Save the Dates: EFRAG Outreach Events on the ESRS for Certain Non-EU Undertakings

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.

Throughout September 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 survey, which is open until 31 October 2026.

The sessions offer an opportunity to learn more about the proposed draft standard, ask questions and share your views directly with EFRAG. EFRAG experts will present key aspects of the exposure draft while discussing proposed changes, listen to feedback and taking questions from attendees.

Are you located in one of the countries listed below and subject to future ESRS requirements for non-EU undertakings? Register now for your local session, and share your feedback with EFRAG:

Stay tuned: more outreach events will be announced soon, covering additional national standard setters and jurisdictions around the world.

Please note that where a registration link is not yet available, it will be added shortly.

Learn more about the ESRS for Certain Non-EU Undertakings and the 100-day public consultation.

Questions? Get in touch: esrs-40a@efrag.org