July 2026

The July edition of the EFRAG Update, summarising public technical discussions held and decisions taken, has been published and is available for download.

This month’s highlights include:

• The Endorsement Advice on Amendments to IAS 28 to the European Commission
• The extension of the deadline for the user survey on the IASB Risk Mitigation Accounting proposals
• The publication of the Delegated Acts on the revised ESRS and the Voluntary Sustainability Reporting Standard by the European Commission
• The launch of EFRAG's public consultation on the ESRS-40a Exposure Draft for certain non-EU undertakings, with feedback open until 31 October 2026.
• The publication of EFRAG's 2026 State of Play Report, analysing more than 900 assured sustainability statements and highlighting emerging ESRS reporting practices across Europe.
• A new Friend of EFRAG – Sustainability Reporting, DFIN.

...and much more!

Stay tuned for the release of the related podcast episodes on the EFRAG Spotify and YouTube channels.