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30 October 2026

EFRAG’s ESRS-40a: ESRS for non-EU companies: Accountancy Europe calls for practical and decision-useful sustainability reporting

Accountancy Europe has responded to EFRAG’s public consultation questionnaire on the draft European Sustainability Reporting Standards for non-EU companies under Article 40a of the Accounting Directive (ESRS-40a).

We appreciate the standards aim to serve the CSRD’s level playing field...

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