Opinion

Andreas Barckow's speech to the European Parliament

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 and their advisors are in no way placed to deliver on the CSRD/ESRS

Salvador Marin and Paul Thompson, respectively president and director at EFAA for SMEs, as well as Luc Hendrickx, director at SMEunited, discuss the challenges SMEs face in complying with CSRD and ESRS

Tjeerd Krumpelman speech to the European Parliament

Introductory remarks by Tjeerd Krumpelman to European Parliament hearing of candidates for the position of chair of EFRAG's Sustainability Reporting Board.

Dawn Slevin speech to the European Parliament

Introductory remarks delivered by Dawn Slevin, managing director at ELS Europe, during the European Parliament audition of candidates for the position of chair of EFRAG's Sustainability Reporting Board.

Patrick de Cambourg speech to the European Parliament

Introductory remarks delivered by Patrick de Cambourg, president of the French accounting standard setter (ANC), during the European Parliament audition of candidates for the position of chair of EFRAG's Sustainability Reporting Board.

"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.