EFRAG
EFRAG is a private association established in 2001 with the encouragement of the European Commission to serve the public interest. EFRAG extended its mission in 2022 following the new role assigned to EFRAG in the CSRD, providing Technical Advice to the European Commission in the form of fully prepared draft EU Sustainability Reporting Standards and/or draft amendments to these Standards. Its Member Organisations are European stakeholders and National Organisations and Civil Society Organisations.
EFRAG’s activities are organised in two pillars: A Financial Reporting Pillar: influencing the development of IFRS Standards from a European perspective and how they contribute to the efficiency of capital markets and providing endorsement advice on (amendments to) IFRS Standards to the European Commission. Secondly, a Sustainability Reporting Pillar: developing draft EU Sustainability Reporting Standards, and related amendments for the European Commission.
Обновление EFRAG — FR, октябрь 2025 г.
Обновление EFRAG — SR, октябрь 2025 г.
EFRAG Update - FR September 2025
EFRAG Update - SR September 2025
Informative Session Simplified ESRS 1 – General Requirements
Informative Session Simplified ESRS 2 – General Disclosures
Informative Session Simplified ESRS Environmental Standards
Informative Session Simplified ESRS Social Standards
Informative Session Simplified ESRS G1 – Business Conduct
#EFRAG Update June 2025 Podcast EP. SR 07
#EFRAG Update June 2025 Podcast EP. FR 07
#EFRAG Update May 2025 Podcast EP. FR 06
#EFRAG Update May 2025 Podcast EP. SR 06
#EFRAG Update April 2025 Podcast EP. FR 05
#EFRAG Update April 2025 Podcast EP. SR 05
VSME in Action Empowering SMEs for a Sustainable Future
#EFRAG Update March 2025 Podcast EP. FR 04
#EFRAG Update March 2025 Podcast EP. SR 04
#EFRAG Update February 2025 Podcast EP. FR 03
#EFRAG Update February 2025 Podcast EP. SR 03
Educational XBRL Tagging Videos - Part 01
Educational XBRL Tagging Videos - Part 02
#EFRAG Update January 2025 Podcast EP. SR 02
#EFRAG Update January 2025 Podcast EP. FR 02
#EFRAG Update Nov-Dec 2024 Podcast EP. SR 01
#EFRAG Update Nov-Dec 2024 Podcast EP. FR 01
#EFRAG Conference 2024 - Part 02
#EFRAG Conference 2024 - Part 01
#EFRAG Conference 2024 - Part 03
Voluntary Sustainability Reporting Standard for non-listed SMEs (#VSME) - Part 01