EFRAG publishes Exposure Draft ESRS for certain non-EU Undertakings (ESRS-40a)
Due Date: 31/10/2026
Following a request from the European Commission, EFRAG developed the ESRS for certain non-EU Undertakings (ESRS-40a) Exposure Draft.
Category: Sustainability Activity
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In this section
• Documents open to comment
• OIC Pronouncements
• Regulations
OIC responds to the European Commission on the draft delegated acts regarding the new sustainability standards and the voluntary standard
The OIC has published its comment letter in response to the European Commission’s consultation on the draft delegated acts concerning the new sustainability standards (revised ESRS) and the voluntary standard.
The EC publishes draft delegated acts on simplified sustainability standards (Revised ESRS) and the voluntary sustainability standard for consultation
The European Commission has published for consultation: the draft delegated act regarding simplified sustainability standards (Revised ESRS) and the draft delegated act on the voluntary sustainability standard.
Directive (EU) regards certain corporate sustainability reporting requirements
Today the Directive (EU) 2026/470, amending Directives 2006/43, 2013/34, 2022/2464 and 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements, is published in the Official Journal of the European Union and it will come into force on the twentieth day after its publication.
OIC publishes its comment letter to EFRAG Draft Amended ESRS
The Organismo Italiano di Contabilità has published its comment letter to EFRAG Draft Amended ESRS Attached the comment letter
Directive (EU) No 2025/794 of 14 April 2025
The Directive (EU) No 2025/794 of 14 April 2025, published in the Official Journal of the European Union L series on 16 April 2025, amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements.
OIC proposals on Omnibus initiative
OIC publishes proposals regarding the sustainability matter related to the Omnibus initiative.