| Attachment 2 – Matters arising |
| Attachment 3(a) – Memorandum from the Secretariat |
| Attachment 3(b) – Analysis of verbal comment on ED 216 |
| Attachment 3(c) – Analysis of written comment on ED 216 |
| Attachment 3(d) – Draft minutes of the project group meeting 11 February 2026 (Auditos and Technical Advisors)) |
| Attachment 3(e) – Draft Minutes of the project group meeting 11 February 2026 (Preparers) |
| Attachment 3(f) – Improvements to Standards of GRAP 2026 (clean) |
| Attachment 4(a) – Memorandum from the Secretariat |
| Attachment 4(b) – Summary of verbal comment on ED 214 |
| Attachment 4(c) – Summary of written comment on ED 214 |
| Attachment 4(d) – Draft minutes of PG meeting 11 February 2026 (technical) |
| Attachment 4(e) – Draft minutes of PG meeting 12 February 2026 (preparers) |
| Attachment 4(f) – GRAP 211 Social Benefits (clean) |
| Attachment 5(a) – Memorandum to the Technical Committee |
| Attachment 5(b) – Project brief on GRAP 18 Segment Reporting |