EFRAG SRB Meeting 26 February 2025

06-01.5 Draft ESRS LSME Section 5 Social (metrics) - REVISED - EFRAG SRB 26-2-25.pdf
06-01.6 Draft ESRS LSME Section 6 Business conduct (metrics) - REVISED - EFRAG SRB 26-2-25.pdf
06-01.7 Draft Implementation guidance ESRS LSME - EFRAG SRB 26-2-25.pdf
06-01_srb_250226_progress_on_lsme_n-esrs_tpig_cover_note.pdf
06-02.1 NESRS ED SRB 250226.pdf
06-02.2 NESRS ED compared to delegated act SRB 250226.pdf
06-03.1 Transition Plan ESRS Implementation Guidance V1.13 - SRB 20250226 clean.pdf
06-03.2 Transition Plan ESRS Implementation Guidance - Appendices V1.11.pdf
06.01.1 Draft ESRS LSME Section 1 General requirements - REVISED - EFRAG SRB 26-2-25.pdf
06.01.2 Draft ESRS LSME Section 2 General disclosures- REVISED - EFRAG SRB 26-2-25.pdf
06.01.3 Draft ESRS LSME Section 3 Policies, actions and targets - REVISED - EFRAG SRB 26-2-25.pdf
06.01.4 Draft ESRS LSME Section 4 Environment (metrics) - REVISED - EFRAG SRB 26-2-25.pdf

EFRAG SRB meeting 27 November 2024

04-01 - Revised LSME Cover note - EFRAG SRB 27-11-24.pdf
04-03 – draft Revised LSME Defined terms – EFRAG SRB 27-11-24.pdf

EFRAG SRB meeting 13 November 2024

05-01 - Revised LSME Cover note - EFRAG SRB 13-11-24.pdf
05-02 – draft Revised LSME Section 1 General requirements (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-03 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-04 – draft Revised LSME Section 3 Policies Actions and Targets (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-05 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-06 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-07 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf
05-08 – draft Revised LSME Section 1 General requirements (clean version) – EFRAG SRB 13-11-24.pdf
05-09 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SRB 13-11-24.pdf
05-10 – draft Revised LSME Section 3 Policies Actions and Targets (clean version) – EFRAG SRB 13-11-24.pdf
05-11 – draft Revised LSME Section 4 Environment (clean version) – EFRAG SRB 13-11-24.pdf
05-12 – draft Revised LSME Section 5 Social (clean version) – EFRAG SRB 13-11-24.pdf
05-13 – draft Revised LSME Section 6 Business conduct (clean version) – EFRAG SRB 13-11-24.pdf
05-14 – Revised LSME Due process considerations – EFRAG SRB 13-11-24.pdf

EFRAG SR TEG meeting 07 November 2024

03-01 - Revised LSME Cover note - EFRAG SR TEG 07-11-24.pdf
03-02 – draft Revised LSME Section 1 General requirements (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-03 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-04 – draft Revised LSME Section 3 Policies Actions and Targets (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-05 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-06 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-07 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED) – EFRAG SR TEG 07-11-24.pdf
03-08 – draft Revised LSME Section 1 General requirements (clean version) – EFRAG SR TEG 07-11-24.pdf
03-09 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SR TEG 07-11-24.pdf
03-10 – draft Revised LSME Section 3 Policies Actions and Targets (clean version) – EFRAG SR TEG 07-11-24.pdf
03-11 – draft Revised LSME Section 4 Environment (clean version) – EFRAG SR TEG 07-11-24.pdf
03-12 – draft Revised LSME Section 5 Social (clean version) – EFRAG SR TEG 07-11-24.pdf
03-13 – draft Revised LSME Section 6 Business conduct (clean version) – EFRAG SR TEG 07-11-24.pdf

EFRAG SR TEG meeting 24 October 2024

04-01 - Revised LSME Cover note - EFRAG SR TEG 24-10-24.pdf
04-02 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-24.pdf
04-03 – draft Revised LSME Section 3 Policies Actions and Targets (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-24.pdf
04-04 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-24.pdf
04-05 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-24.pdf
04-06 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-24.pdf
04-07 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SR TEG 24-10-24.pdf
04-08 – draft Revised LSME Section 3 Policies Actions and Targets (clean version) – EFRAG SR TEG 24-10-24.pdf
04-09 – draft Revised LSME Section 4 Environment (clean version) – EFRAG SR TEG 24-10-24.pdf
04-10 – draft Revised LSME Section 5 Social (clean version) – EFRAG SR TEG 24-10-24.pdf
04-11 – draft Revised LSME Section 6 Business conduct (clean version) – EFRAG SR TEG 24-10-24.pdf

EFRAG SR TEG meeting 22 October 2024

05-01 - Revised LSME Cover note - EFRAG SR TEG 24-10-22.pdf
05-02 – draft Revised LSME Section 1 General requirements (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-22.pdf
05-03 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-22.pdf
05-04 – draft Revised LSME Section 3 Policies Actions and Targets (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-22.pdf
05-05 – draft Revised LSME 1 General requirements (clean version) – EFRAG SR TEG 24-10-22.pdf
05-06 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SR TEG 24-10-22.pdf
05-07 – draft Revised LSME Section 3 Policies Actions and Targets (clean version) – EFRAG SR TEG 24-10-22.pdf

EFRAG SR TEG meeting 17 October 2024

02-01 - Revised LSME Cover note - EFRAG SR TEG 24-10-17.pdf
02-02 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-17.pdf
02-03 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-17.pdf
02-04 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED) – EFRAG SR TEG 24-10-17.pdf
02-05 – draft Revised LSME Section 4 Environment (clean version) – EFRAG SR TEG 24-10-17.pdf
02-06 – draft Revised LSME Section 5 Social (clean version) – EFRAG SR TEG 24-10-17.pdf
02-07 – draft Revised LSME Section 6 Business conduct (clean version) – EFRAG SR TEG 24-10-17.pdf

EFRAG SRB meeting 16 October 2024

06-01 - Revised LSME Cover note – EFRAG SRB 24-10-16.pdf
06-02 – draft Revised LSME Section 1 General requirements (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf
06-03 – draft Revised LSME Section 2 General disclosures (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf
06-04 – draft Revised LSME Section 3 Policies, Actions and Targets (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf
06-05 – draft Revised LSME Section 4 Environment (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf
06-06 – draft Revised LSME Section 5 Social (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf
06-07 – draft Revised LSME Section 6 Business conduct (track changes compared to ESRS LSME ED) – EFRAG SRB 24-10-16.pdf

EFRAG SRB Meeting 27 February 2023

05-01- SRB 230227 - Cover note final.pdf
05-02- SRB 230227 Summary of developments in the LSME working paper.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

EFRAG SRB Meeting 07 February 2023

06-01 SRB 7 February 2023 LSME.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 SR TEG meeting 25 January 2023

05-01 SR TEG 250123 LSME ESRS Discussion Paper.pdf
Annex - Possible list of DRs in LSME with decision tree.pdf

EFRAG SRB Meeting 24 January 2023

06.01 SRB 230124 LSME issues paper.pdf

EFRAG SR TEG Meeting 17 January 2023

04-01 SR TEG 170123 LSME ESRS Discussion Paper.pdf
Annex Discussion paper 04-01 SR TEG LSME_decision tree.pdf