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 15 January 2025

06-01 NESRS ED Cover note SRB 250115.pdf
06-02 NESRS 1 ED SRB 250115.pdf
06-02A NESRS 1 ED compared to 12 December SRB 250115.pdf
06-03 NESRS 2 ED SRB 250115.pdf
06-04 NESRS E1 ED SRB 250115.pdf
06-05 NESRS E2 ED SRB 250115.pdf
06-06 NESRS E3 ED SRB 250115.pdf
06-07 NESRS E4 ED SRB 250115.pdf
06-08 NESRS E5 ED SRB 250115.pdf
06-09 NESRS S1 ED SRB 250115.pdf
06-10 NESRS S2 ED SRB 250115.pdf
06-11 NESRS S3 ED SRB 220115.pdf
06-12 NESRS S4 ED SRB 250115.pdf
06-13 NESRS G1 ED SRB 250115.pdf

EFRAG SRB Physical meeting 12 December 2024

04-01 NESRS ED Cover note SRB 241212.pdf

EFRAG SR TEG meeting 21 November 2024

03-01 NESRS Cover SR TEG 241121.pdf
03-02 NESRS Mixed approach consultation SR TEG 241121.pdf
03-06 NESRS E2 ED SR TEG 241121.pdf
03-07 NESRS E3 ED SR TEG 241121.pdf
03-08 NESRS E4 revised SR TEG 241121.pdf
03-09 NESRS E5 ED SR TEG 241121.pdf
03-10 NESRS S1 ED SR TEG 241121.pdf
03-11 NESRS S2 SR TEG 241121.pdf
03-12 NESRS S3 ED SR TEG 241121.pdf
03-13 NESRS S4 ED SR TEG 241121.pdf
03-14 NESRS G1 ED SR TEG 241121.pdf

EFRAG SR TEG meeting 18 November 2024

04-01 NESRS Cover Note SR TEG 241118.pdf
04-03 NESRS 1 compared to delegated act SR TEG 241118.pdf
04-04 NESRS 2 compared to delegated act SR TEG 241118.pdf
04-05 NESRS 1 compared to 7 Nov SR TEG 241118.pdf
04-06 NESRS 2 compared to 7 Nov SR TEG 241118.pdf
04-07 NESRS E1 revised TEG 241118.pdf
04-08 NESRS E2 revised SR TEG 241118.pdf
04-09 NESRS E3 revised SR TEG 241118.pdf
04-10 NESRS E4 revised SR TEG 241118.pdf
04-11 NESRS E5 revised SR TEG 241118.pdf
04-12 NESRS S1 revised SR TEG 241118.pdf
04-13 NESRS S2 revised SR TEG 241118.pdf
04-14 NESRS S3 Revised SR TEG 241118.pdf
04-15 NESRS S4 revised SR TEG 241118.pdf
04-16 NESRS G1 revised SR TEG 241118.pdf

EFRAG SR TEG meeting 07 November 2024

02-01 NESRS Cover Note SR TEG 241107.pdf
02-02 NESRS 1 working paper SR TEG 241107 updated.pdf
02-03 NESRS 2 Working paper.pdf
02-04 NESRS Connectivity SR TEG 241107.pdf
02-05 NESRS Internationalisation of EU references SR TEG 241107.pdf
02-06 NESRS Transitional provisions SR TEG 241107.pdf
02-07 NESRS E1 Climate change working paper SR TEG 241107.pdf
02-08 NESRS E2 Pollution working paper SR TEG 241107.pdf
02-09 NESRS E3 Water and marine resources working paper SR TEG 241107.pdf
02-10 NESRS E4 Biodiversity and ecosystems working paper SR TEG 241107.pdf
02-11 NESRS E5 Resource use and circular economy working paper SR TEG 241107.pdf
02-12 NESRS S1 Own workforce working paper SR TEG 241107.pdf
02-13 NESRS S2 Workers in the value chain working paper SR TEG 241107.pdf
02-14 NESRS S3 Affetcted communities working paper SR TEG 241107.pdf
02-15 NESRS S4 Consumers and end-users working paper SR TEG 241107.pdf
02-16 NESRS G1 Business conduct working paper SR TEG 241107.pdf

EFRAG SR TEG meeting 22 October 2024

07-01 Non-EU Survey Feedback SR TEG October 241022.pdf
07.02 Non Eu ESRS Background TEG 241022.pdf
07.03 Non Eu ESRS 1 proposed changes SR TEG 241022.pdf
07.04 Non-EU application of SS decision tree SR TEG 241022.xlsx

EFRAG SRB meeting 16 October 2024

05-01 Non-EU Background SRB 241016.pdf