Multiple Authors | Ensuring the relevance and reliability of non-financial corporate information

An ambition and a competitive advantage for a sustainable Europe There is currently real momentum surrounding corporate extra-financial information but this expresses itself as part of a proliferation of initiatives which lack both coordination and consistency. This momentum is well established and is grounded in the combination of an expectation and the presence of three factors: a community of committed stakeholders, frameworks of standards representing promising progress and changing practices in companies and on the part of investors. Making real progress based on the momentum already underway means that four aspects must be formulated: the goal, the methodology, the targeted system (in four pillars) and the operational organisation.