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Summary report on the roundtable on the future agenda and feedback statement on the agenda consultation of the European Lab

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

23 Oct 2019

As part of its consultation on the future agenda of the European Corporate Reporting Lab, the European Financial Reporting Advisory Group (EFRAG) held a roundtable on 10 September 2019.

The summary report reveals that of the three future project topics proposed (A) reporting of social matters and human rights; (B) reporting of non-financial risks and opportunities, and linkage to the business model; and (C) reporting on the materiality assessment process and outcomes for Environment, Social and Governance (ESG) matters), the audience ranked (B) the highest (77%), followed by (C) (58%) and (A) (subdivided into three subtopics supported by 7%-19%). Please click to access the full report on the EFRAG website.

In its October meeting, the European Lab Steering Group evaluated feedback from 51 constituents across 15 jurisdictions and decided that project (B) will be the next project on its agenda.

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