The recently created CRC is made up of 10 academics of recognized prestige who have been actively involved in EAA activities. All have an extensive experience in research in non-financial reporting, among other areas, and are very interested in addressing the new challenge of the EAA.

With the CRC, EAA wants to actively participate in the debate about how companies can and should inform the wide variety of stakeholders about their activities and their impact on society in general. The fact that non-financial information is attracting the interest of regulatory bodies has been a determining factor in the decision of the EAA to collaborate with those that issue the guidelines and standards so that the academic community can have an influence on them.

A clear example of the recent normative tendency is Royal Decree-Law 18/2017, by which the Directive 2014/95 / EU of the European Parliament and the Council was transposed in Spain. It modifies the Commercial Code, the Companies Law of Capital and the Audit of Accounts, and has led to the obligation to disclose non-financial information and information on diversity by certain large companies and business groups.