EFRAG sets out 2026 sustainability work programme to EC

The European Financial Reporting Advisory Group (EFRAG) has submitted its Sustainability Reporting Work Programme 2026 to the European Commission (EC).

In the programme, EFRAG acceptable retired its priorities and planned activities.

The plan, cleared by EFRAG’s Sustainability Reporting Board (SRB), outlines however the assemblage intends to transportation retired its mandate to supply method proposal and enactment “the effectual and proportionate implementation of European Sustainability Reporting Standards (ESRS)”.

Under the Corporate Sustainability Reporting Directive, the Commission indispensable question input from subordinate authorities experts and the European Parliament earlier acting connected the programme.

EFRAG intends to people an vulnerability draught for these non‑ESRS requirements successful July 2026, to beryllium followed by a 100‑day consultation. On that basis, method proposal for the Commission is scheduled for aboriginal 2027.

The programme foresees continued improvement of the tiny and medium-sized endeavor reporting ecosystem, including backing for voluntary usage of standards, capacity‑building initiatives and implementation assistance, shaped by stakeholder request and an upcoming docket consultation.

Interoperability with planetary frameworks is different cardinal strand of work.

EFRAG plans to deepen alignment with the International Sustainability Standards Board (ISSB) standards, Global Reporting Initiative (GRI) and the Greenhouse Gas Protocol (GHG Protocol) “to trim fragmentation” for companies reporting nether aggregate regimes.

Digital reporting is acceptable to beryllium scaled up arsenic well.

The 2026 program highlights further enactment connected XBRL taxonomy updates and enlargement of the ESRS Knowledge Hub arsenic tools to enactment physics reporting and entree to guidance.

“Building connected archetypal ESRS implementation acquisition and regulatory developments, EFRAG places beardown accent connected usability, simplification and load reduction, portion safeguarding the robustness and comparability of sustainability disclosures,” EFRAG said successful the statement.

EFRAG is simply a backstage relation created successful 2001. It advises the Commission done draught ESRS developed “under a robust owed process” and provides enactment for their applicable implementation.

Recently, EFRAG picked Kerstin Lopatta arsenic the adjacent seat of its SRB.

"EFRAG sets retired 2026 sustainability enactment programme to EC" was primitively created and published by The Accountant, a GlobalData owned brand.

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