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Reports on development of EU sustainability reporting standards

Sīkāka informācija

Publikācijas datums
8 marts 2021 (Pēdējoreiz atjaunināts: 8 marts 2021)
Finanšu stabilitātes, finanšu pakalpojumu un kapitāla tirgu savienības ģenerāldirektorāts
Saistītā struktūrvienība
Directorate-General for Financial Stability, Financial Services and Capital Markets Union


These reports, which were prepared at the request of the Commission following an invitation from the Economic and Financial Affairs Council, are an important step in the development of corporate sustainability reporting across the EU. Both reports recognise the importance of coordinating the development of EU sustainability reporting standards with existing and emerging global initiatives. EU sustainability standards are necessary to meet the political ambition and urgent timetable of the European Green Deal. They are also necessary to ensure consistency of reporting rules at the heart of the EU’s sustainable finance agenda , especially the existing Sustainable Finance Disclosure Regulation, the Non-Financial Reporting Directive (NFRD), the Taxonomy Regulation, as well as with the requirements of forthcoming legislation on sustainable corporate governance and due diligence.

The first report proposes a roadmap for the development of a comprehensive set of EU sustainability reporting standards. It was prepared by a multistakeholder task force established by the European Financial Reporting Advisory Group (EFRAG).

A second report proposes reforms to EFRAG’s governance structure to ensure that future EU sustainability reporting standards are developed using an inclusive and rigorous process. It sets out, for example, how national and European authorities will be involved, while ensuring that the process also draws upon the expertise of the private sector and civil society.


8 MARTS 2021
Proposals for a relevant and dynamic EU sustainability reporting standard setting
(4.15 MB - PDF)
8 MARTS 2021
Potential need for changes to the governance and funding of EFRAG
(860.46 KB - PDF)