ESRS-40a

  • ESRS-40a for Non-EU Undertakings: The FY2028 Reporting Trigger

    On 11 September 2026 EFRAG opened a survey asking large non-EU companies to put a number on the cost of a reporting obligation many of them have not yet started to build for. The obligation sits in Articles 40a to 40d of the EU Accounting Directive: from financial year 2028, the EU subsidiary or branch…