ESRS for Non-EU Groups

The Exposure Draft ESRS for Non-EU Groups was discussed during 2024 and first months of 2025 by the EFRAG SR TEG and EFRAG SRB and was last discussed by the EFRAG SRB in its 26 February 2026 meeting but was put on hold in the context that the ESRS for Non- EU Groups will have to be based on simplified ESRS as adopted by the EC as Delegated Act. The 26 February 2025 text constitutes a stabilised version at that date based on the 2023 ESRS as a summarised technical outcome of the work performed. The draft unapproved Exposure Draft is for information purposes only under the understanding that it does not represent an official position of EFRAG.