May 2026

The May edition of the EFRAG Update, summarising public technical discussions held and decisions taken, has been published and can be downloaded below.

This month’s highlights include:

• The publication of the Annual Review 2025, highlighting EFRAG's role in strengthening Europe’s reporting framework.
• SoftwareOne joins EFRAG as a Friend of EFRAG.
• The initiation of EFRAG’s endorsement activities for IFRS 20 Regulatory Assets and Regulatory Liabilities following its issuance by the IASB.
• Ongoing consultations on the IASB’s Risk Mitigation Accounting proposal, following the extension of the consultation period in line with the IASB’s revised timeline, and on the Connectivity discussion paper.
• The launch of a call for tender for cost and benefit analysis to support the development of Non-EU ESRS (N-ESRS).
• The new composition of the EFRAG Sustainability Reporting Technical Expert Group (SR TEG).
• The consultation on ISSB Exposure Draft of proposed amendments to the SASB Standards.

...and much more!

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