The European Financial Reporting Advisory Group has announced three livestreamed webinars on 22 July 2026 on the development of the Exposure Draft European Sustainability Reporting Standards for Third-Country Undertakings, previously referred to as ESRS for Non-EU Groups. The sessions will explain the legal context and reporting requirements under Article 40a of the Corporate Sustainability Reporting Directive and outline EFRAG’s proposed standard-setting approach and development timeline for the draft standard. The same 90-minute webinar will be offered at 9:00, 13:30 and 17:30 CEST to accommodate different time zones. Speakers include Kerstin Lopatta, chair of the EFRAG Sustainability Reporting Board, Giulia Bottazzi of the European Commission’s DG FISMA, and Chiara Del Prete, chair of the EFRAG Sustainability Reporting Technical Expert Group. With the exposure draft anticipated to be available for public consultation, the sessions are positioned as an early opportunity for companies in scope to hear directly from EFRAG and the European Commission and raise questions during dedicated Q&A segments.