The Panel provides input, from a user perspective, on corporate reporting issues considered by the Financial Reporting Technical Expert Group (EFRAG FR TEG), where relevant, enhanced with sustainability reporting considerations.
The EFRAG User Panel meets approximately four times per year, in a mix of physical and virtual meetings.
EFRAG is calling on the user community to be involved in EFRAG’s activities. Investors have an important role to play in improving the quality of financial reporting and ensure that IFRS provide investors and other capital providers (users of financial statements) with the information they need to support investment decisions and build trust in the capital markets.
The European Commission and the IASB have been granted observer status.