Themes

Reporting


The annual report of a listed company is an important source of information for institutional investors. The information that is included in that report is used by active institutional investors to base their investment decisions on and to hold the management of the company to account. It is important for institutional investors that listed companies provide an integrated view of their long-term value creation model, the sustainability of their business model and the material long-term risks (‘integrated reporting’). Eumedion is committed to improve relevant disclosures by listed companies and to improve accountability by the management board, the supervisory board and the external auditor to the shareholders’ meeting.

Relevant documents

Position Paper global standard setter for non-financial reporting

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Directive on financial statements

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Regulation adopting certain international accounting standards

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Position paper partly owned subsidiaries

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