On January 4, 2024, EFRAG will publish for public consultation the European standards for sustainability reporting applicable to both listed and non-listed SMEs. These standards will be mandatory for listed SMEs reporting under CSRD starting from the financial year 2026. For non-listed SMEs a set of voluntary standards will also be proposed.

We invite all EMAS stakeholders to review the draft standards and share their feedback. Please check the EFRAG Website for updates.