EFRAG’s 2026 sustainability reporting work programme
EFRAG’s 2026 sustainability reporting work programme
EFRAG submitted its 2026 sustainability reporting work programme to the European Commission, outlining priority to deliver technical advice and support effective and proportionate implementation of the European Sustainability Reporting Standards (ESRS).
Key plans also include the following:
Key plans also include the following:
- Developing ESRS for Non-EU Groups (N‑ESRS) with an exposure draft public consultation planned to start from July 2026 and the technical advice expected by early 2027,
- Continued support for small- and medium-sized enterprises (SMEs) and voluntary reporting,
- Implementation support,
- Enhanced interoperability with the International Sustainability Standards Board (ISSB), the Global Reporting Initiative (GRI) and the GHG Protocol, and
- Accelerated digitalisation through XBRL taxonomy updates and the ESRS Knowledge Hub.