«This report is intended to shine a light on current reporting of the business model and links to the risks and
opportunities that flow from its operations in creating value for the company and its stakeholders(...)»
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«Disclaimer
This report and its supplement (Supplementary Document: Good reporting practices) have been prepared by the
European Lab Project Task Force on Reporting of Non-financial Risks and Opportunities and Linkage to the
Business Model (PTF-RNFRO). The contents of this report and its supplement are the sole responsibility of the
PTF-RNFRO. The European Lab Steering Group Chair has assessed that appropriate quality control and due
process had been observed and has approved the publication of this document and its supplement.
The views expressed in this report and its supplement are those of the PTF-RNFRO, except where indicated
otherwise. The report and its supplement do not represent the official views of EFRAG or any individual
member of the European Lab Steering Group. This report and its supplement do not have any authoritative or
normative status.
References to specific screenshots from corporate reports as good reporting examples do not imply that the
overall sustainability reporting of the associated company is considered to be good. Screenshots from corporate
reports may not provide all relevant information and further information and context may be provided in the
associated corporate report. For each screenshot, a reference to the corporate report or other sources from
which it was extracted is included.
This report and its supplement include interactive links to facilitate readers accessing the source documents of
the good reporting examples and reference material included. All such links were active and functioning at the
time of publication.
Questions about the European Lab and its projects can be submitted to EuropeanLab@efrag.org».
