ESRS for Certain Non-EU Undertakings in Accordance with Article 40a of the Accounting Directive, Exposure draft consultation | EFRAG

EFRAG Extends Deadline for Cost-Benefit Analysis Survey on ESRS-40a to 18 October 2026

Non-EU companies within the scope of ESRS-40a reporting now have until 18 October 2026 to submit their responses.

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EFRAG and the SSBJ Meet in Brussels to Jointly Host Outreach Event on the ESRS-40a Exposure Draft and to Hold Bilateral Meeting

EFRAG and SSBJ join forces in Brussels for ESRS-40a outreach, exchanging views & strengthening cooperation on sustainability reporting.

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EFRAG Calls for Public Input on Cost-Benefit Analysis for the Exposure Draft ESRS for Certain Non-EU Undertakings (ESRS-40a)

Your voice matters! Non-EU companies in scope of ESRS-40a: Share your views on costs and benefits in EFRAG’s CBA survey by 11 October.

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

Join EFRAG’s outreach events on the ESRS for Certain Non-EU Undertakings Exposure Draft (ESRS-40a). Register now to share your feedback!

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EFRAG Launches Public Consultation on the ESRS-40a Exposure Draft for Certain Non-EU Undertakings

EFRAG opens the consultation on ESRS-40a Exposure Draft inviting all interested stakeholders to comment before 31 October 2026.

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Deadline Extended to 8 July : ESRS for Third-Country Undertakings - Field Test Call for Expression of Interest

The Call for Expression of Interest is now open until 8 July. If you are a company in the scope, participate in the field test !

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