18/11/2025 (Agence Europe) – “Trustworthy reporting isn’t produced by ever-longer templates. It’s produced by governance that works”, says the Centre for European Policy Studies (CEPS) in a position paper published on Tuesday 18 November (see EUROPE 13741/11). This translates into ethical leadership, clear board accountability, audit committees with extensive powers, and internal controls that are designed, implemented and explained so that users can rely on them. The quickest way to achieve consistent, high-quality reporting is to raise the minimum requirements for internal control reporting and strengthen the capabilities of audit committees, harmonise frameworks where this facilitates comparability, and adapt expectations to the size and maturity of the company. (AD)