SR open consultations

Express your Views

Take part in our open consultations and help shape the future of sustainability reporting!

Find here public consultations where you can contribute your insights and expertise. For each consultation, access all relevant details, including how to submit your comments.

All contributions are part of the public record and will be published on our website, unless confidentiality is explicitly requested. Such requests are considered on a case-by-case basis and are generally granted only when supported by valid reasons (e.g. commercial sensitivity).

If you have any questions, contact us at info@efrag.org.

Overview of EFRAG Consultation Dates

Related Project	Consultation	Start Date	End Date
Voluntary Standard (VS) for non-SME companies outside the scope of the CSRD	EFRAG launches a call for expression of interest on voluntary sustainability reporting by non-SME companies outside the scope of the CSRD	24.03.26	20.04.26
VSME	Contribute to Europe’s SME Sustainability Journey: Share Your VSME Sustainability Report with EFRAG \| EFRAG	06.03.26	31.07.26
VSME	EFRAG calls for expression of interest on VSME digital tools and platforms \| EFRAG	03.02.26	05.04.26

See our Past and Present Consultations

Contribute to the European views on the ISSB consultation on SASB enhancements

Participate to shaping a European perspective by taking the survey and registering in our workshop.

Read more about Contribute to the European views on the ISSB consultation on SASB enhancements

Participate in EFRAG’s Public Consultation on GRI Pollution Standards to Strengthen Global Interoperability

Complete EFRAG’s public consultation survey to help shape a European response to GRI’s Pollution Exposure Draft.

Read more about Participate in EFRAG’s Public Consultation on GRI Pollution Standards to Strengthen Global Interoperability

Share your views: EFRAG Consults on its Draft Comment Letter on the GHG Protocol’s Actions and Market Instruments Phase 1 White Paper

Contribute to shaping a European perspective on the GHG Protocol’s Actions and Market Instruments Phase 1 White Paper.

Read more about Share your views: EFRAG Consults on its Draft Comment Letter on the GHG Protocol’s Actions and Market Instruments Phase 1 White Paper

EFRAG launches a call for expression of interest on voluntary sustainability reporting by non-SME companies outside the scope of the CSRD

EU companies, auditors, investors and other stakeholders are invited to express their interest by 20 April 2026.

Read more about EFRAG launches a call for expression of interest on voluntary sustainability reporting by non-SME companies outside the scope of the CSRD

Contribute to Europe’s SME Sustainability Journey: Share Your VSME Sustainability Report with EFRAG

Early Adopters of VSME: Share Your Sustainability Report with EFRAG

Read more about Contribute to Europe’s SME Sustainability Journey: Share Your VSME Sustainability Report with EFRAG

EFRAG calls for expression of interest on VSME digital tools and platforms

EFRAG seeks input on digital platforms, initiatives, and tools supporting voluntary SME sustainability reporting. Deadline: 5 April 2026

Read more about EFRAG calls for expression of interest on VSME digital tools and platforms