Getting to grips with non-financial reporting – FEE case study
December 2016

The ECIIA welcomes a fictional case study produced by the Federation of European Accountants (FEE) aimed at helping businesses get to grips with the very real, mandatory non-financial reporting disclosure regime set to come into force across Europe.

The report – Disclose what truly matters – shows how the fictional company Jolie Vallée reports on a wide range of issues including business models, materiality and the environment. It includes hints, tips and further information on each topic.

“This document will help businesses and internal auditors get a better grip on what the challenges are to the new non-financial reporting regime,” Henrik Stein, ECIIA President, says. “It recognises that boiler-plate reporting is unlikely to be effective and will help companies that have not yet begun the process take the first step on their journey to excellence.”

Internal audit can contribute significantly to non-financial reporting and the ECIIA and its affiliates have produced a range of guidance on the subject, including:

The Directive should be finalised by end of December 2016 and detailed guidance completed by end of December 2017. Read more on the expected details of the directive here.

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