This page gathers the public responses we have received on the Cogito* paper Interconnected standard setting for corporate reporting. A summary of all responses received will be published on this page after the deadline for comments.

About the publication
Global risks and opportunities mean that financial information alone cannot give a full picture of a company’s performance. Climate change, environmental degradation, social unrest and internally generated intangibles are addressed by non-financial information (NFI) reporting. However, the hundreds of NFI reporting initiatives available are leading to confusion and the potential for greenwashing. For an effective response to these global issues and stakeholder demands, NFI reporting needs to be harmonised and interconnected with financial reporting.

This thought-leadership paper* introduces nine criteria and applies them to four approaches to interconnected standard setting for corporate reporting. It sets out the vision of our independent task force and offers ideas on how we can make progress towards a global corporate reporting structure.

• This publication is part of Accountancy Europe’s Cogito series. We set up Cogito (i.e. I think) to provide new ideas for the European accountancy profession, enhance innovation and contribute more to business and society. Cogito publications aim to stimulate debate; the views expressed thus do not reflect the official positions of Accountancy Europe or those of any of its 51 member bodies.