EFRAG Launches Public Consultation on Its Sustainability Reporting Agenda for 2027–2029
What should EFRAG’s priorities be for sustainability reporting over the next three years? Now is your opportunity to have a say.
EFRAG launches a Request for Input (RFI) inviting stakeholders to help shape its strategic direction, sustainability reporting activities and priorities from mid-2027 onwards.
While the important milestones in the core standard-setting activities outlined in the Corporate Sustainability Reporting Directive (CSRD) are approaching completion, we know from our stakeholders that the sustainability reporting agenda continues and that there is a need for a range of deliverables, from a robust implementation support system to facilitating and stimulating the VS community and ensuring interoperability and alignment in the global reporting sphere. Digital support measures, including our Knowledge Hub, constitute important elements in this regard.
To ensure that our priorities are aligned with stakeholder expectations, EFRAG is opening a public consultation on its future sustainability reporting agenda.
The consultation seeks stakeholder feedback on activities and priority topics, taking into account the new reporting landscape resulting from the Omnibus I Directive, the evidence available from the first two reporting cycles for the largest companies, a growing interest in voluntary reporting and further developments in global sustainability reporting, as well as lessons learnt from EFRAG’s implementation support activities in 2024.
Looking ahead, EFRAG invites stakeholders to help identify where its future efforts can create the greatest value for sustainability reporting. EFRAG is particularly seeking views on:
the strategic direction and balance of sustainability reporting activities;
the key features of future implementation support activities and deliverables;
their needs and corresponding technical issues that could be addressed in implementation activities; and
priority topics for research on emerging trends and issues.
How can you contribute?
Whether you are a preparer, investor, auditor, standard setter, civil society representative or another sustainability reporting stakeholder, your input can help shape EFRAG’s future priorities and contribute to the development and effectiveness of sustainability reporting. Regarding implementation support for ESRS 40a and interoperability, EFRAG encourages stakeholders from jurisdictions outside the EU to take part in the consultation.
Step 1: Read the agenda consultation
Step 2: Provide your feedback responding to the online questionnaire by 15 February 2027.
A PDF version of the survey is also available.
EFRAG will discuss the feedback during Q1 and Q2 of 2027, and it expects to issue its 2027–2029 workplan for sustainability reporting activities in the second quarter of 2027, following approval by the EFRAG SRB.
Kristian Koktvedgaard, EFRAG Acting SRB Chair, stated:
“As sustainability reporting enters a new phase, it is essential that EFRAG’s priorities continue to respond to stakeholders’ needs and the challenges they face in practice. This consultation is an opportunity to reflect on the lessons learned so far, identify where further implementation support is needed and how this should be set up, and determine how EFRAG can best contribute to effective, proportionate and interoperable sustainability reporting over the next three years. It is also an opportunity to provide input on how we can best support the uptake and implementation of the voluntary reporting standard and, more generally, support sustainability reporting through digital support measures, including our Knowledge Hub. We encourage stakeholders across Europe and beyond to share their views and help shape our future agenda.”