An effective internal control environment for EU filers: does it lead to greater protection of capital-market stakeholders?

Published on: Jul 01, 2022

Existing EU legislation requires an entity whose securities are traded on an EU regulated market to include, in its annual financial reporting, a corporate governance report describing the key aspects of its internal control and risk management systems pertaining to financial reporting. Individual Member States may set more extensive requirements and national legislative frameworks cover a wide range of different approaches. These factors have contributed to an EU debate over the need for a more consistent and stronger approach to legislation governing corporate internal controls in Member States. Internal controls that are effectively designed, operated, and maintained, with appropriate oversight, are fundamental to high-quality corporate reporting.

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