EFRAG seeks input on cost-benefit analysis for the Exposure Draft ESRS-40a
EFRAG seeks input on cost-benefit analysis for the Exposure Draft ESRS-40a
The European Financial Reporting Advisory Group (EFRAG) has launched a survey to support its cost-benefit analysis of the Exposure Draft ESRS for Certain Non-EU Undertakings (ESRS-40a). The survey seeks feedback from non-European Commission companies that would be subject to the proposed reporting requirements, with the aim of assessing the expected costs and benefits of implementation and informing EFRAG’s advice to the European Commission.
Responses will contribute to an analysis designed to balance the perspectives of reporting entities and other stakeholders, with feedback accepted until 11 October 2026.
More details are available in the press release.
Responses will contribute to an analysis designed to balance the perspectives of reporting entities and other stakeholders, with feedback accepted until 11 October 2026.
More details are available in the press release.