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EY comment letter to EFRAG on draft ESRS for certain non-EU undertakings
EY submitted a comment letter to EFRAG on ESRS for certain non-EU undertakings in accordance with Accounting Directive ED Article 40a.
EY supports the overall direction of EFRAG’s exposure draft for the European Sustainability Reporting Standards for certain non-EU undertakings under Article 40a of the Accounting Directive, subject to some targeted improvements.