The CSRD requires the European Commission (EC) to consult the Member States and the European Parliament on EFRAG’s work program.
A document setting out the proposed EFRAG Sustainability Reporting work programme for 2026 was approved by the EFRAG SRB on 26 March 2026.
🔑 Key takeaways
EFRAG’s 2026 work programme outlines the Sustainability Reporting Pillar’s priorities, shaped by CSRD mandates, the Omnibus I Directive, and the renewed EC pilot project running until mid‑2027.
Activities depend on the adoption of Delegated Acts for the Voluntary Standard (VS) and simplified ESRS, expected in June 2026. A stable draft of the Delegated Act on simplified ESRS is currently anticipated in April 2026.
🔹 Core Priorities for 2026
📝 Standard‑setting:
Development of N‑ESRS for non‑EU groups under CSRD Article 40a, including a public consultation (mid‑July to mid‑October 2026) and delivery of technical advice by end of January 2027 (tentative).
🖥️ Digitalisation:
Digitalisation is recognised as a key enabler for the effective application of ESRS and VS.
An ESRS XBRL taxonomy will be developed following the ESRS simplification to support machine-readability, as well as further enhancement of the ESRS Knowledge Hub with interactive and multilingual features (subject to funding), as well as publication of the XLS list of ESRS requirements.
🫂 SME Ecosystem:
Continuation of support for SMEs through the SME Forum. Research on emerging practices from VSME reports will inform future guidance.
Technical enhancements to the XBRL taxonomy and the Digital Template are expected to continue, supporting usability, interoperability and digital readiness.
🎓 Education:
Creation of training materials, videos, and structured learning modules, integrated into the Knowledge Hub.
💁 Implementation Support:
Focus on designing future support mechanisms. An Agenda Consultation (July–October 2026) will gather stakeholder input on priorities for ESRS and VS implementation guidance.
Work on Anticipated Financial Effects is planned jointly with ISSB.
EFRAG also envisages updating the State of Play report already issued in 2025, in order to assess emerging ESRS reporting practices. A similar report will also be issued for reports prepared in compliance with VSME.
⛓️ Interoperability:
Ongoing alignment with ISSB/SASB, GRI and GHG Protocol, including consultation responses, updated mappings, and digital interoperability efforts.
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The program has been developed considering regulatory timelines and resource allocation. It also takes account of the need to wait until the Commission has adopted the Delegated Acts for the VS and for Simplified ESRS (expected in June 2026) before launching any new public consultations.
Deliverables for the second half of 2026 are indicative and subject to regulatory and market developments.