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The way forward on non-financial reporting: Can we align Europe's policy priorities with international standard setting?
CDSB brings together different perspectives from the EU and globally to explore how market demand for sustainability reporting standardisation can be achieved.

The European Green Deal and the need to build back greener after the global pandemic have only emphasized the need for consistent, comparable and decision-useful corporate non-financial information.

2021 will be a turning point on these issues, with the review of the Non-Financial Reporting Directive in Europe and the development of the European Sustainability Reporting Standards. Several jurisdictions are mandating the TCFD Recommendations, and the IFRS Foundation has recently announced the establishment of the Sustainability Standards Board (SSB), based on the climate-related financial disclosure standard prototype developed by the Group of 5 (CDP, CDSB, GRI, IIRC and SASB).


Despite significant progress, making sense of multiple initiatives remains a challenge. The need for further standardisation is widely supported, however there are diverging views on how to achieve this.

This event gathers key stakeholders, such as the European Commission, IFRS Foundation, and EFRAG, to discuss the way forward in the development of a global approach to non-financial reporting standards and how to ensure that it works both on European and global levels.
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