Voluntary ESAP template for SMEs and Startups – assessment Active Consultation Aleksandra Sivash Rasmus Sommer Galina Borisova Otto Helminen Menu: Project phase Description Documents Meeting documents Meetings Projects news Consultation 22/04/2026 CL001 - WP CPA Martin Zabel - EFRAG consultation on voluntary SME template at ESAP Comment Letter Received 27/05/2026 CL002 - Lithuanian Association of Accountant and Auditors - EFRAG consultation on voluntary SME template at ESAP Comment Letter Received 27/05/2026 CL003 - OIC - EFRAG consultation on voluntary SME template at ESAP Comment Letter Received 27/05/2026 CL004 - Accountancy Europe - EFRAG consultation on voluntary SME template at ESAP Comment Letter Received 27/05/2026 CL005 - DRSC e.V. - EFRAG consultation on voluntary SME template at ESAP Comment Letter Received 29/05/2026 CL006 - DASB - EFRAG consultation on voluntary SME template at ESAP 30/06/2026 EFRAG Assessment Report on the interest in a voluntary template on ESAP for SMEs and startups Other EFRAG paper 02/04/2026 EFRAG Draft Assessment of the Interest in a Voluntary Template for SMEs at ESAP Other EFRAG paper 29/06/2026 Summary of outreach conducted by EFRAG and feedback in response to the draft Assessment Report on the interest in a voluntary template for SMEs at ESAP for the purpose of facilitating financing Feedback statement – outreach event 02/04/2026 Summary of outreaches performed for the assessment of the interest in a voluntary template Other EFRAG paper Research phase 10/09/2025 Letter EFRAG KPIs for SMEs 150725 03/11/2025 Survey for lenders and investors 03/11/2025 Survey for SMEs
Voluntary ESAP template for SMEs and Startups – assessment Active Consultation Aleksandra Sivash Rasmus Sommer Galina Borisova Otto Helminen
22/04/2026 CL001 - WP CPA Martin Zabel - EFRAG consultation on voluntary SME template at ESAP Comment Letter Received
27/05/2026 CL002 - Lithuanian Association of Accountant and Auditors - EFRAG consultation on voluntary SME template at ESAP Comment Letter Received
27/05/2026 CL003 - OIC - EFRAG consultation on voluntary SME template at ESAP Comment Letter Received
27/05/2026 CL004 - Accountancy Europe - EFRAG consultation on voluntary SME template at ESAP Comment Letter Received
27/05/2026 CL005 - DRSC e.V. - EFRAG consultation on voluntary SME template at ESAP Comment Letter Received
30/06/2026 EFRAG Assessment Report on the interest in a voluntary template on ESAP for SMEs and startups Other EFRAG paper
02/04/2026 EFRAG Draft Assessment of the Interest in a Voluntary Template for SMEs at ESAP Other EFRAG paper
29/06/2026 Summary of outreach conducted by EFRAG and feedback in response to the draft Assessment Report on the interest in a voluntary template for SMEs at ESAP for the purpose of facilitating financing Feedback statement – outreach event
02/04/2026 Summary of outreaches performed for the assessment of the interest in a voluntary template Other EFRAG paper
