Supporting Documents for download
| Document | Related to | Published date | Download Link | Published by |
|---|---|---|---|---|
| ESEF Reporting Manual | IFRS | 2022-08-24 | ESMA | |
| ESEF Conference Suite | IFRS | 2023-12-07 | ESMA | |
| ESEF XBRL 2022 | IFRS | 2023-12-07 | ESMA | |
| Draft ESRS Set XBRL Taxonomy | ESRS XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Draft ESRS Set 1 XBRL Taxonomy Explanatory Note and Basis of Conclusions | ESRS XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Annex 1: Draft ESRS Set 1 XBRL Taxonomy Illustrated in Excel | ESRS XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Annex 2: Illustrative examples of XBRL Reports | ESRS XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Draft ESRS Set 1 Taxonomy Questionnaire | ESRS XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Draft ESRS Set 1 Taxonomy survey responses in Excel, column A with response Id | ESRS XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Draft ESRS Set 1 Taxonomy survey comments, letters and files attached as part of response. The response ID used as prefix for each file | ESRS XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Draft ESRS Set 1 Taxonomy comment letters provided after deadline 8 April 2024 | ESRS XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Draft Article 8 XBRL Taxonomy package | Article 8 XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Draft Article 8 XBRL Taxonomy - Explanatory notes and Basis of Conclusion | Article 8 XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Annex 1: Draft Article 8 XBRL Taxonomy Illustrated in Excel | Article 8 XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Annex 2: Article 8 Illustrative examples of XBRL Reports | Article 8 XBRL Taxonomy | 2024-02-08 | EFRAG | |
| Draft Article 8 Taxonomy Questionnaire | Article 8 XBRL Taxonomy | 2024-02-08 | EFRAG | |
| ESRS Cover letter | ESRS | 2022-11-22 | EFRAG | |
| ESRS Due process note | ESRS | 2022-11-22 | EFRAG | |
| ESRS Explanatory note | ESRS | 2022-11-22 | EFRAG | |
| ESRS Annex to Explanatory note | ESRS | 2022-11-22 | EFRAG | |
| ESRS EFRAG's Cover Letter and Cost Benefit Analysis | ESRS | 2022-11-22 | EFRAG | |
| ESRS 1 General Requirements | ESRS | 2022-11-22 | EFRAG | |
| ESRS 2 General Disclosure | ESRS | 2022-11-22 | EFRAG | |
| ESRS E1 Climate change | ESRS | 2022-11-22 | EFRAG | |
| ESRS E2 Pollution | ESRS | 2022-11-22 | EFRAG | |
| ESRS E3 Water and marine resources | ESRS | 2022-11-22 | EFRAG | |
| ESRS E4 Biodiversity and ecosystems | ESRS | 2022-11-22 | EFRAG | |
| ESRS E5 Resource use and circular economy | ESRS | 2022-11-22 | EFRAG | |
| ESRS S1 Own workforce | ESRS | 2022-11-22 | EFRAG | |
| ESRS S2 Workers in value chain | ESRS | 2022-11-22 | EFRAG | |
| ESRS S3 Affected communities | ESRS | 2022-11-22 | EFRAG | |
| ESRS S4 Consumers and end-users | ESRS | 2022-11-22 | EFRAG | |
| ESRS G1 Business conduct | ESRS | 2022-11-22 | EFRAG | |
| ESRS - Appendix 1 - ESRS Index | ESRS | 2022-11-22 | EFRAG | |
| ESRS - Appendix 2 - Final CSRD requirements for ESRS | ESRS | 2022-11-22 | EFRAG | |
| ESRS - Appendix 3 - Datapoint EU Law | ESRS | 2022-11-22 | EFRAG | |
| ESRS - Appendix 4 - TCFD - EFRAG Comparative analysis final | ESRS | 2022-11-22 | EFRAG | |
| ESRS - Appendix 5 - Comparison of IFRS & ESRS 1 & 2 | ESRS | 2022-11-22 | EFRAG | |
| ESRS - Appendix 6 - Glossary and acronyms | ESRS | 2022-11-22 | EFRAG | |
| ESRS als Rahmenwerk für eine nichtfinanzielle Erklärung (Öffentliche Informationsveranstaltung des DRSC) | ESRS | 2025-01-08 | DRSC | |
| Addendum to IG3 - Technical adjustments to IG3 List of Datapoints - final | ESRS XBRL Taxonomy | 2024-12-20 | EFRAG | |
| Briefing Paper: Berichterstattung über immate- rielle Ressourcen | ESRS | 2024-12-23 | DRSC | |
| Briefing Paper: ESRS als Rahmenwerk für eine nichtfinanzielle Erklärung | ESRS | 2024-12-18 | DRSC | |
| Hilfestellung für branchenspezifische Vorüberlegungen zur ESRS-Wesentlichkeitsanalyse | ESRS | 2025-01-14 | DRSC | |
| Evaluation zur Anwendung der IFRS in Deutschland | IFRS | 2024-12-11 | DRSC | |
| Evaluation zur Anwendung der IFRS in Deutschland Einführungleitfaden zur Phase 1 | IFRS | 2023-03-06 | DRSC | |
| Biodiversitätsmanagement für Aufsichtsräte | ESRS | 2024-12-03 | DRSC | |
| Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures - DRSC Opinion | IFRS | 2024-11-19 | DRSC | |
| EFRAG publishes the ESRS Set 1 XBRL Taxonomy | ESRS XBRL Taxonomy | 2024-08-30 | EFRAG | |
| ESRS Set 1 XBRL Taxonomy Package | ESRS XBRL Taxonomy | 2024-08-30 | EFRAG | |
| ESRS Set 1 XBRL Taxonomy Explanatory Note and Basis for Conclusions | ESRS XBRL Taxonomy | 2024-08-30 | EFRAG | |
| Annex 1: ESRS Set 1 XBRL Taxonomy Illustrated in Excel | ESRS XBRL Taxonomy | 2024-08-30 | EFRAG | |
| Annex 2: Illustrative examples of XBRL reports | ESRS XBRL Taxonomy | 2024-08-30 | EFRAG | |
| Article 8 XBRL Taxonomy Package | Article 8 XBRL Taxonomy | 2024-08-30 | EFRAG | |
| Article 8 XBRL Taxonomy – Explanatory Note and Basis for Conclusions | Article 8 XBRL Taxonomy | 2024-08-30 | EFRAG | |
| Annex 1: Article 8 XBRL Taxonomy Illustrated in Excel | Article 8 XBRL Taxonomy | 2024-08-30 | EFRAG | |
| Understanding the synergies between ESRS and EMAS | ESRS | 2025-01-16 | EFRAG | |
| Entwurf DRSC Anwendungshinweis zu DRS 20 | ESRS | 2025-01-28 | DRSC |