EFRAG has issued a Request for Input to gather stakeholder feedback on its strategic direction and sustainability reporting priorities from mid-2027 onwards.
Strategic Priorities and Scope of Feedback
The consultation invites views on where EFRAG can deliver the greatest value as major standard-setting milestones under the Corporate Sustainability Reporting Directive approach completion.
Key topics under evaluation include the balance of sustainability reporting activities, the delivery of future implementation support, technical reporting challenges, and research priorities for emerging trends.
The consultation incorporates developments from the Omnibus I Directive, evidence from the initial reporting cycles of large corporate preparers, lessons learnt from 2024 implementation activities, and interest in voluntary reporting standards alongside global reporting alignment.
Stakeholder Engagement and Delivery Schedule
Preparers, investors, auditors, standard setters, civil society organisations, and non-EU stakeholders involved in ESRS 40a or interoperability are encouraged to complete the online questionnaire by 15 February 2027.
EFRAG plans to analyze the received input during the first and second quarters of 2027.
The finalized 2027–2029 workplan for sustainability reporting is expected to be published in the second quarter of 2027 following approval by the EFRAG Sustainability Reporting Board.
Frequently Asked Questions
What is the deadline to respond to the EFRAG agenda consultation?
Stakeholders must submit their feedback via the online questionnaire by 15 February 2027.
When will EFRAG publish its 2027–2029 workplan?
EFRAG expects to issue its final 2027–2029 workplan in the second quarter of 2027 following approval by the EFRAG Sustainability Reporting Board.
