EFRAG has published its August and September Update, summarizing recent technical decisions, public consultations, regulatory developments, and organizational updates across financial and corporate sustainability reporting.
Overview of Technical Activities and Governance
The latest EFRAG Update outlines key public technical discussions, institutional decisions, future events, and open positions within the organization. Governance developments during this period included new technical appointments and mandate extensions.
Sustainability Reporting Standards and Accounting Consultations
Key highlights in sustainability reporting include the European Commission's adoption of the revised European Sustainability Reporting Standards (ESRS) and the Voluntary Sustainability Reporting Standard. In conjunction with these standards, EFRAG released the 2026 Draft List of Datapoints for the Revised ESRS, as well as the Draft ESRS XBRL Taxonomy alongside an accompanying public consultation.
Financial accounting consultations include EFRAG's Draft Comment Letter on Risk Mitigation Accounting. Additionally, a public consultation was opened to assess the cost-benefit analysis for ESRS-40a. Further discussion on these technical topics will be presented in upcoming podcast releases across EFRAG's Spotify and YouTube platforms.
