EFRAG is holding a series of outreach events throughout September 2026 to gather stakeholder feedback on the Exposure Draft of the European Sustainability Reporting Standards for Certain Non-EU Undertakings. These online and regional sessions complement an ongoing public consultation survey open until 31 October 2026.
Purpose of the ESRS Non-EU Outreach Sessions
Non-EU businesses operating in Europe with significant activities falling under Article 40a of the Accounting Directive are invited to help shape the draft sustainability reporting rules.
EFRAG experts will outline key provisions of the ESRS-40a Exposure Draft, discuss proposed structural changes, and take direct questions from session participants.
Regional Schedule and Partner Organisations
The sessions are organised jointly with international standard-setting bodies and regional trade organisations across seven major non-EU jurisdictions.
EFRAG confirmed that additional outreach events for other jurisdictions and national standard setters will be announced in due course.
| Jurisdiction | Date | Time (CEST) | Co-organiser |
|---|---|---|---|
| Mexico | 14 September 2026 | 16:30-18:00 | Consejo Mexicano de Normas de Información Financiera (CINIF) |
| Korea | 16 September 2026 | 09:00-11:00 | Korea Sustainability Standards Board (KSSB) |
| United States | 17 September 2026 | 15:30-17:00 | AmCham EU |
| New Zealand | 22 September 2026 | 08:00-09:00 | External Reporting Board (XRB) |
| Japan | 25 September 2026 | 09:00-11:00 | Sustainability Standards Board of Japan (SSBJ) |
| Canada | 25 September 2026 | 16:00-17:30 | Financial Reporting & Assurance Standards Canada (CSSB-CCNID) |
| United Kingdom | 29 September 2026 | 16:00-17:30 | Institute of Chartered Accountants in England and Wales (ICAEW) |
Frequently Asked Questions
When does the EFRAG consultation on ESRS for non-EU companies close?
The public consultation survey for the ESRS-40a Exposure Draft remains open until 31 October 2026.
Which non-EU companies fall under the Article 40a ESRS rules?
The rules target non-EU companies operating in Europe with significant activities that meet the thresholds set out under Article 40a of the Accounting Directive.
