EU CSRD Art 19a

Flags of the European Union, the United States and Germany hang in a meeting room, Munich, Germany

Proposed ESRS-40a for CSRD reporting: Factors for US-based multinationals

The European Commission estimates that as many as 450 US-based multinationals will be picked up by 40a reporting.

Michael R. Littenberg, Ropes & Gray; Marc Rotter, Ropes & Gray; Peter Witschi, Ropes & Gray

Sep 9, 2026

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