This article provides a comprehensive summary of the status and prospects for sustainabillity reporting in the EU: https://www.allianceforcorporatetransparency.org/news/countdown-reform.html

In the latter part of February we expect to see the final report from EFRAG to the European Commission setting out recommendations on possible EU non-financial reporting standards in a revised Non-Financial Reporting Directive. Read more here: https://www.efrag.org/About/Governance/44/European-Lab-PTF-on-preparatory-work-for-the-elaboration-of-possible-EU-non-financial-reporting-standards--PTF-NFRS#:~:text=European%20Lab%20PTF%2DNFRS%20Chairman&text=He%20became%20President%20of%20Mazars,President%20of%20the%20Mazars%20Group