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DEVELOPMENT
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TIMELINE
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Glass Lewis consultation on change to research perspectives closes
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16 October 2026
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European Commission consultation on draft delegated regulation on buy-back programmes and stabilisation measures under MAR closes
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19 October 2026
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EFRAG consultation on Datapoints for Revised ESRS closes
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23 October 2026
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Consultation on ESRS-40a, for certain non-EU undertakings, closes
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31 October 2026
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Submission of gender pay gap reports to Gender Pay Gap Portal becomes mandatory for in-scope employers from November 2026
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November 2026
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ESMA consultation on updated guidelines on disclosure requirements under the Prospectus Regulation closes
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9 November 2026
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Revised ESRS enter into force
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10 November 2026
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EFRAG consultation on XBRL Taxonomy for Revised ESRS closes
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11 November 2026
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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.
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