Pollutant Pricing Mechanisms- EFRAG research project

In June 2022, after considering constituents' feedback to the  EFRAG and IASB decisions agenda consultations along with the IASB's decisions on the additions to its work plan, the EFRAG FRB approved the addition of a project on pollutant pricing mechanisms (PPMs) to the reserve list of the EFRAG proactive research agenda. 

In H1 2024, the EFRAG Secretariat collaborated with the IASB (via distributing an IASB staff survey to EFRAG stakeholders including CFSS) while assessing the pervasiveness of mandatory and voluntary credit schemes in the EU. In H2 2024, the EFRAG Secretariat will extend the initial problem definition analysis before suggesting and seeking approval for the possible scope of an EFRAG research project.