Consultation response

We have responded to the European Commission’s consultation document Fitness check on the EU framework for public reporting by companies.

Overall, we assess that the EU public reporting framework adds value and is mostly effective and relevant. However, there is room for improvement, especially related to consistency between different legislative instruments.

Moreover, we believe that the audit profession can help companies report information that is more reliable with the objective to provide trust and confidence to users. Therefore, we support the alignment on EU level of the audit and assurance requirements, the management report and non-financial information disclosures for large and listed entities.

We have also provided comments regarding long-term and sustainable value creation, non-financial reporting, international/national financial reporting and technology.

See the questionnaire and letter below.

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