The European Financial Reporting Advisory Group has invited EU companies and other stakeholders to join upcoming engagement and research activities on how its forthcoming Voluntary Standard (VS) for sustainability reporting could be applied by non-SME companies outside the scope of the Corporate Sustainability Reporting Directive (CSRD). EFRAG will in particular consider applications from EU companies that are not SMEs and have fewer than 1,000 employees or annual turnover below EUR 450 million. Participation is open more broadly to auditors, business associations, lenders, business partners, investors and other users of sustainability information. Planned activities include webinars, surveys, events and interviews to gather insights on how sustainability reporting is developing across Europe and how the VS could work in practice, with expressions of interest requested by 20 April 2026.
European Financial Reporting Advisory Group 2026-04-16
European Financial Reporting Advisory Group calls for expressions of interest to support testing of its forthcoming voluntary sustainability reporting standard
The European Financial Reporting Advisory Group is seeking participation from EU non-SME companies outside the Corporate Sustainability Reporting Directive, particularly those with fewer than 1,000 employees or annual turnover below EUR 450 million, to support work on its forthcoming Voluntary Standard for sustainability reporting. Participation is also open to auditors, business associations, lenders, business partners, investors and other users of sustainability information through webinars, surveys, events and interviews.