European Commission: Corporate reporting – improving its quality and enforcement

18 November 2021

This consultation will directly feed into an impact assessment that the Commission will prepare in 2022 with a view to: (i) assessing problems with the quality of corporate reporting; and (ii) comparing possible options to remedy these problems.

 The public consultation launched in parallel with this document is divided into five parts seeking views about the overall impact of the existing EU framework for the three pillars of high-quality and reliable corporate reporting: corporate governance, statutory audit and supervision. It also seeks views about the interaction between the three pillars. Finally, the consultation contains specific questions on each of the three pillars, including on whether/what issues have been identified and whether action is considered necessary, on potential actions and their expected impact. A factual summary report will be published on the consultation page after the public consultation is closed.

Commission

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