Recent days have seen increased activity from EFRAG, the European Advisory Group for the European Economic Recovery. Financial Reporting. This is an initiative to support the European Commission in preparing requirements and guidelines for corporate reporting. In recent years, EFRAG has also worked to prepare guidelines for non-financial reporting related to sustainable development.

EFRAG – financial and non-financial reporting

In May, EFRAG accelerated the pace of work:

  • An initiative to digitize reporting has been launched;
  • A meeting of the working group on sustainability reporting was held.
  • Two meetings of the financial reporting working group have been scheduled;
  • recruitment for environmental specialists has been announced;
  • more EFRAG reports and proposals have been coming out.

Such a flurry of work indicates that we can expect more recommendations and changes in non-financial reporting soon, as EFRAG is responsible for preparing guidelines for the Corporate Sustainability Reporting Directive (CSRD). So it’s worth keeping an eye on the EFRAG website, as it’s possible that more standards – ESRS for specific industries – will start to be published.

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