The European Financial Reporting Advisory Group published its July update, covering its endorsement advice to the European Commission on amendments to IAS 28, a public consultation on the ESRS-40a Exposure Draft for certain non-EU undertakings and findings on emerging European Sustainability Reporting Standards reporting practices. Feedback on the ESRS-40a Exposure Draft is open until Oct. 31, 2026. The update also highlights EFRAG’s analysis of more than 900 assured sustainability statements, an extended deadline for its user survey on the International Accounting Standards Board’s Risk Mitigation Accounting proposals, and the European Commission’s publication of delegated acts on the revised ESRS and Voluntary Sustainability Reporting Standard.
European Financial Reporting Advisory Group2026-08-03
European Financial Reporting Advisory Group reviews IAS 28 advice, ESRS consultation and sustainability reporting practices
The European Financial Reporting Advisory Group’s July update covers IAS 28 endorsement advice, an ESRS-40a consultation for certain non-EU undertakings and findings from more than 900 assured sustainability statements. Feedback on the exposure draft is due by Oct. 31, 2026.