EFRAG Resumed Work on the European Sustainability Reporting Standard for Non-EU Groups and Launches Field Test Call for Interest

EFRAG is launching a call for interest to participate in the field test of the draft Non-EU ESRS (N-ESRS) ahead of its public consultation in July 2026. Interested? Register before 1 July and secure direct interaction with EFRAG shaping the future sustainability reporting standard for non EU groups.

EFRAG has resumed its work on the sustainability reporting standard development for non-EU groups (N-ESRS), as per the Corporate Sustainability Reporting Directive (CSRD). The dedicated standard will need to be applied by non-EU groups with significant EU activities as defined in the scope of Article 40a of the Accounting Directive.

EFRAG expects to launch a public consultation on the draft non-EU ESRS (N-ESRS) Group Sustainability Reporting Standard in the second half of July 2026. The consultation will run for 100 days and will provide stakeholders with the opportunity to contribute to shaping the framework for sustainability reporting by non-EU groups active in the EU market.

As part of this process, EFRAG is inviting companies to express their interest in participating in a dedicated field test of the exposure draft, as a component of EFRAG’s standard setting due process. The field test will play a key role in assessing the feasibility and operability of the proposed requirements, including considerations related to:

  • Interoperability
  • Mixed approach

  • 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 N-ESRS Exposure Draft 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.

The questionnaire must be completed within 70 days of the start of the field test, which will begin upon publication of the Exposure Draft.

During the final 30 days of the consultation period, EFRAG will analyse the feedback received and organise follow-up interviews or workshops with participants.

How to Participate in the Field Test

To confirm your company’s interest to participate in the field test, please complete the registration form by 1 July 2026:

What's next ?

Participating companies will be provided with detailed instructions and a tailored questionnaire to be completed by the end of September. As a second step, one-to-one interviews with EFRAG will take place in October 2026, during the last 30 days of the public consultation.

Alongside the public consultation, EFRAG will host a series of educational webinars in the second half of July 2026 across different time zones. These sessions will present the objectives and structure of the draft N-ESRS Exposure Draft and provide stakeholders with an opportunity to share feedback.

Further information on the consultation timeline, webinar registration and the field test will be published shortly on EFRAG’s website.

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