Archive

"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

Patrick de Cambourg on ESRS and CSRD

Patrick de Cambourg, president of the ANC, and chair of the EFRAG Project Task Force on European Sustainability Reporting Standards, discusses the European proposal in the context of global sustainability reporting developments. Interview by Vincent Huck

Sue Lloyd on dynamic materiality

ISSB vice chair Sue Lloyd discusses the international sustainability standards approach to materiality, and the line between financial and impact materiality.

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

'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