EFRAG publishes Draft Assessment Report on KPI-based reporting for SMEs

On 3 April 2026, EFRAG published its Draft Assessment Report on the interest in a voluntary template for small and medium-sized enterprises (SMEs) at the European Single Access Point (ESAP) to facilitate financing.

In July 2025, the European Commission requested EFRAG to assess stakeholder interest in such a template, considering the potential costs and benefits for both SMEs and investors, and to provide its report by June 2026. The mandate given to EFRAG is directly linked to the European Commission’s initiative to enhance the accessibility and comparability of financial information for SMEs within the EU and to facilitate access to financing.

EFRAG’s Draft Assessment Report analyses in particular the potential benefits, costs and design of such a reporting template and takes into account the perspectives of companies and investors.

The Draft Assessment Report is open for public consultation until 27 May 2026. The Draft Assessment Report and further information are available on EFRAG’s project page.

The ASCG followed the discussions and will actively contribute to EFRAG’s consultation.