EFRAG maintains a continuous exchange with key international standard setters, ensuring a strong level of consistency in language, approach and definitions.

This includes contributing, from a European perspective, to the development and revision of international standards, with the objective of limiting reporting fragmentation and avoiding unnecessary duplication for EU undertakings.

Activities of this workstream include:

  • The preparation of responses to consultations launched by international standard-setters, including the ISSB/SASB, GRI and the GHG Protocol;
  • Updates to interoperability mappings following the adoption of the Delegated Act for ESRS;
  • Technical engagement, including at Secretariat level, with other initiatives.