EFRAG – The new European standard-setter?
If the European Union (EU) decides to set its own standards for non-financial reporting (NFR), it will need a standard-setting
body. Recently, vice president Valdis Dombrovskis wrote to Mr Gauzès, the president of the European Financial Reporting Advisory
Group (EFRAG), asking him to advise the Commission whether the governance of EFRAG would need to change were it to have that
role. This article considers the EC’s request in the context of EFRAG’s evolution since its creation in 2001.
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