EFRAG has submitted its 2026 sustainability reporting work programme to the European Commission, following approval from its Sustainability Reporting Board.
According to the programme, EFRAG’s key priorities are:
- Developing reporting standards for non-EU companies, with technical advice to be finalised by January 2026 following a 100-day public consultation
- Supporting voluntary reporting under the VSME
- Advancing interoperability between the ESRS and international standards
- Updating the XBRL taxonomy and the ESRS knowledge hub