EFRAG (European Financial Reporting Advisory Group)
A European association that advises the European Commission on financial reporting and, since the CSRD, drafts the European Sustainability Reporting Standards (ESRS) and the voluntary standard for SMEs (VSME). In December 2025 it delivered its technical advice on simplified ESRS.
See also: ESRS (European Sustainability Reporting Standards)
Reference source: www.efrag.org
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