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.

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.