In its study of March 2019, the FSMA took stock for the first time of non-financial reporting by large listed companies in Belgium. In that study, the FSMA drew attention to good practices and presented a number of recommendations regarding the quality of reporting non-financial information.

Since the publication of that study, sustainability reporting has undergone significant development. It is for this reason that the FSMA has, two years later, drawn up a new overview of non-financial reporting by listed companies. The present study examines what areas have seen progress. It also looks at whether companies have taken into account the recommendations of the previous study.

Study 48 on non-financial reporting (FR) Study 48 on non-financial reporting (NL)