{"id":25329,"date":"2026-10-27T16:04:39","date_gmt":"2026-10-27T16:04:39","guid":{"rendered":"https:\/\/generationimpact.global\/?p=25329"},"modified":"2026-10-27T16:04:39","modified_gmt":"2026-10-27T16:04:39","slug":"platform-sustainable-finance-statement-non-eu-esrs-40a","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/news\/platform-sustainable-finance-statement-non-eu-esrs-40a\/","title":{"rendered":"Platform on Sustainable Finance Issues Recommendations on Non-EU ESRS Framework"},"content":{"rendered":"\n<p>The Platform on Sustainable Finance, an advisory body to the European Commission, has released a statement regarding the Exposure Draft European Sustainability Reporting Standards for non-EU companies, known as ESRS 40-a.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Core Recommendations for Non-EU Reporting<\/strong><\/h2>\n<p>The statement addresses the Exposure Draft standards developed by EFRAG in accordance with Article 40a of the Accounting Directive. The consultation period for these standards remains open until 31 October.<\/p>\n<p>To ensure effective implementation, the advisory group recommends that the final ESRS 40-a retain strong alignment with the standards applied to EU undertakings, while appropriately acknowledging the specific legal mandate tailored to non-EU firms.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Taxonomy Integration and Reporting Perimeter<\/strong><\/h2>\n<p>The advisory body calls for promoting EU Taxonomy-related disclosures where necessary to support the broader functionality of the EU sustainable finance architecture.<\/p>\n<p>Furthermore, the statement advises against introducing a mixed approach, urging regulators to maintain a consistent global reporting perimeter for sustainable impacts.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Sources<\/strong><\/h2><ul class=\"wp-block-list ul-fix fs-16 m-fs-14\">\n<li><a href=\"https:\/\/finance.ec.europa.eu\/publications\/platform-sustainable-finances-statement-esrs-non-eu-companies-esrs-40_en\" target=\"_blank\" rel=\"nofollow noreferrer noopener\">Platform on Sustainable Finance\u2019s statement on the ESRS for non-EU companies (ESRS 40-a)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Platform on Sustainable Finance, an advisory body to the European Commission, has released a statement regarding the Exposure Draft European Sustainability Reporting Standards for non-EU companies, known as ESRS 40-a. Core Recommendations for Non-EU Reporting The statement addresses the Exposure Draft standards developed by EFRAG in accordance with Article 40a of the Accounting Directive. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":25330,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"categories":[20],"tags":[166,179,133,234,174],"class_list":["post-25329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-csrd","tag-efrag","tag-esrs","tag-european-commission","tag-sustainable-finance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Platform on Sustainable Finance Statement on Non-EU ESRS 40-a<\/title>\n<meta name=\"description\" content=\"The Platform on Sustainable Finance has issued recommendations on EFRAG&#039;s Exposure Draft ESRS 40-a for non-EU undertakings.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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