This questionnaire supports the feedback on the ESRS LSME Exposure Draft (‘ESRS LSME ED’ or ‘ED’) which has been developed as a result of EFRAG SR Board and SR TEG discussions. The purpose of this consultation is to collect feedback and comments from a variety of stakeholders with regards to the content of the ED. The ED incorporates inputs from the EFRAG Expert working group, the EFRAG LSME community and stakeholders outreach events .
EFRAG is also consulting on an exposure draft for a draft voluntary standard for non-listed SMEs (VSME ED).
The following background documents h
elp respondents in framing the questions:
- Annex 1: ESRS LSME ED (link )
- Annex 2: “Exposure Draft - ESRS for listed SMEs Basis for Conclusions”. It provides an overview of the methodologic approach taken, the main content of the ED, the approach to the value chain cap and the key aspects discussed by the EFRAG SRB and SR TEG (link). The addendum to the Basis for conclusions includes the comparison of ESRS LSME ED and the full text of ESRS for large undertakings (Set 1) to illustrate the simplifications implemented in the ED as well as the changes made by the EFRAG SRB to the ED as approved by the EFRAG SR TEG. (link).
- Annex 3: Approach to Value Chain Cap in LSME ESRS ED and VSME ED (link)
Deadline for answer is 21 May 2024 (EoD).1 Link to the official journal
here.