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The European Financial Reporting Advisory Group (EFRAG) has launched a public consultation on the Exposure Draft of the European Sustainability Reporting Standards for certain non-EU undertakings (ESRS-40a ED). EFRAG is inviting interested stakeholders
from both within and outside the European Union to provide feedback on the proposed standard before 31 October 2026.
The draft standard applies to certain third-country undertakings with significant activities in the European Union that meet the reporting thresholds set out in Article 40a of the Accounting Directive and supports the implementation of the Corporate Sustainability
Reporting Directive (CSRD). EFRAG encourages undertakings to provide feedback on the proposals in the Exposure Draft, including on the practical implementation challenges and the relevance of the resulting disclosures.
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