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Documents
CSRD & ESRS
01 EFRAG_s Cover Letter to the first set of ESRS 22 November 2022TEST
02 Due process note – First set of ESRS – 22 November 2022
03 Explanatory note Fist set of ESRS Article 29 b_last
04 Annex to the Explanatory Note November 2022
05 EFRAGs Cover Letter on the Cost-benefit analysis
06 Draft ESRS 1 General requirements November 2022
07. Draft ESRS 2 General disclsoures November 2022
08 Draft ESRS E1 Climate Change November 2022
09 Draft ESRS E2 Pollution November 2022
10 Draft ESRS E3 Water and marine resources November 2022
11 Draft ESRS E4 Biodiversity and ecosystems November 2022
12 Draft ESRS E5 Resource use and circular economy
13 Draft ESRS S1 Own workforce November 2022
14 Draft ESRS S2 Workers in the value chain November 2022
15 Draft ESRS S3 Affected communities November 2022
16 Draft ESRS S4 Consumers end users November 2022
17 Draft ESRS G1 Business Conduct November 2022
18 Appendix I ESRS Index
19 Appendix II – Final CSRD requirements for ESRS
20 Appendix III Datapoints EU Law
21 Appendix IV – TCFD-EFRAG Comparative analysis final
22 Appendix V Comparison of IFRS and ESRS 1 and 2
23 Appendix VI – Glossary and acronyms
GRI
Indicateurs GRI consolidés – version française
Consolidated Set of the GRI Standards 2021
ISO20400
ISO_20400_ 2017_version française
ISO_20400_2017_ English version
ISO26000
ISO 26000 V2010 version française
ISO 26000 V2010 English version
ISO-26000_2010 English outlines
Norme NF X30-029 – Analyse de matérialité
Label RFAR Achats responsables
2020+PRESENTATION+LABEL+RFAR+ver+FOM30102020
Charte RFAR VF_0
EFRAG
ESRS Data Points – Implementation Guidance – Methodology
List of ESRS Data Points
Materiality Assessment SRB 230823
ESRS Presentation Outreach France
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