In its October update podcasts, the European Financial Reporting Advisory Group (EFRAG) reviews sustainability and financial reporting developments, including Kristian Koktvedgaard’s appointment as acting chair of its Sustainability Reporting Board. The sustainability episode revisits the consultation on EFRAG’s 2027–2029 agenda, which seeks views on implementation support, voluntary reporting, interoperability and digital tools for work from mid-2027. Other highlights include a tender to develop an education and certification platform within the European Sustainability Reporting Standards (ESRS) Knowledge Hub and a survey on the cost-benefit analysis of ESRS-40a. On financial reporting, the update covers the public consultation on EFRAG’s draft comment letter responding to proposed targeted amendments to the IFRS Foundation Constitution. It also highlights a 2 December 2026 event on International Financial Reporting Standard 18 and updates on financial reporting projects relevant to investors and analysts.

Related updates