https://www.efrag.org/en/anna-dauteuil
Anna Dauteuil | EFRAG
annaefrag
https://knowledgehub.efrag.org/eng/qa-table/520
EFRAG Knowledge Hub
efragknowledgehub
https://www.efrag.org/en/news-and-calendar/meetings-calendar/european-lab-sg-meeting-november-2018
European Lab SG meeting November 2018 | EFRAG
european labsgmeetingnovemberefrag
https://trajnostno-porocilo.com/en/tag/efrag/
Efrag - ESG
efragesg
https://knowledgehub.efrag.org/eng/glossary/simplified-esrs/2895
EFRAG Knowledge Hub
efragknowledgehub
https://www.efrag.org/en/sustainability-reporting/esrs-workstreams
ESRS workstreams | EFRAG
esrsworkstreamsefrag
https://www.fondazioneoic.eu/oic-comments-on-efrag-draft-endorsement-advice-on-iasb-definition-of-material-amendments-to-ias-1-and-ias-8/?lang=en
OIC comments on EFRAG draft endorsement advice on IASB Definition of Material (Amendments to IAS 1...
Istituto Nazionale per i Principi Contabili
https://www.efrag.org/en/news-and-calendar/news/efrag-sustainability-reporting-technical-expert-group-meeting-07-october-2024
EFRAG Sustainability Reporting Technical Expert Group Meeting 07 October 2024 | EFRAG
The meeting will now be open for duly registered observers from 13:15 - 17:00 hrs (CET). EFRAG reserves the right to have closed sessions at any point in time...
expert group meetingsustainability reportingefragtechnicaloctober
https://www.efrag.org/en/january-2024
January 2024 | EFRAG
The EFRAG Update is published on a monthly basis to inform constituents about due process publications, public technical discussions held and decisions taken...
januaryefrag
https://effas.com/programme-joint-webinar-on-iasbs-third-agenda-consultation-and-efrags-proactive-research-agenda-9-september-2021/
Webinar on IASB's Third Agenda Consultation and EFRAG's Proactive
Oct 5, 2021 - PROGRAMME | Joint webinar on IASB's Third Agenda Consultation and EFRAG's Proactive Research Agenda - 9 September 2021.
webinariasbthirdagendaconsultation
https://knowledgehub.efrag.org/eng/glossary/esrs-set-1/2338
EFRAG Knowledge Hub
efragknowledgehub
https://effas.com/efrag-sustainability-reporting-board-meeting-05-october-2022/
EFRAG Sustainability Reporting Board meeting 05 October 2022 - EFFAS
Oct 4, 2022 - EFRAG announces that it will hold its EFRAG Sustainability Reporting Board in person/hybrid meeting on Wednesday 05 October 2022 in the EFRAG offices. To...
sustainability reportingboard meetingefragoctobereffas
https://knowledgehub.efrag.org/eng/glossary/esrs-set-1/2283
EFRAG Knowledge Hub
efragknowledgehub
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-1-general-requirements/2025-11-10-quick-fix/ar-10
ESRS 1 - GENERAL REQUIREMENTS - AR 10. | EFRAG Knowledge Hub
The severity is determined by the following factors:
general requirementsesrsarefragknowledge
https://www.corporatedisclosures.org/content/news/efrag-appoints-new-members-to-its-financial-reporting-technical-bodies.html
EFRAG appoints new members to its financial reporting technical bodies :: Corporate Disclosures
new members
https://knowledgehub.efrag.org/eng/interactive/ig/ig3/esrs-e1-climate-change/2023-07-31-da?filter.id=E1-4_15
IG3 - ESRS E1 - CLIMATE CHANGE | EFRAG Knowledge Hub
climate changeesrsefragknowledgehub
https://knowledgehub.efrag.org/eng/qa-table/522
EFRAG Knowledge Hub
efragknowledgehub
https://knowledgehub.efrag.org/eng/interactive/ig/ig3/esrs-2-general-disclosures/2025-11-10-quick-fix?filter.id=BP-1_02
IG3 - ESRS 2 - GENERAL DISCLOSURES | EFRAG Knowledge Hub
general disclosuresesrsefragknowledgehub
https://knowledgehub.efrag.org/eng/interactive/vsme/vsme-standard-annex-i/2025-07-30-ec-rec/c9-gender-diversity-ratio-in-the-governance-body
VSME Standard (Annex I) - 65. | EFRAG Knowledge Hub
If the undertaking has a governance body in place, the undertaking shall disclose the related gender diversity ratio.
annex ivsmestandardefragknowledge
https://accountancyeurope.eu/consultation-response/efrag-requests-comments-on-it-draft-endorsement-advice-on-ibor-phase-2/
EFRAG requests comments on its draft endorsement advice on IBOR Phase 2 - Accountancy Europe
Accountancy Europe has submitted its response to EFRAG's Draft Letter to the European Commission Regarding Endorsement of the....
https://www.efrag.org/en/news-and-calendar/news/governance-updates-at-efrag-new-appointments-and-changes
Governance Updates at EFRAG: New Appointments and Changes | EFRAG
governance updatesnew appointmentsefragchanges
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-srb-online-meeting-26-march-2026
EFRAG SRB Online Meeting 26 March 2026 | EFRAG
online meetingefragsrbmarch
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-1-general-requirements/2025-11-10-quick-fix/84
ESRS 1 - GENERAL REQUIREMENTS - 84. | EFRAG Knowledge Hub
When the undertaking reports comparative information that differs from the information reported in the previous period it shall disclose:
general requirementsesrsefragknowledgehub
https://knowledgehub.efrag.org/eng/interactive/ig/ig3/esrs-2-general-disclosures/2025-11-10-quick-fix?filter.id=GOV-3_03
IG3 - ESRS 2 - GENERAL DISCLOSURES | EFRAG Knowledge Hub
general disclosuresesrsefragknowledgehub
https://knowledgehub.efrag.org/eng/interactive/simplified-esrs/esrs-1/technical-advice/29
ESRS 1 - 29. | EFRAG Knowledge Hub
(new) With respect to the information to be reported, the undertaking shall:
esrsefragknowledgehub
https://lsfi.lu/efrag-published-additional-documents-related-to-their-final-advice-for-revised-european-sustainability-reporting-standards/
EFRAG published additional documents related to their final advice for revised European...
Jan 15, 2026 - The European Financial Reporting Advisory Group published additional documents related to their final advice for revised European Sustainability Reporting...
additional documents
https://knowledgehub.efrag.org/eng/glossary/simplified-esrs/2899
EFRAG Knowledge Hub
efragknowledgehub
https://www.efrag.org/en/sustainability-reporting/esrs-workstreams/issb-consultations
ISSB consultations | EFRAG
issbconsultationsefrag
https://www.eciia.eu/2021/09/efrag-climate-standard-prototype/
EFRAG: Climate standard prototype | ECIIA
Sep 14, 2021 - ECIIA intends to be the consolidated voice for the profession of internal auditing in Europe and to promote the role of internal audit and good corporate...
efragclimatestandardprototype
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-board-nominating-committee-conference-call-4-october-2016
EFRAG Board Nominating Committee conference call 4 October 2016 | EFRAG
nominating committeeconference callefragboardoctober
https://knowledgehub.efrag.org/eng/interactive/ig/ig3/esrs-2-general-disclosures/2025-11-10-quick-fix
IG3 - ESRS 2 - GENERAL DISCLOSURES | EFRAG Knowledge Hub
general disclosuresesrsefragknowledgehub
https://www.corporatedisclosures.org/content/top-stories/issbs-and-efrags-climate-standard-could-be-fully-aligned.html
ISSB's and EFRAG's climate standard could be fully aligned :: Corporate Disclosures
Chair Faber tells the ISSB's Sustainability Consultative Committee
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efragoic-joint-outreach-event-on-fice
EFRAG/OIC joint outreach event on FICE | EFRAG
efragoicjointoutreachevent
https://knowledgehub.efrag.org/eng/glossary/simplified-esrs/2655
EFRAG Knowledge Hub
efragknowledgehub
https://www.efrag.org/en/news-and-calendar/news/efrags-report-on-the-findings-from-the-public-survey-on-the-expected-effects-of-the-introduction-of
EFRAG's report on the findings from the public survey on the expected effects of the introduction...
In July 2015, EFRAG and the National Standard Setters AAT, ANC, ASCG, FRC, and OIC launched a public survey. The IASB also participated in this consultation....
https://neocities.org/site/fxkred
Neocities - EFRAG oldal
fxkred's Neocities site profile, updates, and comments.
neocitiesefragoldal
https://knowledgehub.efrag.org/eng/interactive/ig/ig3/esrs-2-general-disclosures/2025-11-10-quick-fix?filter.id=SBM-3_07
IG3 - ESRS 2 - GENERAL DISCLOSURES | EFRAG Knowledge Hub
general disclosuresesrsefragknowledgehub
https://real-economy-progress.com/sustainability-news-may-efrag-publishes-vsme-report/
The REP Wrap: EFRAG publishes its own VSME statement - Real Economy Progress
May 3, 2026 - This week also saw more carbon removals deals, research on REDD+ effectiveness, and a model policy to help with sustainable soy sourcing
https://real-economy-progress.com/efrag-outlines-next-priorities/
EFRAG outlines next priorities - Real Economy Progress
Apr 27, 2026 - Work programme includes confirmation it will resume work on reporting standards for use by non-EU entities
real economyefragoutlinesnextpriorities
https://www.efrag.org/en/node/20565
EFRAG publishes Feedback Statement on Post-Implementation Review of IFRS 16 Leases | EFRAG
EFRAG has published its Feedback Statement on the
feedback statementpost implementation
https://knowledgehub.efrag.org/eng/glossary/esrs-set-1/2320
EFRAG Knowledge Hub
efragknowledgehub
https://knowledgehub.efrag.org/eng/interactive/vsme/vsme-standard-annex-i/2025-07-30-ec-rec/c1-strategy-business-model-and-sustainability-related-initiatives
VSME Standard (Annex I) - 47. | EFRAG Knowledge Hub
The undertaking shall disclose the key elements of its business model and strategy, including:
annex ivsmestandardefragknowledge
https://knowledgehub.efrag.org/eng/glossary/esrs-set-1/2392
EFRAG Knowledge Hub
efragknowledgehub
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-rrawg-online-meeting-8-october-2026
EFRAG RRAWG Online Meeting - 8 October 2026 | EFRAG
online meetingefragoctober
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-s1-own-workforce/2025-11-10-quick-fix/60
ESRS S1 - OWN WORKFORCE - 60. | EFRAG Knowledge Hub
The undertaking shall disclose:
esrsworkforceefragknowledgehub
https://knowledgehub.efrag.org/eng/glossary/esrs-set-1/2530
EFRAG Knowledge Hub
efragknowledgehub
https://knowledgehub.efrag.org/login
Login | EFRAG Knowledge Hub
EFRAG provides technical expertise and advice on financial reporting standards in Europe
efragknowledgehub
https://accountancyeurope.eu/consultation-response/fee-comment-letter-to-efrag-on-iasb-ed-ifrs-for-sme-2/
FEE Comment Letter to EFRAG on IASB ED IFRS for SME - Accountancy Europe
FEE Comment Letter FEE Comment Letter
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://www.corporatedisclosures.org/content/news/efrag-issues-draft-response-to-iasbs-proposed-financial-instruments-reporting-update.html
EFRAG issues draft response to IASB's proposed financial instruments reporting update :: Corporate...
https://www.eciia.eu/2022/11/efrag-first-set-of-draft-esrs/
EFRAG: first set of draft ESRS | ECIIA
Nov 23, 2022 - ECIIA intends to be the consolidated voice for the profession of internal auditing in Europe and to promote the role of internal audit and good corporate...
efragfirstsetdraftesrs
https://www.efrag.org/en/news-and-calendar/meetings-calendar/efrag-board-meeting-governance-oversight-22-march-2017
EFRAG Board Meeting - Governance & Oversight 22 March 2017 | EFRAG
board meetinggovernance oversightefragmarch
https://knowledgehub.efrag.org/eng/interactive/esrs-set-1/esrs-e1-climate-change/2025-11-10-quick-fix/ar-58/d
ESRS E1 - CLIMATE CHANGE - AR 58. (d) | EFRAG Knowledge Hub
include removals from operations that it owns, controls, or contributes to and that have not been sold to another party through carbon credits;
climate changeesrsarefragknowledge
https://www.todayesg.com/cdp-and-efrag-cdp-question-bank-and-esrs-e1/
CDP and EFRAG Release Mapping between CDP Question Bank and ESRS E1 - TodayESG
Mar 26, 2025 - CDP and EFRAG Release Mapping between CDP Question Bank and ESRS E1
question bankcdpefragreleasemapping
https://www.corporatedisclosures.org/content/top-stories/esrs-simplifications-approved-by-efrag-board.html
ESRS simplifications approved by EFRAG board :: Corporate Disclosures
approved byesrssimplificationsefragboard
https://www.ez-xbrl.com/news/ifrs-efrag-publish-interoperability-guidance/
IFRS Foundation and EFRAG Publish Interoperability Guidance - Ez-XBRL
May 6, 2024 - The IFRS Foundation and EFRAG have published guidance material to illustrate the high level of alignment achieved between the International Sustainability...
ifrs foundationefragpublishinteroperabilityguidance
https://www.efrag.org/en/draft-simplified-esrs
Draft Simplified ESRS | EFRAG
draft simplified esrsefrag
https://knowledgehub.efrag.org/eng/glossary/simplified-esrs/2874
EFRAG Knowledge Hub
efragknowledgehub
https://miamalta.org/news/sustainability-news/13477287
The Malta Institute of Accountants - CDP and EFRAG publish correspondence mapping between CDP...
https://knowledgehub.efrag.org/eng/interactive/ig/ig1/09-2025/56-faqs-on-reporting
IG1 - Materiality Assessment - | EFRAG Knowledge Hub
EFRAG provides technical expertise and advice on financial reporting standards in Europe
materiality assessmentefragknowledgehub
https://www.corporatedisclosures.org/content/news/efrag-recommends-adopting-amendments-to-ias-7-and-ifrs-7.html
EFRAG recommends adopting amendments to IAS 7 and IFRS 7 :: Corporate Disclosures
efragrecommendsadoptingamendments
https://knowledgehub.efrag.org/eng/qa-table/547
EFRAG Knowledge Hub
efragknowledgehub