EFRAG SRB meeting 13 November 2024

Start date: 13/11/2024
End date: 13/11/2024
Location: EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Working group: EFRAG Sustainability Reporting Board

Meeting news

12/11/2024 - EFRAG Sustainability Reporting Board meeting 13 November 2024

EFRAG announces that it will hold its EFRAG Sustainability Reporting Board webcast meeting on Wednesday 13 November 2024. To watch the webcast live or at a later stage please click here.
The agenda of the meeting is available here. The supporting documents will be gradually uploaded.

Running order

#	Agenda item	Start time	End time	Presenters	Documents
	13/11/2024
	1. Opening and welcome	09:30	09:35	Patrick de Cambourg	00-00 EFRAG SRB meeting agenda 13 November 2024.pdf
	4. ESRS VSME (ESRS for Voluntary SMEs)	09:35	11:15	Elisa Bevilacqua	04-05 Issue paper - No Re-exposure Needed for VSME Standard – EFRAG SRB 24-10-30.pdf 04-03 - Revised VSME AFTER PUBLIC CONSULTATION VERSION AFTER SR TEG APPROVAL (markup from VSME ED).pdf 04-02 - Revised VSME AFTER PUBLIC CONSULTATION VERSION AFTER SR TEG APPROVAL (clean version).pdf 04-01 Revised VSME – Approval – EFRAG SRB 24-11-13.pdf
	5. ESRS LSME (ESRS for Listed SMEs)	11:15	12:30	Paolo Mazzeo	05-14 – Revised LSME Due process considerations – EFRAG SRB 13-11-24.pdf 05-13 – draft Revised LSME Section 6 Business conduct (clean version) – EFRAG SRB 13-11-24.pdf 05-12 – draft Revised LSME Section 5 Social (clean version) – EFRAG SRB 13-11-24.pdf 05-11 – draft Revised LSME Section 4 Environment (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 05-09 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SRB 13-11-24.pdf 05-08 – draft Revised LSME Section 1 General requirements (clean version) – 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 05-06 – draft Revised LSME Section 5 Social (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 05-04 – draft Revised LSME Section 3 Policies Actions and Targets (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 05-02 – draft Revised LSME Section 1 General requirements (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf 05-01 - Revised LSME Cover note - EFRAG SRB 13-11-24
	Lunch Break	12:30	13:00
	5. ESRS LSME (ESRS for Listed SMEs)	13:00	14:00	Paolo Mazzeo	05-14 – Revised LSME Due process considerations – EFRAG SRB 13-11-24.pdf 05-13 – draft Revised LSME Section 6 Business conduct (clean version) – EFRAG SRB 13-11-24.pdf 05-12 – draft Revised LSME Section 5 Social (clean version) – EFRAG SRB 13-11-24.pdf 05-11 – draft Revised LSME Section 4 Environment (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 05-09 – draft Revised LSME Section 2 General disclosures (clean version) – EFRAG SRB 13-11-24.pdf 05-08 – draft Revised LSME Section 1 General requirements (clean version) – 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 05-06 – draft Revised LSME Section 5 Social (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 05-04 – draft Revised LSME Section 3 Policies Actions and Targets (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 05-02 – draft Revised LSME Section 1 General requirements (track changes compared to ESRS LSME ED) – EFRAG SRB 13-11-24.pdf 05-01 - Revised LSME Cover note - EFRAG SRB 13-11-24
	6. Q&A	14:00	16:00	Bernhard Frey, Ben Renier	06-02 Explanations SRB meeting 20241113.pdf 06-03 Explanations SRB 20241113 (new IDs).pdf 06-04 Explanations SRB meeting 20241113 ID177_Late upload.pdf 06-06 Explanations SRB 20241113 (ID 1048 linked to ID 526).pdf