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"SMEs are not ready to report under ESRS and won't be any time soon"
11 July 2022
Speech by Salvador Marin, president of EFAA for SMEs, delivered at EFRAG-EFAA-SMEunited Joint Outreach on Draft ESRS EDs
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Patrick de Cambourg on ESRS and CSRD
8 July 2022
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
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Sue Lloyd on dynamic materiality
29 June 2022
ISSB vice chair Sue Lloyd discusses the international sustainability standards approach to materiality, and the line between financial and impact materiality.
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Insurance Europe hopes for prioritisation in ESRS implementation
14 June 2022
Olav Jones, deputy director general & director economics and finance at Insurance Europe, discusses CSRD and the European sustainability reporting standards from the standpoint of insurers as users and producers of sustainability information. Interview by Vincent Huck
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Integrating the impact pillar in companies' reporting
19 May 2022
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
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From Motherhood and Apple Pie... the seasons they are a - changing
15 May 2022
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
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Internal auditors' role in assessing sustainability disclosures
15 May 2022
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
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'Standards should be practical rather than perfect'
15 May 2022
Accountancy Europe CEO Olivier Boutellis-Taft gives his assessment on CSRD and the sustainable standard setting process. Interview by Vincent Huck
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From NFRD to CSRD
15 May 2022
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
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