EFRAG Publishes Paper Addressing Interplay of Connectivity and Annual Report 

• EFRAG has published a paper [“Connectivity considerations and boundaries of different Annual Report sections”] laying out the conceptual foundations, categories and benefits of connectivity, which is a relatively new concept within authoritative reporting. The paper also analyses reporting boundaries and points to several grey areas on the location of information. It suggests steps to enhance connectivity and lessen the expectation gaps around reporting boundaries. A [short version] is also available.