EFRAG Outreach Event: ESRS-40a for All Stakeholders

Description

Are you a non-EU company operating in Europe with significant activities? If your business will fall under Article 40a of the Accounting Directive, now is your chance to shape the sustainability reporting standard.

Join us for the final event of our virtual world tour! Follow a panel discussion bringing together diverse stakeholder perspectives on how the proposals in the Exposure Draft may support global comparability, transparency, feasibility and interoperability. Hear directly from non-EU and EU companies, users and assurance providers, and gain insights into their views and expectations.

Throughout September & October 2026, EFRAG is organising a series of outreach events to gather stakeholder feedback on the Exposure Draft of the European Sustainability Reporting Standards (ESRS) for Certain Non-EU Undertakings (ESRS-40a ED). They complement the ongoing public consultation, which is open until 31 October 2026.

Programme - stay tuned, more speakers to be announced soon!

AGENDA	SPEAKER
Welcome and Introduction:	Kristian Koktvedgaard, EFRAG, Acting SRB Chair Chiara Del Prete, EFRAG, SR TEG Chair
Panel discussion: perspectives and insights moderated by Kristian Koktvedgaard & Chiara Del Prete	Adam Gaskell, Head of Corporate Technical, AVIVA Jason Bond, Partner, Professional Practice Director of ESG matters, EY Arnoud Kuijpers, Head of Annual & Sustainability reporting, ASML Jungeun Shim, Vice President overseeing Group-wide ESG Strategy, HD Korea Shipbuilding & Offshore Engineering Catherine Boyd, Global Head of ESG Strategy & Operations, Janus Henderson Investors
Closing Remarks	Chiara Del Prete, EFRAG, SR TEG Chair

Learn more about the ESRS-40a public consultation