ESRS for listed SMEs (ESRS LMSE)
Initiative
Official name
Exposure Draft - ESRS for listed small- and medium-sized enterprises (ESRS LMSE)
Type
Delegated Regulation
Level 2
Initiator
EFRAG
Submitted
22.01.2024
Doc. code
-
Summary
Status
Status
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Current version
Consultation paper
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Accounting Directive
(binding, Main version, Amendment, EU)
Corporate sustainability reporting (CSRD)
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
–
Source: EFRAG, Exposure Draft - ESRS for listed small- and medium-sized enterprises (ESRS LMSE), 2024