Projects
Activity type
- ESRS - Implementation Guidance
- ESRS - Non-EU Groups
- ESRS - Sector Specific
- ESRS - SMEs
- ESRS - XBRL Taxonomy
- ESRS – Interoperability
- Proactive/research activities
- Work related to IFRS Foundation consultations
- EFRAG governance
- Work related to IFRS standard setting and endorsement
- Ad hoc projects for the European Commission
Topics
- Concepts and general guidance
- Consolidation, interests in other entities and joint arrangements
- Equity, financial instruments and hedging
- Governance, politics, policies and priorities
- Non-financial assets
- Non-financial liabilities, provisions, contingent liabilities and contingent assets
- Presentation of financial statements and disclosure unrelated to specific assets and liabilities
- Specific activities
- Open for comment
Oil & Gas (OG) standard setting
Responsibles
Anna Dauteuil
Pedro Faria
Gemma Sanchez Danes
Fredré Ferreira
Chiara Del Prete
Phase
Research phase
Non-EU Groups standard setting
Responsibles
Fredré Ferreira
Chiara Del Prete
Phase
Research phase
Financial Institutions standard - research phase
Responsibles
Gemma Sanchez Danes
Marie Falk
Fredré Ferreira
Didier Andries
Elisa Bevilacqua
Chiara Del Prete
Phase
Research phase
Voluntary reporting standard for SMEs (VSME)
Responsibles
Elisa Bevilacqua
Chiara Del Prete
Phase
Concluded
ESRS LSME (ESRS for Listed SMEs)
Responsibles
Chiara Del Prete
Paolo Mazzeo
Phase
Concluded
EFRAG ESRS Q&A Platform
Responsibles
Chiara Del Prete
Sebastian Heintges
Bernhard Frey
Fredré Ferreira
Nichita Madan
Phase
Monitoring
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Exposure draft consultation
Article 8 XBRL Taxonomy
Responsibles
Richard Boessen
Phase
Concluded