European Commission 21 April 2021, COMMISSION STAFF WORKING DOCUMENT Fitness Check on the EU framework for public reporting by companies Accompanying the document Report from the Commission to the European Parliament, the Council and the European Economic and Social Committee on the review clauses in Directives 2013/34/EU, 2014/95/EU, and 2013/50/EU

EUROPEAN COMMISSION Brussels, 21.4.2021 SWD(2021) 81 final COMMISSION STAFF WORKING DOCUMENT Fitness Check on the EU framework for public reporting by companies Accompanying the document Report from the Commission to the European Parliament, the Council and the European Economic and Social Committee on the review clauses in Directives 2013/34/EU, 2014/95/EU, and 2013/50/EU {COM(2021) 199 final}