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With this note I want to bring your attention to some developments that are happening in Europe in the field on non-financial reporting, which is the main focus of interest of the SRC. Indeed February has been a very active month.
The European Commission launched an online public consultation on the review of the Non-Financial Reporting Directive which was issued in 2014. The SRC will respond to the questionnaire, but for your information here is the link: https://ec.europa.eu/info/publications/finance-consultations-2020-non-financial-reporting-directive_en
Besides the Task Force on Climate-Related Reporting of the European Lab, which is part of EFRAG, issued a document that provides an extensive analysis of good practices in the field. It is accompanyed by two Supplementary documents that are very useful to have a full picture of the analysis made. The SRC contributed to that report, and understand it is a very useful document that provides wide coverage about the good practices on climate-reaed reporting. Furthermore we think it might serve as a basis for future developments, particularly given the EC urgency in this critical area. Here is the link to the report and supplements “How to improve climate-related reporting: A summary of good practices from Europe and beyond”.
I really hope all this information will be useful to raise awareness of the great challenge that non-financial reporting represents for us.