{"id":27948,"date":"2026-11-05T10:10:44","date_gmt":"2026-11-05T10:10:44","guid":{"rendered":"https:\/\/generationimpact.global\/?p=27948"},"modified":"2026-11-05T10:09:47","modified_gmt":"2026-11-05T10:09:47","slug":"efrag-october-update-sustainability-financial-reporting-2026","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/news\/efrag-october-update-sustainability-financial-reporting-2026\/","title":{"rendered":"EFRAG Releases October Update Covering Leadership Changes, IFRS 18, and Sustainability Reporting Consultations"},"content":{"rendered":"\n<p>EFRAG has published the October edition of the EFRAG Update, summarising public technical discussions, decisions taken during the past month, open consultations, upcoming events, and vacancies across financial and sustainability reporting.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Leadership Appointments and International Recognition<\/strong><\/h2>\n<p>A major highlight of the report is the appointment of Kristian Koktvedgaard as Acting Chair of the EFRAG Sustainability Reporting Board.<\/p>\n<p>The organisation also announced that it won the ISAR Honours 2026 International Award in recognition of the EFRAG ESRS Knowledge Hub.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Financial and Sustainability Consultations and Initiatives<\/strong><\/h2>\n<p>In financial reporting, EFRAG highlighted its public consultation on a Draft Comment Letter regarding proposed targeted amendments to the IFRS Foundation Constitution. Additionally, an event titled &#x27;IFRS 18: What Will Change?&#x27; is scheduled for 2 December 2026 to provide updates relevant to analysts and investors.<\/p>\n<p>Regarding sustainability reporting, EFRAG has opened public consultations on the EFRAG Sustainability Reporting Agenda for 2027\u20132029 and launched a survey on the cost-benefit analysis of ESRS-40a. A call for tenders has also been issued to build an Education and Certification Platform within the ESRS Knowledge Hub.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Sources<\/strong><\/h2><ul class=\"wp-block-list ul-fix fs-16 m-fs-14\">\n<li><a href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/efrag-update-october-edition-now-available-0\" target=\"_blank\" rel=\"nofollow noreferrer noopener\">EFRAG Update: October Edition Now Available<\/a><\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>Primary reference materials<\/strong><\/h2><ul class=\"wp-block-list ul-fix fs-16 m-fs-14\">\n<li><a href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/efrag_update_october_2026_final.pdf\">VIEW THE UPDATE<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>EFRAG has published the October edition of the EFRAG Update, summarising public technical discussions, decisions taken during the past month, open consultations, upcoming events, and vacancies across financial and sustainability reporting. Leadership Appointments and International Recognition A major highlight of the report is the appointment of Kristian Koktvedgaard as Acting Chair of the EFRAG Sustainability [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":27951,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"categories":[20],"tags":[179,133,1563,1723,71],"class_list":["post-27948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-efrag","tag-esrs","tag-financial-reporting","tag-ifrs-18","tag-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EFRAG October Update: Leadership, IFRS 18 &amp; ESRS Consultations<\/title>\n<meta name=\"description\" content=\"Read the highlights of the 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