The need of a fair level playing field, to also include corporate sustainability reporting for SMEs, be it with special adapted processes, to help foster a better access to credit for them.The support to electronic format reporting and to a common reporting to be included in the management report, even for small and micro companies.The need to ensure compatibility between financial and sustainability reporting items and data management.The need to consider trade credit and payment terms or payment delays practices as a core item of the corporate reporting.This new draft aims at revamping the former non-financial reporting directive to increase its scope and push more companies to report on non-financial items.įEBIS provided a comments paper to the consultation, outlining theįollowing major aspects of this important item for business information providers: Period on the draft was running until July 14, 2021. The new draft proposal on Corporate Sustainability Directive (new name of the former non-financial reporting directive) was released by the European Commission in April 2021 and the consultation FEBIS provided a comments paper on the new Corporate Sustainability Reporting directive proposal.

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