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[ESRS S1] Basis for Conclusions

Web[Draft] ESRS S1 Own workforce Basis for conclusions, March 2023 Page 2 of 59 DISCLAIMER This [draft] Basis for conclusions accompanies, but is not part of, [draft] …

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European Sustainability Reporting Standards

WebFor all companies: 1 year phase-in for anticipated financial effects under pollution, water, biodiversity and resource use/circular economy. 1 year phase-in certain social indicators, …

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BEFORE IT IS FINALLY ISSUED

WebAR 76. The Directive 2022/2041 of 19 October 2022 on adequate minimum wages in the European Union references both indicative reference values commonly used at …

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[Draft] Voluntary ESRS for non-listed Small- and Medium …

WebVSME ESRS ED SR TEG Meeting, 8 November 2023 Paper 03-02, Page 3 of 45 Objective of this Standard and to which companies it applies 1. The objective of this …

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[Draft] European Sustainability Reporting Standard S1 Own …

Web[Draft] ESRS S1 Own Workforce General Standard [Draft] ESRS S1 Own Workforce General Standard Working paper, March 2022 Page 3 of 31 [DISCLOSURE …

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[Draft] ESRS S2 Workers in the value chain

Web[Draft] ESRS S2 Workers in the value chain November 2022 Page 2 of 20 DISCLAIMER [Draft] ESRS S2 Workers in the value chain is set out in paragraphs 1–43 and …

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[Draft] ESRS S4 Consumers and End-users

Web[Draft] ESRS S4 Consumers and end-users [Draft] ESRS S4 Consumers and end-users Exposure Draft, April 2022 Page 2 of 20 DISCLAIMER This Exposure Draft has to be …

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[Draft] ESRS S1 Own workforce

Web[Draft] ESRS S1 Own workforce [Draft] ESRS S1 Own Workforce Exposure Draft, April 2022 Page 4 of 65 Disclosure Requirement S1-23 – Work stoppages 22 Disclosure …

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[Draft] ESRS 2 General, strategy, governance and materiality

Web[Draft] ESRS 2 General, strategy, governance and materiality assessment [Draft] ESRS 2 General, strategy, governance, and materiality assessment

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[Draft] ESRS S2 Workers in the Value Chain

Web[Draft] ESRS S2 Workers in the value chain [Draft] ESRS S2 Workers in the value chain Exposure Draft, April 2022 Page 2 of 23 DISCLAIMER This Exposure Draft has to be …

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DRAFT ESRS S4 Consumers end users 15 november 2022

WebDRAFT AS OF 15 NOVEMBER 2022 PREPARED SOLELY FOR APPROVAL BY THE EFRAG SRB AND STILL SUBJECT TO EDITORIAL REVIEW BEFORE IT IS FINALLY …

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Implementation guidance for the materiality assessment

Web06-02 Materiality Assessment SRB meeting 23 August 2023 EFRAG Secretariat: Gemma Sanchez Danes, Sebastian Heintges, Paolo Mazzeo, Valeria …

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[Draft] European Sustainability Reporting Standard E2 Pollution

Web[draft] esrs e2 pollution [draft] esrs e2 pollution working paper, february 2022 page 3 of 50 [disclosure requirement 6] – measurable targets for pollution 15 [disclosure requirement …

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[Draft] European Sustainability Reporting Standard S2 …

Web[Draft] ESRS S2 Working Conditions [Draft] ESRS S2 Working Conditions Working paper, March 2022 Page 2 of 20 Table of content OBJECTIVE 3 INTERACTION WITH OTHER …

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[Draft] European Sustainability Reporting Standard S7 …

Web[Draft] ESRS S7 Consumers and End-users [Draft] ESRS S7 Consumers and End-users Working Paper, March 2022 Page 2 of 33 Table of content OBJECTIVE 3 …

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[Draft] European Sustainability Reporting Standard SEC1 …

Web[Draft] ESRS SEC1 Sector classification standard [Draft] ESRS SEC1 Sector classification standard Working paper, February 2022 Page 5 of 117 Technology Media & …

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V3 DRAFT EUROPEAN SUSTAINABILITY REPORTING …

WebEFRAG SR TEG 13 July 2023 Agenda paper 03-05 EFRAG Secretariat V3 Draft LSME ESRS Section 5 Social disclosures Page 1 of 34 This paper has been prepared by the …

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