Beyond the GAAP no. 181 - October 2023
published its common priorities at European level for the 2023 reporting
period.
Unsurprisingly, the regulator expects the 2023 annual financial statements to take a transparent approach to disclosing the material impacts of climate change and current macroeconomic conditions. The section on non-financial reporting focuses in particular on the information to be provided under Article 8 of the Taxonomy Regulation, climate issues (in light of the increased requirements under the forthcoming CSRD directive) and scope 3 greenhouse gas emissions.