Deadline Extended to 8 July : ESRS for Third-Country Undertakings - Field Test Call for Expression of Interest
Deadline extended! The Call for Expression of Interest is now open until 8 July. Register to participate in EFRAG's field test of the Exposure Draft ESRS for Third Country Undertakings.
The field test will take place alongside EFRAG's public consultation, expected to start in the second half of July 2026, and offers third country companies active in the EU market the opportunity to provide practical feedback on the proposed requirements of the Exposure Draft.
The ESRS for Third-Country Undertakings (ESRS-TC) will need to be applied by third-country companies with significant EU activities as defined in the scope of Article 40a of the CSRD.
The field test will play a key role in assessing the feasibility and relevance of the proposed requirements, including considerations related to the following areas:
1) How to avoid double reporting (Interoperability)
2) Option to limit the non-climate disclosure to EU-related impacts only (Mixed approach)
3) References to EU law and regulation
Feedback gathered during the field test will support EFRAG’s technical work and help ensure that the future standard is practical and fit for purpose.
What does it entail ?
Participating companies will simulate the application of the Exposure Draft ESRS-TC and based on this experience:
- Complete a questionnaire to collect input on the feasibility and relevance of the results
- Identify challenges encountered during the test
- Suggest potential improvements and solutions.
Participants may choose to test selected sections of the standard (e.g. specific topics) or the full Exposure Draft. They may also choose to test one or more of the three areas above. The simulated disclosures will not be made public.
The field test survey must be completed and returned to EFRAG within 70 days of the start of the field test, which will begin upon publication of the Exposure Draft and the public consultation.
During the final 30 days of the consultation period, EFRAG will analyse the feedback received and organise follow-up interviews or workshops with participants.
All field test responses will be treated confidentially and shared exclusively within the EFRAG Secretariat. Any public reports resulting from this field test will fully aggregate and anonymise all company information and individual responses.
How to participate in the field test
To signal your company’s interest to participate in the field test, please complete by 8 July 2026 COB the following form. Please note that this is an indication of your interest to participate, while your commitment to the test will be confirmed after the issuance of the Exposure Draft.
What's next
Companies who communicate their interest in participating to the field test will receive detailed instructions and a tailored questionnaire to be completed by the end of September (tentative timeline).
They will also have to confirm their commitment to participation within one week of the publication of the Exposure Draft ESRS for Third-Country Undertakings.
After having provided their completed questionnaire to EFRAG, as a second step, companies will be invited to interviews or workshops with EFRAG in October 2026, during the last 30 days of the public consultation.
Alongside the public consultation, EFRAG will host a three webinars on 22 July 2026 across different time zones. These sessions will present the objectives and structure of the Exposure Draft ESRS for Third-Country Undertakings and provide stakeholders with an opportunity to share feedback.
Further information on the consultation timeline and the field test will be published shortly on EFRAG’s website.
Please note that as of June 2026, the ESRS for Non-EU Group project is now referred to as ESRS for Third-Country Undertakings.