Key Takaway for the CFO

"The basic accounting and reporting principle of materiality is extended. I need to keep an eye on accounts that have an economic, sustainability, or dual materiality."

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  1. Introduction 2. Our Approach 3. Case Studies with company reports 5. Main Features 4. Connected Financial and Sustainability Reporting 5. Why are we developing it? 6. Is There a Film/TV Industry Version? 7. Questions



2019: European Green Deal and Sustainable Finance Disclosures Regulation.

2020: 2030 EU climate target (-55%); EFRAG to standardize connected financial and sustainability reporting (IFRS, GRI, SASB/IIRC, TCFD, WICI, UN).

2021: Strategy for financing the transition to a sustainable economy; CSRD announced (changes in EU accounting and audit law); Reprex Eviota concept based on our iotables 0.4.7, which was updated with environmental impact analysis.

2022: EU Taxonomy (“Climate Delegated Act” see: FAQ). Reprex Music Eviota with MusicAIRE and wins Hague Innovators Award Audience Prize; Horizon Europe Research & Innovation winner.

Future Timeline

2023: Corporate Sustainability Reporting Directive (CSRD); first 50,000 companies apply the new rules for the financial year 2024 (report in in 2025.) Investors, banks, insurance companies, granting organizations, corporate donors, even audiences want to see more and more proof of conducting sustainable business.

2024: CSRD for the first 50,000 companies.

2025: First mandatory connected reporting for 50,000 large companies and listed SMEs.

2026: The European Commission plans to extend the EU taxonomy to six environmental objectives and rules for about 50,000 companies by 2026. Many small companies will have to make mandatory disclosures and reporting.

Sustainability Reporting Architecture

Our approach

Cultural & Creative Sectors Industries Approach

Double Materiality

Our approach to data quality: do not waste time, energy, data curation/ingestion/acquisition on items that are likely immaterial, unless any significant information arises that they may become material in the future.

Case Studies

A38 is one of the world's premiere music venues. With more than 500 hundred events a year, and more than 50,000 hours of music documentaries and live streams recorded in its studios, it a powerhouse of European music in a converted Ukrainian icebreaker ship floating on the Danube. It won the Lonely Planet Best Bar global vote. Make sure to visit them if you are in Budapest.

GreenEyes Production is a Hungarian startup that helps international film production according to the UK and US sustainability management standards, and works with Reprex to build an EU-compliant tool. They work on large international productions in Budapest (the biggest film production hub in the EU), and Prague.

Passeum [not added yet] is a music ticketing company.

Main Features

Connected Financial and Sustainability Reporting

In 2020 the European Commission requested technical advice, mandating the European Financial Reporting Advisory Group, EFRAG, to undertake preparatory work for the elaboration of possible EU non-financial reporting standards in a revised EU Non-Financial Reporting Directive (i.e., harmonizing financial reporting and audit with connected sustainability reporting) within the framework of the European Green Deal sustainable finance package and the Corporate Social Responsibility Directive.

                Ongoing Standardization

🖱 Link: EUROPEAN LAB – Project Task Force on Preparatory Work for the Elaboration of Possible EU Non-Financial Reporting Standards

Why Are We Developing Eviota for Music?

CSRD/EFRAG Timeline in the EU

Is There A Film Industry Version?

Yes, it is coming! Ask for a demo on Email | Keybase | LinkedIn.


Ask: Email | Keybase

LinkedIn: Daniel Antal | Reprex