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- Original SNN English summary, classification metadata and implementation interpretation. The linked EFRAG material remains attributed to EFRAG and is not reproduced.
Official fact
On 9 October 2026, EFRAG extended the deadline for its online survey collecting input for the cost-benefit analysis of the ESRS-40a Exposure Draft to 18 October 2026. EFRAG stated that the additional time is intended to support broader participation and more comprehensive input from non-EU companies within scope. The analysis will inform EFRAG's final advice to the European Commission.
Editorial interpretation
This is a consultation-timeline update rather than an amendment to the ESRS-40a Exposure Draft or a change to current reporting requirements. Materiality is routine because the extension has a clear near-term participation effect for in-scope non-EU companies but does not change the proposed requirements, due-process status or framework trajectory.
Implementation relevance
Non-EU companies within scope should consider submitting cost-and-benefit evidence by 18 October 2026 and continue treating ESRS-40a as an exposure draft pending EFRAG's final advice and European Commission action.