The European Monetary Reporting Advisory Group (EFRAG) has submitted its Sustainability Reporting Work Programme 2026 to the European Fee (EC).
Within the programme, EFRAG set out its priorities and deliberate actions.
The plan, cleared by EFRAG’s Sustainability Reporting Board (SRB), outlines how the physique intends to hold out its mandate to supply technical recommendation and assist “the efficient and proportionate implementation of European Sustainability Reporting Requirements (ESRS)”.
Below the Company Sustainability Reporting Directive, the Fee should search enter from member state consultants and the European Parliament earlier than performing on the programme.
EFRAG intends to publish an publicity draft for these non‑ESRS necessities in July 2026, to be adopted by a 100‑day session. On that foundation, technical recommendation for the Fee is scheduled for early 2027.
The programme foresees continued growth of the small and medium-sized enterprise reporting ecosystem, together with backing for voluntary use of requirements, capability‑constructing initiatives and implementation help, formed by stakeholder demand and an upcoming agenda session.
Interoperability with world frameworks is one other key strand of labor.
EFRAG plans to deepen alignment with the Worldwide Sustainability Requirements Board (ISSB) requirements, International Reporting Initiative (GRI) and the Greenhouse Gasoline Protocol (GHG Protocol) “to cut back fragmentation” for firms reporting below a number of regimes.
Digital reporting is about to be scaled up as effectively.
The 2026 plan highlights additional work on XBRL taxonomy updates and enlargement of the ESRS Data Hub as instruments to assist digital reporting and entry to steering.
“Constructing on preliminary ESRS implementation expertise and regulatory developments, EFRAG locations sturdy emphasis on usability, simplification and burden discount, whereas safeguarding the robustness and comparability of sustainability disclosures,” EFRAG stated within the assertion.
EFRAG is a non-public affiliation created in 2001. It advises the Fee by draft ESRS developed “below a strong due course of” and gives assist for his or her sensible implementation.
Not too long ago, EFRAG picked Kerstin Lopatta as the subsequent chair of its SRB.
“EFRAG units out 2026 sustainability work programme to EC” was initially created and printed by The Accountanta GlobalData owned model.
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