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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, …

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URL: https://www.efrag.org/assets/download?asseturl=/sites/webpublishing/siteassets/bfc_esrs%20s1%20own%20workforce.pdf

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] 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 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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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 …

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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] 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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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] 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] 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] ESRS S3 Affected communities

WEB[Draft] ESRS S3 Affected communities November 2022 Page 2 of 19 DISCLAIMER [Draft] ESRS S3 Affected communities is set out in paragraphs 1–42 and Appendices A: …

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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] 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 [Draft] ESRS SEC1 Sector classification Exposure Draft, December 2022 Paper 01.02 Page 4 of 38 Directive3: - …

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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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