EFRAG Extends Deadline for Cost-Benefit Analysis Survey on ESRS-40a to 18 October 2026
EFRAG is extending the deadline for its online survey collecting input for the Cost-Benefit Analysis (CBA) of the Exposure Draft ESRS for Certain Non-EU Undertakings in accordance with Article 40a of the Accounting Directive (ESRS-40a). Non-EU companies within the scope of ESRS-40a reporting now have until 18 October 2026 to submit their responses.
The deadline has been extended to allow for broader participation and more comprehensive input from non-EU companies within the scope of ESRS-40a reporting.
EFRAG encourages interested non-EU companies within the scope of ESRS-40a reporting to take this additional opportunity to share their views.
The survey aims to gather information on the expected costs and benefits of applying the proposed reporting requirements of the ESRS-40a Exposure Draft.
The CBA will assess the implications of the proposed requirements for reporting companies, as well as the potential benefits for EU companies in terms of promoting a level playing field. The findings will help ensure that EFRAG’s final advice to the European Commission takes into account the different perspectives of stakeholders.
More info about the CBA in the first call for input.
For any questions or further information, please contact the ESRS-40a team at esrs-40a@efrag.org.