EFRAG SRB and SR TEG meetings

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EFRAG SRB: Meeting 28.11.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 149 KB
CBA slides
pdfFile-Size : 390 KB
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EFRAG SRB: Meeting 25.11.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 149 KB
Unapproved Glossary and Acronyms - Annex II
pdfFile-Size : 1 MB
Unapproved ESRS 1 V1 - SRB Clean
pdfFile-Size : 1 MB
Unapproved ESRS 1 V1 - Mark-up vs ED SRB
pdfFile-Size : 2 MB
Unapproved ESRS 2 V1 - SRB Clean
pdfFile-Size : 890 KB
Unapproved ESRS 2 V1 markup on ED SRB
pdfFile-Size : 1 MB
Unapproved ESRS E1 V1 - SRB Clean
pdfFile-Size : 845 KB
Unapproved ESRS E1 V1 markup from ED SRB
pdfFile-Size : 1 MB
Unapproved ESRS E2 V1 - SRB Clean
pdfFile-Size : 435 KB
Unapproved ESRS E2 V1 markup on ED SRB
pdfFile-Size : 449 KB
Unapproved ESRS E3 V1 - SRB Clean
pdfFile-Size : 377 KB
Unapproved ESRS E3 V1 Markup on ED SRB
pdfFile-Size : 462 KB
Unapproved ESRS E4 V1 - SRB Clean
pdfFile-Size : 430 KB
Unapproved ESRS E4 V1 markup on ED SRB
pdfFile-Size : 524 KB
Unapproved ESRS E5 V1 - SRB Clean
pdfFile-Size : 443 KB
Unapproved ESRS E5 V1 Markup on ED SRB
pdfFile-Size : 1 MB
Unapproved ESRS S1 V1 - SRB Clean
pdfFile-Size : 761 KB
Unapproved ESRS S1 V1 markup of ED SRB
pdfFile-Size : 1 MB
Unapproved ESRS S2 V1 - SRB Clean
pdfFile-Size : 445 KB
Unapproved ESRS S2 V1 markup of ED SRB
pdfFile-Size : 455 KB
Unapproved ESRS S3 V1 - SRB Clean
pdfFile-Size : 416 KB
Unapproved ESRS S3 V1 markup of ED SRB
pdfFile-Size : 1 MB
Unapproved ESRS S4 V1 - SRB Clean
pdfFile-Size : 421 KB
Unapproved ESRS S4 V1 markup of ED SRB
pdfFile-Size : 1 MB
Unapproved ESRS G1 V1 - SRB Clean
pdfFile-Size : 407 KB
Unapproved ESRS G1 V1 - markup from ED SRB
pdfFile-Size : 503 KB
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EFRAG SR TEG: Meeting 24.11.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 150 KB
Unapproved Glossary and Acronyms -Annex- II
pdfFile-Size : 1 MB
Unapproved ESRS 1 V1 - Clean
pdfFile-Size : 1 MB
Unapproved ESRS 1 V1 - Mark-up vs ED
pdfFile-Size : 2 MB
Unapproved ESRS 2 V1 - Clean
pdfFile-Size : 890 KB
Unapproved ESRS 2 V1 markup on ED
pdfFile-Size : 1 MB
Unapproved ESRS E1 V1 - Clean
pdfFile-Size : 845 KB
Unapproved ESRS E1 V1 markup from ED
pdfFile-Size : 1 MB
Unapproved ESRS E2 V1 - Clean
pdfFile-Size : 435 KB
Unapproved ESRS E2 V1 markup on ED
pdfFile-Size : 449 KB
Unapproved ESRS E3 V1 - Clean
pdfFile-Size : 377 KB
Unapproved ESRS E3 V1 Markup on ED
pdfFile-Size : 462 KB
Unapproved ESRS E4 V1 - Clean
pdfFile-Size : 430 KB
Unapproved ESRS E4 V1 markup on ED
pdfFile-Size : 524 KB
Unapproved ESRS E5 V1 - Clean
pdfFile-Size : 443 KB
Unapproved ESRS E5 V1 Markup on ED
pdfFile-Size : 1 MB
Unapproved ESRS S1 V1 - Clean
pdfFile-Size : 761 KB
Unapproved ESRS S1 V1 markup of ED
pdfFile-Size : 1 MB
Unapproved ESRS S2 V1 - Clean
pdfFile-Size : 445 KB
Unapproved ESRS S2 V1 markup of ED
pdfFile-Size : 455 KB
Unapproved ESRS S3 V1 - Clean
pdfFile-Size : 416 KB
Unapproved ESRS S3 V1 markup of ED
pdfFile-Size : 1 MB
Unapproved ESRS S4 V1 - Clean
pdfFile-Size : 421 KB
Unapproved ESRS S4 V1 markup of ED
pdfFile-Size : 1 MB
Unapproved ESRS G1 V1 - Clean
pdfFile-Size : 407 KB
Unapproved ESRS G1 V1 - markup from ED
pdfFile-Size : 503 KB
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EFRAG SR TEG: Meeting 20.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 145 KB
EFRAG SR TEG: Meeting 18.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 147 KB
EFRAG SRB: Meeting 17.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 246 KB
EFRAG SRB: Meeting 14.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 177 KB
EFRAG SRB: Meeting 13.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 177 KB
EFRAG SRB: Meeting 12.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 161 KB
EFRAG SR TEG: Meeting 12.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 162 KB
EFRAG SR TEG: Meeting 06.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 154 KB
EFRAG SRB: Meeting 06.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 154 KB
Joint SRB & SR TEG: Meeting 06.11.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 154 KB
Additional Feedback from Full Population and New Items to Consider
pdfFile-Size : 948 KB
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EFRAG SRB: Meeting 05.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 160 KB
EFRAG SR TEG: Meeting 03.11.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 162 KB
EFRAG SRB: Meeting 29.10.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 182 KB
Debrief on SRB Directions
pdfFile-Size : 592 KB
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EFRAG SR TEG: Meeting 22.10.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 161 KB
EFRAG SR TEG: Meeting 21.10.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 163 KB
EFRAG SRB: Meeting 20.10.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 161 KB
EFRAG SRB: Meeting 15.10.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 172 KB
EFRAG SRB: Meeting 14.10.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 174 KB
Joint SRB & SR TEG: Meeting 14.10.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 161 KB
Interim Report and Feedback Public Consultation
pdfFile-Size : 2 MB
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Joint SRB & FRB: Meeting 14.10.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 109 KB
Connectivity DP - Cover note
pdfFile-Size : 242 KB
Connectivity DP - Executive summary and Updated DP Chapters 1 and 2
pdfFile-Size : 1 MB
Connectivity DP - Chapter 3 and 4
pdfFile-Size : 733 KB
Connectivity DP - Updated Chapter 5
pdfFile-Size : 958 KB
Connectivity DP - Updated Appendices
pdfFile-Size : 1 MB
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EFRAG SRB: Meeting 09.10.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 159 KB
SASB Issue Paper - Strategic Direction
pdfFile-Size : 703 KB
ISSB SASB Enhancements Update
pdfFile-Size : 1 MB
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Joint SRB & SR TEG: Meeting 09.10.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 163 KB
Outreach Final Report
pdfFile-Size : 533 KB
VSME Cover Note
pdfFile-Size : 341 KB
VSME Supporting Guide C2_clean
pdfFile-Size : 540 KB
VSME Supporting Guide C2_markup
pdfFile-Size : 611 KB
VSME Supporting Guide C3_clean
pdfFile-Size : 609 KB
VSME Supporting Guide C3_markup
pdfFile-Size : 692 KB
VSME Supporting Guide C7_clean
pdfFile-Size : 308 KB
VSME Supporting Guide C7_markup
pdfFile-Size : 392 KB
VSME C2 Messages from Forum and Secretariat Repsonse
pdfFile-Size : 1 MB
VSME C3 Messages from Forum and Secretariat Repsonse
pdfFile-Size : 388 KB
VSME C7 Messages from Forum and Secretariat Repsonse
pdfFile-Size : 376 KB
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EFRAG SRB: Meeting 29.09.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 172 KB
Joint SRB & SR TEG: Meeting 29.09.2025 (Public session)

The agenda for this meeting is available.

Agenda
pdfFile-Size : 172 KB
EFRAG SR TEG: Meeting 23.09.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 175 KB
EFRAG SRB: Meeting 16.09.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 253 KB
Phase 2 Workplan - SRB Public Briefing
pdfFile-Size : 509 KB
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EFRAG SR TEG: Meeting 11.09.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 277 KB
EFRAG SR TEG: Meeting 08.09.2025 (Public session)

The agenda and supporting documents for this meeting are available

Agenda
pdfFile-Size : 283 KB
IFRS Guidance on Transition Plan Disclosures
pdfFile-Size : 823 KB
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Joint SR TEG & FR TEG: Meeting 04.09.2025 (Public session)

The agenda and supporting documents for this meeting are available.

Agenda
pdfFile-Size : 115 KB
Cover Note
pdfFile-Size : 222 KB
EFRAG Connectivity Project - Chapter 3
pdfFile-Size : 369 KB
EFRAG Connectivity Project - Chapter 4
pdfFile-Size : 392 KB
EFRAG Connectivity Project - Chapter 5
pdfFile-Size : 1 MB
EFRAG Connectivity Project - Chapter 5 - Cover Note and Related Proposed Questions
pdfFile-Size : 229 KB
EFRAG Connectivity Project - Updated Chapters 1 & 2
pdfFile-Size : 1 MB
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EFRAG SRB: Meeting 03.09.2025

This meeting does not include public sessions since the discussions had a drafting nature and would not be relevant. In one of the subsequent public sessions summaries are provided if relevant of the discussions held in closed sessions. The agenda for this closed meeting is available.

Agenda
pdfFile-Size : 181 KB