About Connectivity

Connectivity is pivotal to the enhancement of the corporate reporting system. In June 2022, the EFRAG FRB approved the addition of a project on the connectivity between financial reporting and sustainability reporting to the EFRAG proactive research workplan. This project was top-ranked in priority during the May 2021 EFRAG proactive agenda consultation.

Key milestones

Meetings with EFRAG Reporting TEGs and Boards

EFRAG Connectivity Project Deliverables

EFRAG and other publications and events

EFRAG Connectivity Advisory Panel

Key Milestones

Meetings with EFRAG FR and SR Reporting TEGs and Boards

11 May 2023 FR TEG

3 May 2023 FRB and SRB

13 April 2023 FR TEG

8 February 2023 FRB & FR TEG – Approval of project scope

17 January 2023 FR TEG & SR TEG – Project scope

1 June 2022 FRB – Project initiation

18-19 May 2022 FR TEG – Project initiation (Due to being the top-ranked proactive research project in EFRAG’s 2021 agenda consultation

EFRAG Connectivity project deliverables

EFRAG connectivity project initial paper “Connectivity considerations and boundaries of different Annual Report sections”, short version of the paper, and video with key takeaways by EFRAG CAP leaders

EFRAG Connectivity Advisory Panel

The EFRAG CAP is a 22-person multi-stakeholder advisory group (consisting of preparers, users, academics, auditors, enforcers, and consultants) with financial reporting, sustainability reporting, and cross-sectoral expertise. Its remit is to provide input to the EFRAG Secretariat and technical bodies supervising the EFRAG connectivity project (EFRAG Technical Expert Groups and EFRAG FRB) and actively contribute to the development of the EFRAG connectivity project deliverables. This contribution includes guiding and participating in the EFRAG Secretariat’s development of conceptual scene setting content, development of illustrations of connectivity, and formulating any recommendations. Its members were selected out of 158 applicants.

EFRAG CAP is chaired by Jens Berger. Concepts sub-group leader is Leo van der Tas and Examples development sub-group leader is Cédric Tonnerre.

More details, including on the EFRAG CAP’s composition can be found here.

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