Europe's voice in corporate reporting
EFRAG’s mission is to serve the European public interest in both financial and sustainability reporting by developing and promoting European views in the field of corporate reporting. EFRAG builds on and contributes to the progress in corporate reporting.
In the Spotlight
Finalization of the three EFRAG ESRS Implementation Guidance documents
EFRAG is pleased to announce the finalization of its first three ESRS Implementation Guidance documents issued today reflecting the outcome of the public feedback: EFRAG IG Materiality Assessment, EFRAG IG 2 Value Chain and EFRAG IG 3 ESRS Datapoints. Feedback statements prepared by the EFRAG Secretariat are also released illustrating how the public feedback is reflected in the final IGs.
EFRAG Publishes Paper Addressing Interplay of Connectivity and Annual Report Boundaries
The report breaks new ground by laying out the conceptual foundations, categories, and benefits of connectivity—a concept not previously included in the Conceptual Framework for Financial Reporting but now crucial due to its inclusion in mandatory sustainability reporting requirements like the ESRS for EU entities and ISSB Standards for entities in adopting countries.
TNFD and EFRAG Publish Correspondence Mapping
TNFD and EFRAG have jointly published a mapping of the correspondence between the ESRS and the TNFD's recommended disclosures and metrics, illustrating the high level of commonality achieved.
This assessment highlights that all 14 TNFD recommended disclosures are reflected in the ESRS.
About EFRAG
EFRAG is a private association established in 2001 with the encouragement of the European Commission to serve the public interest. EFRAG extended its mission in 2022 following the new role assigned to EFRAG in the CSRD, providing Technical Advice to the European Commission in the form of fully prepared draft EU Sustainability Reporting Standards and/or draft amendments to these Standards. Its Member Organisations are European stakeholders and National Organisations and Civil Society Organisations.
EFRAG’s activities are organised in two pillars:
- A Financial Reporting Pillar where EFRAG influences the development of IFRS Standards from a European perspective and how they contribute to the efficiency of capital markets and provides endorsement advice on (amendments to) IFRS Standards to the European Commission.
- A Sustainability Reporting Pillar where EFRAG develops draft EU Sustainability Reporting Standards, and related amendments for the European Commission.
Latest news items
Upcoming meetings
All public meetings are shown below. Click on them to have access to the agenda and papers for the meetings. Closed meetings are also visible in the calendar for transparency reasons, however no other information is available.
EFRAG projects
Access EFRAG’s past and current activities including descriptions, related documents and news items.
Vacancies and tenders
We regularly advertise job openings for a wide variety of support, professional and leadership roles.
