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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.


The European Lab PTF-RNFRO has been tasked to identify good reporting practices of sustainability-related risks and opportunities and how these are linked to developing and sustaining a company’s business model/s. Access to related disclosures including through the application of technology is also being considered. 

The objective of this outreach is to understand the factors that influence companies’ reporting of sustainability-related risks and opportunities and the impacts on the business model. The PTF-RNFRO is seeking stakeholder views on users’ expectations and needs, and preparer challenges associated with current reporting practices.

Stakeholders are invited to participate in this outreach and share their views by responding to the following survey that takes approximately 10 minutes to complete.  The survey is open until end of January 2021.

Any questions on this survey can be directed to EuropeanLab@efrag.org.