https://www.efrag.org/en/draft-simplified-esrs
Draft Simplified ESRS | EFRAG
simplified esrsdraftefrag
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-frb-efrag-fr-teg-joint-webcast-meeting-17-july-2025
EFRAG FRB & EFRAG FR TEG Joint Webcast Meeting 17 July 2025 | EFRAG
efragfrbtegjointwebcast
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-fiwg-webcast-meeting-13-june-2024-closed
EFRAG FIWG Webcast Meeting 13 June 2024 -Closed- | EFRAG
efragwebcastmeetingjuneclosed
https://www.efrag.org/en/news-and-calendar/news/efrag-sr-teg-physical-meeting-17-october-2023
EFRAG SR TEG physical meeting 17 October 2023 | EFRAG
efragsrtegphysicalmeeting
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-e1-climate-change/2025-11-10-quick-fix/ar-74/e
ESRS E1 - CLIMATE CHANGE - AR 74. (e) | EFRAG Knowledge Hub
the undertaking may also include its monetised gross Scope 1, 2 and total GHG emissions (in monetary units) calculated as follows:
climate changeesrsarefragknowledge
https://accountancyeurope.eu/consultation-response/fee-comment-letter-on-efrag-s-draft-comment-letter-on-iasb-exposure-draft-of-proposed-amendment-to-ias-32-classification-of-rights-issues/
FEE Comment Letter to EFRAG FEE Comment Letter to EFRAG - Accountancy Europe
FEE Comment Letter to EFRAG FEE Comment Letter to EFRAG
comment letterfeeefragaccountancyeurope
https://www.efrag.org/en/financial-reporting/fr-open-consultations
FR open consultations | EFRAG
open consultationsfr
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-sr-teg-meeting-05-september-2023
EFRAG SR TEG Meeting 05 September 2023 | EFRAG
efragsrtegmeetingseptember
https://knowledgehub.efrag.org/eng/interactive/ig/ig3/esrs-2-general-disclosures/2025-11-10-quick-fix?filter.id=MDR-T_07
IG3 - ESRS 2 - GENERAL DISCLOSURES | EFRAG Knowledge Hub
general disclosuresesrsefragknowledgehub
https://knowledgehub.efrag.org/eng/glossary/esrs-set-1/2320
EFRAG Knowledge Hub
efragknowledgehub
https://www.efrag.org/en/news-and-calendar/news/efrags-letter-to-the-ifrs-interpretations-committee-on-tentative-agenda-decisions-relating-to-ifrs
EFRAG's letter to the IFRS Interpretations Committee on tentative agenda decisions relating to IFRS...
EFRAG welcomes the decision of the Interpretations Committee to publish a summary of the discussions relating to the application of IFRS 11 Joint Arrangements....
https://ecobiomanager.com/first-esrs-implementation-guide-documents-finalised-by-efrag/
What are the 3 new ESRS Implementation Guides by EFRAG?
EFRAG has announced the finalisation of its first 3 ESRS implementation guide documents: MAIG, VCIG and the list of ESRD data points.
what areimplementation guidesnewesrsefrag
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-frb-and-srb-joint-meeting-03-may-2023
EFRAG FRB and SRB joint meeting 03 May 2023 | EFRAG
joint meetingefragfrbsrbmay
https://www.efrag.org/en/news-and-calendar/news/efrag-sustainability-reporting-technical-expert-group-meeting-19-december-2024
EFRAG Sustainability Reporting Technical Expert Group Meeting 19 December 2024 | EFRAG
We would like to inform you that this meeting is now closed, we apologize for the inconveniences.
technical expert groupsustainability reportingefragmeetingdecember
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efragtrade-unionngo-joint-webinar-on-draft-european
EFRAG/TRADE UNION/NGO Joint Webinar on Draft European Sustainability Reporting Standards | EFRAG
trade union
https://knowledgehub.efrag.org/eng/glossary/esrs-set-1/2451
EFRAG Knowledge Hub
efragknowledgehub
https://knowledgehub.efrag.org/eng/interactive/ig/ig3/esrs-s3-affected-communities/2025-11-10-quick-fix?filter.id=S3.SBM-3_01
IG3 - ESRS S3 - AFFECTED COMMUNITIES | EFRAG Knowledge Hub
esrsaffectedcommunitiesefragknowledge
https://www.efrag.org/en/sustainability-reporting/esrs-workstreams
ESRS workstreams | EFRAG
esrs workstreamsefrag
https://www.efrag.org/en/news-and-calendar/news/video-takeaways-from-efrags-paper-on-connectivity-and-reporting-boundaries
Video - Takeaways from EFRAG's paper on connectivity and reporting boundaries | EFRAG
In a video interview, Jens Berger (EFRAG CAP Chair and EFRAG FR TEG Vice-Chair) and Leo van der Tas (EFRAG CAP concepts subgroup leader) share the main...
videotakeawaysefrag
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-srb-meeting-23-august-2023
EFRAG SRB Meeting 23 August 2023 | EFRAG
efragsrbmeetingaugust
https://knowledgehub.efrag.org/eng/interactive/ig/ig3/esrs-e1-climate-change/2023-07-31-da?filter.id=E1-1_07
IG3 - ESRS E1 - CLIMATE CHANGE | EFRAG Knowledge Hub
climate changeesrsefragknowledgehub
https://effas.com/efrag-update-january-2023/
EFRAG Update January 2023 - EFFAS
Feb 16, 2023 - The January 2023 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published and can...
efrag updatejanuary
https://en.cubemos.com/sustainabilityglossary/european-financial-reporting-advisory-group-efrag
Definition European Financial Reporting Advisory Group (EFRAG) | cubemos Sustainability Glossary
What does the European Financial Reporting Advisory Group (EFRAG) have to do with sustainability management? Now understand the connections even better with...
financial reporting advisorydefinitioneuropeangroupefrag
https://www.fondazioneoic.eu/commenti-oic-su-efrag-draft-comment-letter-su-iasb-ed-lack-of-exchangeability-proposed-amendments-to-ias-21-2/
Commenti OIC su EFRAG draft comment letter su IASB ED Lack of Exchangeability (Proposed amendments...
Istituto Nazionale per i Principi Contabili
https://esgkorisno.ba/tag/efrag/
#efrag Archives - ESG Korisno
efragarchivesesg
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-iawg-meeting-june-2020
EFRAG IAWG meeting June 2020 | EFRAG
efragmeetingjune
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-1-general-requirements/2025-11-10-quick-fix/105
ESRS 1 - GENERAL REQUIREMENTS - 105. | EFRAG Knowledge Hub
The undertaking is not required to disclose classified information or sensitive information, even if such information is considered material.
general requirementsesrsefragknowledgehub
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-s1-own-workforce/2025-11-10-quick-fix/20/b
ESRS S1 - OWN WORKFORCE - 20. (b) | EFRAG Knowledge Hub
engagement with people in its own workforce; and
own workforceesrsbefragknowledge
https://www.efrag.org/en/news-and-calendar/news/efrag-releases-the-mappings-of-digital-tools-platforms-and-initiatives-for-sme-sustainability?ct=AAAAAhQFEQFzFAIGABEFZW1haWwGAQgJGxEBZQgJGxECc3QRFjY4ZDU1YjZkN2IxMzI2ODU3OTA1NDkRAWwRBTg0NDk2EQFjFAEOAggJGw%253D%253D
EFRAG releases the mappings of digital tools, platforms and initiatives for SME sustainability...
EFRAG is pleased to release two complementary reports to support the application of the Voluntary Sustainability Reporting Standard for SMEs (VSME).
platforms and initiatives
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-e2-pollution/2023-07-31-da/12
ESRS E2 - POLLUTION - 12. | EFRAG Knowledge Hub
The undertaking shall describe its policies adopted to manage its material impacts, risks and opportunities related to pollution prevention and control.
esrspollutionefragknowledgehub
https://www.efrag.org/en/smes-and-sustainability-reporting
SMEs and Sustainability Reporting | EFRAG
sustainability reportingsmesefrag
https://knowledgehub.efrag.org/eng/glossary/esrs-set-1/2283
EFRAG Knowledge Hub
efragknowledgehub
https://generationimpact.global/news/efrag-esap-voluntary-template-sme-assessment/
EFRAG ESAP voluntary template for SMEs: draft assessment analysis | Generation Impact Global
Apr 20, 2026 - EFRAG's draft assessment finds insufficient interest in a voluntary ESAP template for SME financing. Analysis of stakeholder feedback, VC data, and...
for smes
https://www.efrag.org/en/news-and-calendar/meetings-calendar/european-lab-ptf-nfrs-meeting-12-october-2020
European Lab PTF - NFRS meeting 12 October 2020 | EFRAG
european labptfmeetingoctoberefrag
https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-1/technical-advice/application-requirements-ars-312
ESRS 1 - | EFRAG Knowledge Hub
EFRAG provides technical expertise and advice on financial reporting standards in Europe
esrsefragknowledgehub
https://www.efrag.org/en/contact
Contact | EFRAG
efrag
https://lsfi.lu/efrag-launches-esrs-knowledge-hub-a-new-digital-gateway-to-sustainability-reporting/
EFRAG launches ESRS Knowledge Hub, a new digital gateway to sustainability reporting - LSFI
Dec 16, 2025 - European Financial Reporting Advisory Group launched the ESRS Knowledge Hub, a new digital gateway to sustainability reporting. Access the knowledge hub
esrs knowledge hub
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-user-panel-conference-call-6-july-2015
EFRAG User Panel conference call 6 July 2015 | EFRAG
user panelconference callefragjuly
https://knowledgehub.efrag.org/eng/glossary/vsme/2613
EFRAG Knowledge Hub
efragknowledgehub
https://www.efrag.org/en
Europe's Voice in Corporate Reporting | EFRAG
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...
voice incorporate reportingeuropeefrag
https://knowledgehub.efrag.org/eng/glossary/esrs-set-1/2345
EFRAG Knowledge Hub
efragknowledgehub
https://www.efrag.org/en/sustainability-reporting
Sustainability reporting | EFRAG
sustainability reportingefrag
https://www.csofutures.com/tag/efrag/
EFRAG - CSO Futures
CSO Futures: Analysis, interviews and events designed exclusively to support leaders in the rapidly evolving Chief Sustainability Officer role.
efragcsofutures
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-board-meeting-10-october-2017
EFRAG Board meeting 10 October 2017 | EFRAG
board meetingefragoctober
https://ecoactivetech.com/cdp-and-efrag-strengthen-collaboration-for-streamlined-environmental-reporting-at-cop29/
CDP and EFRAG Strengthen Collaboration for Streamlined Environmental Reporting at COP29 - EcoActive...
Nov 12, 2024 - The state of California sued ExxonMobil on Monday, accusing the oil giant of misleading the public about the effectiveness of plastics recycling and...
https://knowledgehub.efrag.org/eng/interactive/ig/ig3/esrs-2-general-disclosures/2025-11-10-quick-fix?filter.id=BP-2_19
IG3 - ESRS 2 - GENERAL DISCLOSURES | EFRAG Knowledge Hub
general disclosuresesrsefragknowledgehub
https://knowledgehub.efrag.org/terms-and-conditions
Terms and Conditions | EFRAG Knowledge Hub
TERMS_AND_CONDITIONS.SUBHEADING
terms and conditionsefragknowledgehub
https://www.efrag.org/en/sustainability-reporting/news
News | EFRAG
newsefrag
https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-e1/technical-advice/29/b
ESRS E1 - 29. (b) | EFRAG Knowledge Hub
(44(b) amended) scope 2 GHG emissions (location-based and market-based); and
esrsbefragknowledge
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-e1-climate-change/2025-11-10-quick-fix/57
ESRS E1 - CLIMATE CHANGE - 57. | EFRAG Knowledge Hub
The objective of this Disclosure Requirement is:
climate changeesrsefragknowledgehub
https://www.efrag.org/en/projects/statement-of-cash-flows-and-related-matters/monitoring
Statement of Cash Flows and Related Matters, Monitoring | EFRAG
statement of cash flowsrelatedmattersmonitoringefrag
https://www.efrag.org/en/news-and-calendar/news/efrag-teg-conference-call-26-april-2017
EFRAG TEG conference call 26 April 2017 | EFRAG
The EFRAG TEG conference call will be open for duly registered observers; however, EFRAG reserves the right to have closed sessions at any point in time during...
conference callefragtegapril
https://knowledgehub.efrag.org/eng/glossary/simplified-esrs/2671
EFRAG Knowledge Hub
efragknowledgehub
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-g1-business-conduct/2023-12-22-amended-da/31
ESRS G1 - BUSINESS CONDUCT - 31. | EFRAG Knowledge Hub
The undertaking shall provide information on its payment practices, especially with respect to late payments to small and medium enterprises (SMEs).
business conductesrsefragknowledgehub
https://www.efrag.org/en/news-and-calendar/news/ifass-meeting-in-april-2023
IFASS meeting in April 2023 | EFRAG
The members of the International Forum of Accounting Standard Setters (IFASS) will meet on 19-21 April 2023 at the US FASB offices in Norwalk, USA. The meeting...
meetingaprilefrag
https://knowledgehub.efrag.org/eng/qa-table/466
EFRAG Knowledge Hub
efragknowledgehub
https://www.xbrl.org/news/efrag-puts-draft-simplified-esrs-online-in-interactive-format/
EFRAG puts draft simplified ESRS online in interactive format | XBRL
simplified esrsefragputsdraftonline
https://www.efrag.org/en/projects/proactive-classification-of-claims/concluded?page=documents
Proactive - Classification of Claims, Concluded | EFRAG
proactiveclassificationclaimsconcludedefrag
https://www.efrag.org/en/news-and-calendar/news/efrag-opens-call-for-candidates-for-2025-efrag-sr-teg-rotation
EFRAG Opens Call for Candidates for 2025 EFRAG SR TEG Rotation | EFRAG
EFRAG invites candidates with expertise across a broad range of sectors in environmental, social, and governance (ESG) reporting. It is looking for individuals...
for candidatesefragopenscallsr
https://knowledgehub.efrag.org/eng/glossary/simplified-esrs/2775
EFRAG Knowledge Hub
efragknowledgehub
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-s1-own-workforce/2025-11-10-quick-fix/14/f/i
ESRS S1 - OWN WORKFORCE - 14. i. (f) | EFRAG Knowledge Hub
type of operation (such as manufacturing plant); or
own workforceesrsefragknowledgehub
https://www.fondazioneoic.eu/commenti-oic-su-efrag-draft-endorsement-advice-su-iasb-classification-of-liabilities-as-current-or-non-current-deferral-of-effective-date/
Commenti OIC su EFRAG draft endorsement advice su IASB Classification of Liabilities as Current or...
Istituto Nazionale per i Principi Contabili
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-e1-climate-change/2025-11-10-quick-fix/61/c
ESRS E1 - CLIMATE CHANGE - 61. (c) | EFRAG Knowledge Hub
the credibility and integrity of the carbon credits used, including by reference to recognised quality standards.
climate changeesrsefragknowledgehub
https://www.cadwalader.com/cwt-climate/index.php?eid=345&nid=78
EFRAG and GRI Announce Interoperability in Impact Reporting Schemes | October 17, 2023 | Issue No....
https://rpc.cfainstitute.org/policy/comment-letters/2005-2009/comment-letter-to-efrag-on-strengthening-the-european-contribution-to-the-international-standard
Comment Letter to EFRAG on Strengthening the European contribution to the international...
Strengthening the European contribution to the international standard-setting process: Proposals for Public Consultation
comment letterthe europeanefragstrengtheningcontribution
https://www.eiopa.europa.eu/publications/letter-efrag-amended-esrs-exposure-drafts_en?prefLang=et
Letter to EFRAG on the amended ESRS Exposure Drafts - European Insurance and Occupational Pensions...
Letter to EFRAG on the amended ESRS Exposure Drafts
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-s1-own-workforce/2025-11-10-quick-fix/14/g/i
ESRS S1 - OWN WORKFORCE - 14. i. (g) | EFRAG Knowledge Hub
type of operation (such as manufacturing plant); or
own workforcei gesrsefragknowledge
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-e1-climate-change/2025-11-10-quick-fix/49/a
ESRS E1 - CLIMATE CHANGE - 49. (a) | EFRAG Knowledge Hub
the gross location-based Scope 2 GHG emissions in metric tonnes of CO2eq; and
climate changeesrsefragknowledgehub
https://effas.com/the-european-reporting-lab-efrag-online-public-webinars-for-preparatory-work-on-eu-non-financial-reporting-standards/
The European Reporting Lab @EFRAG Online public webinars for Preparatory Work on EU Non-financial...
Oct 26, 2021 - The Project Task Force on non-financial reporting standards (PTF-NFRS) of the European Lab @EFRAG is holding a series of online outreach events to take place...
https://knowledgehub.efrag.org/eng/glossary/simplified-esrs/2708
EFRAG Knowledge Hub
efragknowledgehub
https://sustaincase.com/efrag-unveils-simplified-european-sustainability-reporting-standards/
EFRAG Unveils Simplified European Sustainability Reporting Standards - SustainCase - Sustainability...
Dec 10, 2025 - The European Financial Reporting Advisory Group (EFRAG) has announced the publication of its finalised proposed update to the European Sustainability Reporting...
sustainability reportingefragsimplifiedeuropeanstandards
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-e1-climate-change/2025-11-10-quick-fix/29/c/ii
ESRS E1 - CLIMATE CHANGE - 29. ii. (c) | EFRAG Knowledge Hub
the key performance indicators required under Commission Delegated Regulation (EU) 2021/2178; and
climate changeesrsiiefragknowledge
https://knowledgehub.efrag.org/eng/glossary/vsme/2626
EFRAG Knowledge Hub
efragknowledgehub
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-fiwg-online-meeting-2-february-2026-closed
EFRAG FIWG Online Meeting - 2 February 2026 - Closed - | EFRAG
online meetingefragfebruaryclosed
https://www.efrag.org/en/about-us/governance/efrag-financial-reporting-board
EFRAG Financial Reporting Board (FRB) | EFRAG
financial reportingefragboardfrb
https://www.efrag.org/en/news-and-calendar/news/efrag-update-november-edition-now-available?ct=AAAAAhQFEQFzFAIGABEFZW1haWwGAQgJUxEBZQgJUxECc3QRFjY5NDE2YjI1MjAwNDYwMzY0MTkzMDURAWwRBTg0NDk2EQFjFAEOAggJUw%253D%253D
EFRAG Update: November Edition Now Available | EFRAG
The November 2025 EFRAG Update is now available. This report summarises the public technical discussions and decisions taken at EFRAG in the past month, open...
efrag updatenovember editionavailable
https://knowledgehub.efrag.org/eng/qa-table/586
EFRAG Knowledge Hub
efragknowledgehub
https://www.rsm.global/belgium/nl/insights/efrag-levert-technisch-advies-over-de-vrijwillige-norm-voor-duurzaamheidsverslaggeving
EFRAG levert technisch advies over de vrijwillige norm voor duurzaamheidsverslaggeving | RSM Belgium
Feb 20, 2025 - Op 17 december 2024 heeft de European Financial Reporting Advisory Group (EFRAG) de Voluntary Sustainability Reporting Standard (VSME) voor...
technisch advies
https://knowledgehub.efrag.org/eng/interactive/ig/ig3/esrs-2-general-disclosures/2023-12-22-amended-da?filter.id=SBM-1_18
IG3 - ESRS 2 - GENERAL DISCLOSURES | EFRAG Knowledge Hub
general disclosuresesrsefragknowledgehub
https://accountancyeurope.eu/consultation-response/fee-comment-letter-on-efrag-draft-comment-letter-on-iasb-discussion-paper-preliminary-views-on-amendments-to-ias-19-employee-benefits/
FEE Comment Letter on EFRAG Draft Comment Letter on IASB Discussion Paper Preliminary Views on...
FEE Comment Letter on EFRAG Draft Comment Letter on IASB Discussion Paper Preliminary Views on Amendments to IAS 19 Employee Benefits FEE Comment Letter on...
comment letterdiscussion paperfeeefrag
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-tegcfss-meeting-november-2017
EFRAG TEG-CFSS meeting November 2017 | EFRAG
efragtegmeetingnovember
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-board-meeting-13-may-2016
EFRAG Board meeting 13 May 2016 | EFRAG
board meetingefragmay
https://www.efrag.org/en/news-and-calendar/news/efrag-sr-teg-online-meeting-16-march-2026
EFRAG SR TEG Online Meeting 16 March 2026 | EFRAG
The meeting will be open for duly registered observers on 16 March from 14:00 to 15:05 hrs (CET). EFRAG reserves the right to have closed sessions at any point...
online meetingefragsrtegmarch
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-e2-pollution/2023-07-31-da/20
ESRS E2 - POLLUTION - 20. | EFRAG Knowledge Hub
The undertaking shall disclose the pollution-related targets it has set.
esrspollutionefragknowledgehub
https://www.efrag.org/en/projects/variable-and-contingent-consideration/concluded
Variable and contingent consideration, Concluded | EFRAG
contingent considerationvariableconcludedefrag