- 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
