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:

Mexico

📅 14 September 2026
🕐 16:30–18:00 CEST | 08:30–10:00 Mexico City time Jointly organised with the Consejo Mexicano de Normas de Información Financiera (CINIF)

Recording

Korea

📅 16 September 2026
🕐 09:00–11:00 CEST | 16:00–18:00 Korea Standard Time (KST) Jointly organised with the Korea Sustainability Standards Board (KSSB)

(for KSSB invited stakeholders)

United States of America

📅 17 September 2026
🕐 15:30–17:00 CEST | 09:30–11:00 Eastern Daylight Time (EDT) Jointly organised with AmCham EU

Recording

Brazil

📅 21 September 2026
🕐 15:30–17:00 CEST | 10:30–12:00 BRT (Brasília time) Jointly organised with Comitê Brasileiro de Pronunciamentos de Sustentabilidade

Recording

New Zealand

📅 22 September 2026
🕐 08:00–09:00 CEST | 18:00-19:00pm NZT Jointly organised with the External Reporting Board (XRB)

Recording

Japan

📅 25 September 2026
🕐 09:00–11:00 CEST | 16:00–18:00 Japan Standard Time (JST) Jointly organised with the Sustainability Standards Board of Japan (SSBJ)

Registration Form

Canada

📅 25 September 2026
🕐 16:00–17:30 CEST | 10:00–11:30 ET Jointly organised with the Canadian Sustainability Standards Board (CSSB)/ Le Conseil canadien des normes d’information sur la durabilité (CCNID)

Registration Form

United Kingdom

📅 29 September 2026
🕐 16:00–17:30 CEST | 15:00–16:30 British Summer Time (BST) Jointly organised with the Institute of Chartered Accountants in England and Wales (ICAEW)

Registration Form In-Person

Registration Form Virtual

Worldwide Stakeholders

📅 12 October 2026
🕐 17:30-19:00 CEST

Registration Form

Switzerland

📅 16 October 2026
🕐 11:30-13:00 CEST Jointly organised with ISEAL Alliance

Registration Form


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