{"id":26221,"date":"2026-09-01T17:00:00","date_gmt":"2026-09-01T17:00:00","guid":{"rendered":"https:\/\/generationimpact.global\/notizie\/efrag-outreach-events-esrs-non-eu-undertakings\/"},"modified":"2026-11-01T14:20:07","modified_gmt":"2026-11-01T14:20:07","slug":"efrag-incontri-esrs-imprese-extra-ue","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/it\/news\/efrag-incontri-esrs-imprese-extra-ue\/","title":{"rendered":"L&#8217;EFRAG organizza a settembre incontri di consultazione sulla bozza ESRS per le imprese extra UE"},"content":{"rendered":"\n<p>Per tutto il mese di settembre 2026 l&#8217;EFRAG terr\u00e0 una serie di incontri per raccogliere i riscontri degli stakeholder sull&#8217;Exposure Draft degli European Sustainability Reporting Standards per alcune imprese extra UE. Le sessioni online e regionali affiancano la consultazione pubblica in corso, aperta fino al 31 ottobre 2026.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Obiettivo degli incontri sugli ESRS per le imprese extra UE<\/strong><\/h2>\n<p>Le imprese extra UE con attivit\u00e0 significative in Europa che rientrano nell&#8217;articolo 40a della direttiva contabile sono invitate a contribuire alla definizione della bozza di regole di rendicontazione di sostenibilit\u00e0.<\/p>\n<p>Gli esperti dell&#8217;EFRAG illustreranno le principali disposizioni dell&#8217;Exposure Draft ESRS-40a, discuteranno le modifiche strutturali proposte e risponderanno direttamente alle domande dei partecipanti.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Calendario regionale e organizzazioni partner<\/strong><\/h2>\n<p>Le sessioni sono organizzate insieme a organismi internazionali di normazione e ad associazioni di categoria regionali in sette importanti giurisdizioni extra UE.<\/p>\n<p>L&#8217;EFRAG ha confermato che ulteriori incontri per altre giurisdizioni e per i normatori nazionali saranno annunciati a tempo debito.<\/p>\n<div class=\"areoi-element card mb-4 rounded-8 border-table overflow-hidden\"><div class=\"areoi-element table-responsive\" role=\"region\" aria-label=\"Calendario degli incontri EFRAG sugli ESRS per le imprese extra UE\" tabindex=\"0\"><table class=\"table table-bordered mb-0 fs-16 m-fs-14 table-striped\">\n<caption>Calendario degli incontri EFRAG sugli ESRS per le imprese extra UE<\/caption><thead><tr><th scope=\"col\">Giurisdizione<\/th><th scope=\"col\">Data<\/th><th scope=\"col\">Orario (CEST)<\/th><th scope=\"col\">Co-organizzatore<\/th><\/tr><\/thead><tbody>\n<tr><th scope=\"row\">Messico<\/th><td>14 settembre 2026<\/td><td>16:30-18:00<\/td><td>Consejo Mexicano de Normas de Informaci\u00f3n Financiera (CINIF)<\/td><\/tr>\n<tr><th scope=\"row\">Corea del Sud<\/th><td>16 settembre 2026<\/td><td>09:00-11:00<\/td><td>Korea Sustainability Standards Board (KSSB)<\/td><\/tr>\n<tr><th scope=\"row\">Stati Uniti<\/th><td>17 settembre 2026<\/td><td>15:30-17:00<\/td><td>AmCham EU<\/td><\/tr>\n<tr><th scope=\"row\">Nuova Zelanda<\/th><td>22 settembre 2026<\/td><td>08:00-09:00<\/td><td>External Reporting Board (XRB)<\/td><\/tr>\n<tr><th scope=\"row\">Giappone<\/th><td>25 settembre 2026<\/td><td>09:00-11:00<\/td><td>Sustainability Standards Board of Japan (SSBJ)<\/td><\/tr>\n<tr><th scope=\"row\">Canada<\/th><td>25 settembre 2026<\/td><td>16:00-17:30<\/td><td>Financial Reporting &#038; Assurance Standards Canada (CSSB-CCNID)<\/td><\/tr>\n<tr><th scope=\"row\">Regno Unito<\/th><td>29 settembre 2026<\/td><td>16:00-17:30<\/td><td>Institute of Chartered Accountants in England and Wales (ICAEW)<\/td><\/tr>\n<\/tbody><\/table><\/div><\/div>\n<div class=\"areoi-element\"><h2 class=\"wp-block-heading\"><strong>Domande frequenti<\/strong><\/h2><div class=\"row areoi-element m-row-gap-20 section-faq mb-20 mb-lg-32\"><div class=\"col areoi-element col-12 d-flex flex-column gap-20\">\n<details class=\"wp-block-details m-fs-14\" style=\"font-size:16px\"><summary><h3 class=\"fs-18 m-fs-16 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Quando si chiude la consultazione EFRAG sugli ESRS per le imprese extra UE?<\/h3><\/summary><p class=\"fs-18 m-fs-16 mt-20 mb-0 has-custom-color-4-color has-text-color has-link-color\">Il questionario di consultazione pubblica sull&#8217;Exposure Draft ESRS-40a resta aperto fino al 31 ottobre 2026.<\/p><\/details>\n<details class=\"wp-block-details m-fs-14\" style=\"font-size:16px\"><summary><h3 class=\"fs-18 m-fs-16 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Quali imprese extra UE rientrano nelle regole ESRS previste dall&#8217;articolo 40a?<\/h3><\/summary><p class=\"fs-18 m-fs-16 mt-20 mb-0 has-custom-color-4-color has-text-color has-link-color\">Le regole riguardano le imprese extra UE con attivit\u00e0 significative in Europa che superano le soglie fissate dall&#8217;articolo 40a della direttiva contabile.<\/p><\/details>\n<\/div><\/div><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Quando si chiude la consultazione EFRAG sugli ESRS per le imprese extra UE?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Il questionario di consultazione pubblica sull'Exposure Draft ESRS-40a resta aperto fino al 31 ottobre 2026.\"}}, {\"@type\": \"Question\", \"name\": \"Quali imprese extra UE rientrano nelle regole ESRS previste dall'articolo 40a?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Le regole riguardano le imprese extra UE con attivit\u00e0 significative in Europa che superano le soglie fissate dall'articolo 40a della direttiva contabile.\"}}]}<\/script><\/div>\n<h2 class=\"wp-block-heading\"><strong>Fonti<\/strong><\/h2><ul class=\"wp-block-list ul-fix fs-16 m-fs-14\">\n<li><a href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/save-the-dates-efrag-outreach-events-on-the-esrs-for-certain-noneu-undertakings\" target=\"_blank\" rel=\"nofollow noreferrer noopener\">EFRAG: Save the Dates: EFRAG Outreach Events on the ESRS for Certain Non-EU Undertakings<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Per tutto il mese di settembre 2026 l&#8217;EFRAG terr\u00e0 una serie di incontri per raccogliere i riscontri degli stakeholder sull&#8217;Exposure Draft degli European Sustainability Reporting Standards per alcune imprese extra UE. Le sessioni online e regionali affiancano la consultazione pubblica in corso, aperta fino al 31 ottobre 2026. Obiettivo degli incontri sugli ESRS per le [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26222,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"categories":[1831],"tags":[1847,1866,1867,1960,1870],"class_list":["post-26221","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notizie","tag-csrd","tag-efrag","tag-esrs","tag-non-eu-companies","tag-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EFRAG: incontri sugli ESRS per le imprese extra UE | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"A settembre 2026 l&#039;EFRAG organizza incontri per le imprese extra UE soggette all&#039;articolo 40a della direttiva contabile, prima della 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