ECIIA has reacted to the European Corporate Reporting Lab Consultation on Future projects.
They have highlighted the importance of the assurance process for the NFR information as well as the integration of the risks (strategic, compliance, reputation, operational and external stakeholders relationship) in the enterprise risk management system.
It is important to make sure that organisations are measuring the right things and that effective systems, processes, and controls are in place to capture the information and report on it.
EFRAG’s summary report is available here.