08/11/2024 - Save the Date: Webinars on ESRS for Non-EU Groups | 19-20 November 2024

Per article 40a of the CSRD, non-EU companies that generate over EUR 150 million per year in the EU and that have in the EU either a branch with a turnover exceeding EUR 40 million or a subsidiary that is a large company or a listed SME will have to report on the sustainability impacts at the group level of that non-EU company as from financial year 2028, with first sustainability reports published in 2029. The CSRD foresees the adoption of separate standards for this purpose; these are referred to as ESRS for Non-EU Groups or NESRS in short.

EFRAG is arranging webinars on this project for interested stakeholders on 19 and 20 November 2024 at 3 different times to accommodate different time zones. This is to allow the highest number of stakeholders to participate in the discussion. The agenda for the 3 webinars will be the same.

In each webinar, a representative from the European Commission will present the legal context for the NESRS focusing on Article 40a to d of the Corporate Sustainability Reporting Directive (CSRD). This will be followed by EFRAG sharing the progress on the project including the standard-setting approach and planned timelines. Both sections will be followed by a Q&A session.

Dates and times:​​