Archive

A pragmatic approach to getting started with the ESRS

By Christoph Töpfer, policy and research officer at the German Environment Agency (UBA) and former member of the EFRAG Project Task Force. Interview by Vincent Huck

ESG rating: what's the future?

Letizia Macrì, VP at ESG European Institute, explores the path ahead for ESG ratings

FASB keeping an eye on climate issue as regulation bound to increase

FASB chair Richard Jones discusses the US standard setter work on sustainability, and developments in the US more broadly

"SMEs are not ready to report under ESRS and won't be any time soon"

Speech by Salvador Marin, president of EFAA for SMEs, delivered at EFRAG-EFAA-SMEunited Joint Outreach on Draft ESRS EDs

Sustainability joins up accountants' societal imperative and commercial incentives

Integrating the impact pillar in companies' reporting

Peter Paul van de Wijs, chief external affairs officer at the GRI, discusses the voluntary standard setter place in the emerging mandatory reporting landscape. Interview by Vincent Huck

From Motherhood and Apple Pie... the seasons they are a - changing

Bernard Peter Agulhas, the former audit regulator and chairman of the King Committee Subcommittee on Climate Change in South Africa, reflects on the auditability of the nascent sustainability standards, as without assurance those standards risk far more manipulation then their conventional financial counterparts

Internal auditors' role in assessing sustainability disclosures

Brad Monterio, EVP and member competency and learning at The Institute of Internal Auditors (IIA) and Jim Pelletier, VP portfolio strategy at the IIA, discuss how the role of internal auditors is changing in a world of ever more sustainability disclosures and standards. Interview by Vincent Huck

'Standards should be practical rather than perfect'

Accountancy Europe CEO Olivier Boutellis-Taft gives his assessment on CSRD and the sustainable standard setting process. Interview by Vincent Huck

From NFRD to CSRD

Richard Howitt, was the rapporteur for the Non-Financial Reporting Directive, he recalls the hurdles he faced to bring the directive forward - not too dissimilar to discussions currently taking place in the trialogue for the CSRD. Interview by Vincent Huck