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

01.09.2026

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 & October 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 only)
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)	Recording
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)	Recording
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)	Recording
China 📅 14 October 2026 🕐 9:00-10:45 CEST \| 15:00–16:45 Beijing Time (CST) Jointly organised with the Ministry of Finance of China	Recording
Switzerland 📅 16 October 2026 🕐 11:30-13:00 CEST Jointly organised with ISEAL Alliance	Registration Form
Worldwide Stakeholders 📅 29 October 2026 🕐 17:00-18:30 CEST	Registration Form

Supporting material: Presentation PDF

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

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

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

Related meeting

Mexico - EFRAG Outreach Event on the ESRS for Certain Non-EU Undertakings - Jointly organised with the Consejo Mexicano de Normas de Información Financiera (CINIF)

Related project

ESRS for Certain Non-EU Undertakings in Accordance with Article 40a of the Accounting Directive