CSRD LIBRARY AISLES OFFICAL DOCUMENTS ADDITIONAL LINKS

CSRD CSRD FAQs Taxonomy Regulation (link) Taxonomy FAQs (PDF 75pg link) Nov ‘24 and SFDR CSRD Essentials by GRI
1. CSRD EU-level (web link) or (PDF 66 pg link) Dec’ ‘22 (PDF 52 pg link) Aug ‘24 and related acts (link) EU Taxonomy Navigator (link) (web link) or (PDF 16 pg link) Nov ‘19 (PDF 52 pg link) May ‘24

Link for each Member State Commission letter to 17 countries Ropes & Gray CSRD Transposition Tracker
2. CSRD country-level (EUR-lex web link) (link, Sep ‘24), Sweden (link, Jul ‘24) (PDF 14 pg link and web link)

3.A Reporting standards ESRS Set 1 ESRS Set 1 Corrigendum PwC Norway CSRD Guidebook
For large companies (web link) or (PDF 284 pg link) Jul ‘23 (PDF 16 pg link) Apr ‘24 (PDF 40 pg link)

3.B Reporting standards Listed SME (LSME) project page (link) and Voluntary SME (VSME) Standard
For SMEs ESRS LSME exposure draft (PDF 189 pg link) (PDF 66 pg link) Dec ‘24

3.C Reporting standards Sector-specific ESRS Draft ESRS SEC 1 Sector Classification
For sector-specific disclosures project page (link) (PDF 77 pg link) Sep ‘24

3.D Reporting standards Non-EU groups standards ESRS for Non-EU Groups webinar recording Forvis Mazars: CSRD for non-EU
For non-EU Groups project page (link) and slides (web link) Nov ‘24 groups and subs (PDF 20 pg link)

4. Implementation guidance IG 1 - Materiality Assessment IG 2 - Value chain IG 3 - ESRS Data Points (XLS link) and (PDF 15 Early draft - Transition Plans Connectivity Project (page link) EFRAG Conference 10 Dec 2024
by EFRAG (PDF 55 pg link) May ‘24 (PDF 48 pg link) May ‘24 pg link) May ‘24 (PDF 59 pg link) Nov ‘24 cover note link Paper (PDF, 82 pg link) Jun ‘24 (watch online link)

5. Q&A platform about ESRS Q&As Jan-Nov 2024 Q&As Dec 2024 Q&A ID 177 KPMG ESRS Foundations
by EFRAG 157 explanations (PDF 278 pg link) 5 explanations (PDF 10 pg link) (PDF 17 pg link) Nov ‘24 (PDF 182 pg link) Oct ‘24

6. Thrid-party assurance CEAOB Guidelines for limited CEAOB’s presentation at European ISSA 5000 ICAEW Sustainability Assurance (web link)
from CEAOB and IAASB assurance (PDF 15 pg link) Sep ‘24 Commission seminar (link) Nov ‘24 (link to all available documents) and Buyer’s Guide (PDF 52 pg link)

Public statement - First application of ESRS Guidelines for Enforcement (GLESI) European common enforcement priorities ESMA 2025 Annual Work Programme ESMA Sustainability Reporting (web link)
7. Supervision by ESMA and NCAs (PDF 10 pg link) Jul ‘24 (PDF 100 pg link) Jul ‘24 (ECEP) (PDF 10 pg link) Oct ‘24 (PDF 59 pg link) and Issuer Disclosure site (web link)

8. Digital taxonomy (XBRL) EFRAG project page (link) and ESRS XBRL Taxonomy Article 8 XBRL Taxonomy Open consultation on digitalising Podcast with XBRL International and PwC
for ESRS and Article 8 Launch press release (link) Aug ‘24 project page by EFRAG (link) project page by EFRAG (link) disclosures by ESMA (web link) until Mar ‘25 on digital ESG Reporting (web link) May ‘24

ESRS - ISSB Standards ESRS - GRI ESRS - TNFD ESRS 2 and ESRS E1 - TCFD
9. Interoperability (PDF 33 pg link) Jun ‘24 (PDF 23 pg link) (PDF 95 pg link) Jun ‘24 (PDF 12 pg link) Nov ‘22

ESEF - European Single Electronic Format ESAP - European Single Access Point Proposal for a regulation establishing ESAP ESAs Consultation (link) and
10. Digital reporting (ESMA web link) (ESMA web link) operational by Jul ‘26 (web link) or (PDF link) Dec ‘23 Final Report (link) on ESAP Mar/Oct ‘24

OTHER USEFUL RESOURCES

11. Learnings from early ESRS EFRAG State of Play as of Q2 2024 We Mean Business - Early adopters’ CSRD PwC Global CSRD Survey 2024 Müller/Valkyser: CSRD Materiality Analysis AFM 10 Waypoints for CSRD Frank Bold: Preparation for implementation
implementation (PDF 26pg link) Jul ‘24 Reporting (PDF 79 pg link) Jun ‘24 (web link) Jun ‘24 (PDF 22 pg link / 77pg link) Jul/Oct ‘24 (PDF 23 pg link) Jul ‘24 of the ESRS (PDF 52 pg link) Nov ‘24

12. Internal controls for COSO Internal Control over Sustainability IFAC: The Urgent Need for Integrated Internal Deloitte: Internal audit’s role in mitigating the KPMG International Regulatory Overview on KPMG ESG Assurance Maturity Index A Controller’s Guide to Climate and ESG
sustainability reporting Reporting (ICSR) (PDF 114 pg link) Mar ‘23 Control (PDF 2 pg link) Dec ‘23 risk of greenwashing (PDF 8 pg link) Jun ‘24 Greenwashing (PDF 86 pg link) Nov ‘24 (PDF 34 pg link) Jun ‘24 Reporting (PDF 23 pg link) Nov ‘24

CSRD Library V1.0 © 2024 compiled by Esther Toth based on publicly available information available as at 30 December 2024. All rights reserved. This document is not a substitute for professional advice or services, nor should
it be used as a basis for any decision or action that may affect your business. The author shall have neither liability nor responsibility to any person or entity with respect to any loss or damage arising from its use.