ESRS-40a

  • EFRAG Agenda Consultation 2027-2029: The 15 February 2027 Deadline

    On 16 October 2026, EFRAG launched a public consultation on its sustainability reporting agenda: a Request for Input (RFI) covering its work from mid-2027 to the end of 2029, with responses due by 15 February 2027. In the EFRAG agenda consultation, EFRAG says it expects no new standard-setting activity from 2027 to 2029 after it…

  • 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…