On the Horizon

DEVELOPMENT	TIMELINE
Glass Lewis consultation on change to research perspectives closes	16 October 2026
European Commission consultation on draft delegated regulation on buy-back programmes and stabilisation measures under MAR closes	19 October 2026
EFRAG consultation on Datapoints for Revised ESRS closes	23 October 2026
Consultation on ESRS-40a, for certain non-EU undertakings, closes	31 October 2026
Submission of gender pay gap reports to Gender Pay Gap Portal becomes mandatory for in-scope employers from November 2026	November 2026
ESMA consultation on updated guidelines on disclosure requirements under the Prospectus Regulation closes	9 November 2026
Revised ESRS enter into force	10 November 2026
EFRAG consultation on XBRL Taxonomy for Revised ESRS closes	11 November 2026