Risks, opportunities and business model
- Lina Lemessiou, Hocine Kebli, Vincent Papa
Reporting of non-financial risks and opportunities and linkage to the business model
The aim of the second project of the European Lab is to identify good reporting practices around the theme of the project from a sustainability perspective and addressing what is commonly known as ESG factors. The project is expected to consider the needs and expectations of a wide range of users and other stakeholders, the extent to which they are addressed by current reporting practices, and the challenges faced by companies in providing that information.
The members of the European Lab PTF on Reporting of non-financial risks and opportunities and linkage to the business model (PTF-RNFRO) were appointed by the European Lab SG at the end of May 2020. The PTF-RNFRO shall be responsible for further scoping and conducting the project, in agreement with and under the supervision of the European Lab SG.
19/01/2021 - Stakeholders’ views sought on non-financial risks and opportunities reporting practices
The European Lab @EFRAG Project Task Force on Reporting of Non-Financial Risks and Opportunities and linkage to the business model (PTF-RNFRO) seeks stakeholders’ views on factors influencing current reporting practices. Stakeholders’ feedback will help the PTF-RNFRO to contextualise the assessment of what can be considered as good reporting practices on risks and opportunities and the business model. The survey is open until end of January 2021.