - SR TEG 17112022.pdf
04-01 Issue Paper - Approach to EU Voluntary Reporting Standard for SMEs outside the scope of CSRD and Appendix 1 - SR TEG 17112022.pdf
05-01 Issues Paper Approach to the Development of European Sustainability Reporting Standard for Listed SMEs SR TEG 17112022 fin.pdf
Appendix 1- Issues Paper 05-01- CSRD provisions listed SMEs TEG 17112022 final.pdf