In the Spotlight

IGs

Finalization of the three EFRAG ESRS Implementation Guidance documents 

​​​EFRAG is pleased to announce the finalization of its first three ESRS Implementation Guidance documents issued today reflecting the outcome of the public feedback: EFRAG IG Materiality Assessment, EFRAG IG 2 Value Chain and EFRAG IG 3 ESRS Datapoints. Feedback statements prepared by the EFRAG Secretariat are also released illustrating how the public feedback is reflected in the final IGs.

Bridge

EFRAG Publishes Paper Addressing Interplay of Connectivity and Annual Report Boundaries

The report breaks new ground by laying out the conceptual foundations, categories, and benefits of connectivity—a concept not previously included in the Conceptual Framework for Financial Reporting but now crucial due to its inclusion in mandatory sustainability reporting requirements like the ESRS for EU entities and ISSB Standards for entities in adopting countries.

TNFD EFRAG mapping

TNFD and EFRAG Publish Correspondence Mapping

​TNFD and EFRAG have jointly published a mapping of the correspondence between the ESRS and the TNFD's recommended disclosures and metrics, illustrating the high level of commonality achieved.

This assessment highlights that all 14 TNFD recommended disclosures are reflected in the ESRS. 

About EFRAG

EFRAG is a private association established in 2001 with the encouragement of the European Commission to serve the public interest. EFRAG extended its mission in 2022 following the new role assigned to EFRAG in the CSRD, providing Technical Advice to the European Commission in the form of fully prepared draft EU Sustainability Reporting Standards and/or draft amendments to these Standards. Its Member Organisations are European stakeholders and National Organisations and Civil Society Organisations.

EFRAG’s activities are organised in two pillars:

  • A Financial Reporting Pillar where EFRAG influences the development of IFRS Standards from a European perspective and how they contribute to the efficiency of capital markets and providws endorsement advice on (amendments to) IFRS Standards to the European Commission.
  • A Sustainability Reporting Pillar where EFRAG develops draft EU Sustainability Reporting Standards, and related amendments for the European Commission.

Upcoming meetings

All public meetings are shown below. Click on them to have access to the agenda and papers for the meetings. Closed meetings are also visible in the calendar for transparency reasons, however no other information is available.

All upcoming & past meetings

EFRAG projects

Access EFRAG’s past and current activities including descriptions, related documents and news items.

All financial projects

All sustainability projects

Download the latest  endorsement status report

The report  provides an overview of IFRS Standards and IFRS interpretations pending endorsement. This overview is updated upon an IFRS Standard or IFRS Intepretation being issued by the IASB, EFRAG issuing its draft and final endorsement advice, and the ARC voting in favour of endorsement. It includes mention of the IASB effective date, an indication of when the various decisions, including final endorsement, are expected to be made and of whether the time-table is compatible with the IASB effective date.  

The report further contains a list of all IFRS, amendments to IFRS and IFRS Interpretations endorsed in the EU, providing for each of them the date when it became effective in the EU, the date the endorsement decision was made and the date when it was published in the Official Journal of the European Union.

Download the latest report view the latest update

 

Vacancies and tenders

We regularly advertise job openings for a wide variety of support, professional and leadership roles.

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