Access now the interactive version of EFRAG’s Technical Advice on the Draft Simplified ESRS on the Knowledge Hub, offering a new and practical way to navigate the proposed changes to the sustainability reporting standards. The interactive format allows you to easily explore the full technical advice submitted to the European Commission in 2025 and understand …
The meeting will be open for duly registered observers on 16 March from 14:00 to 15:05 hrs (CET). EFRAG reserves the right to have closed sessions at any point in time during the debates. The agenda of the meeting and the supporting documents are available here: Available Fill out the registration form to watch the …
Early Adopters of VSME: Share Your Sustainability Report with EFRAG! Are you an SME that has prepared a sustainability report using the VSME Standard — EFRAG’s Voluntary Sustainability Reporting Standard for non-listed SMEs? If so, share your experience and help shape the future of voluntary sustainability reporting across Europe. Companies applying the VSME Standard for …
Listen to the latest episode of the EFRAG Update podcast covering financial reporting developments in December 2025 and January 2026. This episode is hosted by Sapna Heeralall and Juan José Gómez de la Calzada, FR Senior Technical Managers. Highlights of this episode include: The survey for preparers from rate-regulated non-energy sectors on expected IFRS X …
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The December 2025 and January 2026 EFRAG Update is now available. This report summarises the public technical discussions and decisions taken at EFRAG in the past month, open consultations, future events, and vacancies. This month’s highlights include: The survey for preparers from rate-regulated non-energy sectors on expected IFRS X impacts The consultation on the Draft …
Read more “EFRAG Update: December 2025 & January 2026 Edition Now Available”
EFRAG is happy to announce the new composition of its User Panel as approved on 11 February by its Financial Reporting Technical Expert Group (EFRAG FR TEG). The Panel provides input, from a user perspective, on corporate reporting issues considered by EFRAG FR TEG, where relevant, enhanced with sustainability reporting considerations. Sébastien Harushimana, EFRAG User …
EFRAG has published its Draft Comment Letter (‘DCL’) on the IASB’s Exposure Draft (ED’) Amendments to the Fair Value Option for Investments in Associates and Joint Ventures – Proposed amendments to IAS 28. Stakeholders are invited to comment on EFRAG’s DCL by 7 April 2026. EFRAG supports the IASB’s proposed amendments as they would address …
EFRAG has submitted its final endorsement advice letter to the European Commission on the proposed EU adoption of Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency (‘Amendments to IAS 21’), issued by the IASB on 13 November 2025. The Amendments to IAS 21 change the translation procedures for entities that present their financial …
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Are you interested in the development of the latest GRI standards on Competition, Corruption, and Public Policy? Make your voice heard by joining EFRAG’s next hybrid workshops on 17 & 18 March and contribute to shaping a European perspective on business conduct reporting. Objective of the Workshop & Why Participate The workshops aim to collect …
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EFRAG releases an updated version of the VSME Digital Template, expanding language support with Dutch and Irish and introducing a free Data Migration tool to make upgrades effortless. This update strengthens EFRAG’s mission to help SMEs and its ecosystem to produce compliant and accessible VSME reports. Translations were prepared using AI and carefully reviewed by …
Read more “EFRAG Adds Dutch and Irish to VSME Digital Template & Launches Data Migration Tool”