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efrag_Non EU Groups

EFRAG Launches Public Consultation on the ESRS-40a Exposure Draft for Certain Non-EU Undertakings

EFRAG releases the ESRS-40a ED and invite stakeholders to provide feedback before 31 October 2026. If you are a company in the scope, share you views to help assess the practical challenges and relevance of the disclosures.


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EFRAG State of Play 2026 Report Now Available

The report provides an evidence-based assessment of sustainability reporting practices across 900 assured 2025 sustainability statements prepared under the ESRS.

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Contribute to Europe’s SME Sustainability Journey: Share Your VSME Sustainability Report with EFRAG

Early Adopters of VSME: Share your sustainability report with us and help shape the future of voluntary sustainability reporting across Europe!

About EFRAG

​EFRAG’s mission is to serve the European public interest in financial and sustainability reporting by developing and promoting European views in the field of corporate reporting.

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 provides endorsement advice on 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 Interpretation 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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