Save the Date: Webinars on ESRS for Non-EU Groups | 19-20 November 2024

Join the EFRAG webinar best suited to your agenda on the development of the draft ESRS for Non-EU Groups!

Per article 40a of the CSRD, non-EU companies that generate over EUR 150 million per year in the EU and that have in the EU either a branch with a turnover exceeding EUR 40 million or a subsidiary that is a large company or a listed SME will have to report on the sustainability impacts at the group level of that non-EU company as from financial year 2028, with first sustainability reports published in 2029. The CSRD foresees the adoption of separate standards for this purpose; these are referred to as ESRS for Non-EU Groups or NESRS in short.

EFRAG is arranging webinars on this project for interested stakeholders on 19 and 20 November 2024 at 3 different times to accommodate different time zones. This is to allow the highest number of stakeholders to participate in the discussion. The agenda for the 3 webinars will be the same.

In each webinar, a representative from the European Commission will present the legal context for the NESRS focusing on Article 40a to d of the Corporate Sustainability Reporting Directive (CSRD). This will be followed by EFRAG sharing the progress on the project including the standard-setting approach and planned timelines. Both sections will be followed by a Q&A session.

Dates and times:​​

  • Tuesday 19 November 2024, from 09:00 to 10:30 (CET); 13:30 to 15:00 (IST); 16:00 to 17:30 (CST and HKT) 17:00 to 18:30 (JST and KST); 19:00 to 20:30 (AEDT)

  • Tuesday 19 November 2024, from 14:00 to 15:30 (CET); 13:00 to 14:30 (GMT); 15:00 to 16:30 (SAST)

  • Wednesday 20 November 2024, from 18:00 to 19:30 (CET); 12:00 to 13:30 (EST); 14:00 to 15:30 (BRT); 09:00 to 10:30 (PST)

Please log your interest for the relevant session here.

For questions as to whether sustainability statement in accordance with article 40 of the Accounting Directive has to be produced or other questions related to CSRD/Accounting directive, please refer to the European Commission's FAQ's on the topic.


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