EFRAG submits its Sustainability Reporting Work Programme 2026 to the European Commission
EFRAG submitted its Sustainability Reporting Work Programme 2026 to the European Commission, setting out its strategic priorities and planned activities. The European Commission is under the CSRD required to consult with the Member States Experts and the European Parliament on the Work Programme.
Approved by the EFRAG Sustainability Reporting Board (SRB), the programme reflects EFRAG’s continued mandate to deliver high-quality technical advice while supporting the effective and proportionate implementation of European Sustainability Reporting Standards (ESRS).
Key priorities:
- Development of N-ESRS for non-EU groups, with technical advice expected by early 2027, after the publication of an Exposure Draft for public consultation planned from July 2026 for 100 days
- Continuation of the SME ecosystem, including support for voluntary reporting and capacity building
- Implementation support, driven by stakeholder needs and an upcoming agenda consultation
- Advancing interoperability with international standards (ISSB, GRI, GHG Protocol) to reduce fragmentation
- Accelerating digitalisation, notably through XBRL taxonomy updates and the ESRS Knowledge Hub.
Building on initial ESRS implementation experience and regulatory developments, EFRAG places strong emphasis on usability, simplification, and burden reduction, while safeguarding the robustness and comparability of sustainability disclosures.
In line with EFRAG’s transparency principles, the Work Programme 2026 is publicly available.
The Work Programme at a glance: explore the key priorities, deliverables and timeline :
