The European Financial Reporting Advisory Group (EFRAG) has submitted its recommendations to the European Commission on the possible development of European non-financial reporting standards (see EUROPE B12512A16). The roadmap, several hundred pages long, was made public on Monday 8 March.
In June 2020, the Commission had indeed asked EFRAG to provide technical advice in case the EU decided to develop non-financial reporting standards (see EUROPE B12430A22) as part of the revision of the...