31. July 2019
EFRAG has recently launched an agenda consultation for the European Corporate Reporting Lab @EFRAG.
In the paper accompanying this consultation EFRAG introduces three potential future projects, namely (1) Reporting of social matters and human rights, (2) Reporting of non-financial risks and opportunities, and linkage to the business model, and (3) Reporting on the materiality assessment process and outcomes for Environment, Social and Governance (ESG) matters.
EFRAG seeks input on the prioritisation of these projects. Constituents are further requested to advise on other projects to be added to the Lab’s agenda. Responses are possible until 30 September 2019. Further details on the consultation and the short online questionnaire can be found here