The European Financial Reporting Advisory Group has extended the submission deadline for its call for tender for a cost and benefit analysis to support development of the European Sustainability Reporting Standards for non-EU companies, or N-ESRS. Applications are now due by 25 June 2026, replacing the previous 18 June deadline. The selected contractor will work with EFRAG and use stakeholder input from public consultation, field testing and outreach, together with independent research. The assignment covers two deliverables: a preliminary cost and benefit analysis due in late September 2026, based on an exposure draft expected in mid-July 2026, and a final analysis due on 20 January 2027, based on EFRAG technical advice expected in January 2027. The tender is open to eligible organisations in the European Economic Area and European Free Trade Association countries, as well as consortia with expertise in economic analysis, sustainability reporting or regulatory impact assessment.