April 27, 2026 CET 12:00-14:00 online
The EAA’s Financial Reporting Standards Committee and the EAA’s Sustainability Reporting Committee in cooperation with EFRAG will organize a workshop on the 27th of April 2026 from 12:00 – 14:00 on the recently released Discussion Paper of EFRAG on: “Connectivity of Financial Reporting and Sustainability Reporting”. The Discussion Paper highlights concepts, types and mechanisms of the connectivity of reported information. The Discussion Paper identifies current gaps and makes suggestions for the way forward, including clarifying the boundary of financial statements with respect to disclosures.
After an introduction of the Discussion Paper by Vincent Papa (EFRAG – Director, Financial Reporting), the workshop zooms in on the following current points of debate: (1) How to define connectivity (from a financial materiality perspective – from an impact materiality perspective); (2) how to define intertemporal connectivity and anticipated financial effects; and (3) whether connectivity is also a governance challenge. Academic contributors are Thorsten Sellhorn (Ludwig Maximilians University), Mercedes Luque Vilchez (University of Cordoba) and Amama Shaukat (Brunel University). The workshop will be moderated by Ann Jorissen (University of Antwerp). The presentations will be followed by a discussion with input from the workshop participants in order to stimulate the academic debate on connectivity, to suggest relevant additional available research to EFRAG related to connectivity and to discuss future research opportunities.
Registration for the workshop is available here
A link to EFRAG’s Discussion Paper “Connectivity of Financial Reporting and Sustainability Reporting”, is available here.
