The European Financial Reporting Advisory Group has launched a request for input to shape its sustainability reporting strategy and activities from mid-2027. As core standard-setting milestones under the Corporate Sustainability Reporting Directive approach completion, the consultation seeks views on how EFRAG should balance implementation support, voluntary reporting, global interoperability, digital tools and research over the next three years. Stakeholders are asked to identify the most useful forms of implementation support, related technical issues and priority topics for research on emerging trends. The review reflects the reporting landscape created by the Omnibus I Directive, evidence from the first two reporting cycles for the largest companies, growing interest in voluntary reporting and lessons from EFRAG’s earlier implementation work. It also builds on recent resources supporting the revised European Sustainability Reporting Standards and Voluntary Standard, including the Knowledge Hub, datapoint list and digital taxonomy work. EFRAG plans to discuss the feedback in the first and second quarters of 2027 and issue its 2027–2029 sustainability reporting workplan in the second quarter, subject to approval by its Sustainability Reporting Board.
European Financial Reporting Advisory Group launches consultation on 2027–2029 sustainability reporting priorities
The European Financial Reporting Advisory Group is consulting on its sustainability reporting priorities from mid-2027, covering implementation support, voluntary reporting, interoperability, digital tools and research. It expects to publish its 2027–2029 workplan in the second quarter of 2027 after Sustainability Reporting Board approval.