EFRAG publishes paper on connectivity and boundaries of annual report sections
EFRAG publishes paper on connectivity and boundaries of annual report sections
The European Financial Reporting Advisory Group (EFRAG) has published a paper "Connectivity considerations and boundaries of different Annual Report sections. The paper lays out the conceptual foundations, categories and benefits of connectivity. The paper also analyses reporting boundaries across different Annual Report sections and points to several grey areas on the location of information. It suggests steps to enhance connectivity and lessen the expectation gaps around reporting boundaries, including leveraging XBRL-tagged technology, the development of a sustainability reporting conceptual framework, and enhanced management commentary guidance.
EFRAG has also released a short version of the report. The report and the short version may be accessed here.
EFRAG has also released a short version of the report. The report and the short version may be accessed here.