INTRODUCTION
Purpose of this consultation
W
elcome to EFRAG's online questionnaire for the Agenda Consultation, intended to inform EFRAG’s three-year workplan from mid-2027 onwards.
This consultation seeks stakeholder feedback on activities and priority topics to inform the development of EFRAG's workplan. It reflects the new reporting landscape created by the Omnibus I Directive. The consultation takes into account evidence from the first two reporting cycles of the largest companies, increasing interest in voluntary reporting, and ongoing developments in global sustainability reporting. It also builds on lessons learned from EFRAG's implementation support activities in 2024.
The Request for Input (RFI) seeks input from all stakeholders interested in sustainability reporting on:
a) the strategic direction and balance of sustainability reporting activities,
b) the key features of future implementation support activities and deliverables
c) the stakeholders’ needs and corresponding technical issues that could be addressed in implementation activities, and
d) priority topics for research on emerging trends and issues.
How to provide feedback?
This questionnaire is a tool for providing structured feedback on the RFI and does not reproduce the content of the RFI in full. Each topic in the questionnaire includes a short background summary for convenience, but respondents should read the relevant section(s) of the RFI before answering. Where a question refers to a specific paragraph, section or table of the RFI, please consult that reference directly. If you wish to comment on an aspect of the RFI that is not covered by a specific question, please use the "Other comments" question at the end of the questionnaire. The RFI can be downloaded
here.
You can save a draft of the survey and return to it at a later time, by clicking the ‘Save and continue later’ button in the top right corner of the page.
Please submit your answers by 15 February 2027 at 18.00 CET by clicking on the ‘Submit’ button at the bottom of the survey. EFRAG will only consider responses for which the ‘Submit’ button has been used.
EFRAG encourages online submissions as this will support a more efficient and rapid analysis of feedback. However, EFRAG will also accept comment letters submitted by email to SRagenda@efrag.org.
For any technical queries about the survey, please contact
SRagenda@efrag.org.
The survey can be downloaded as a PDF here for convenience, but only online submissions will be considered.
Structure of the questionnaire and consent to publication
This online questionnaire is structured in two parts:
Part 1 – Survey participant information
Part 2 – Survey questions
- Topic 1 – Strategic direction and balance of sustainability reporting activities
- Topic 2 – Key features of EFRAG future implementation support (IS) activities and deliverables
- Topic 3 – Stakeholders' needs and corresponding technical issues that could be addressed in EFRAG implementation activities
- Topic 4 – Priority topics for research on emerging trends and issues
- Topic 5 – Other comments
Fields marked with * are mandatory.
You will receive an email confirming receipt of your response upon submission. Please check your spam folder if you do not see the confirmation email.
EFRAG’s due process procedure requires the publication of a feedback statement.