Opinion

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.

Sustainability joins up accountants' societal imperative and commercial incentives

Insurance Europe hopes for prioritisation in ESRS implementation

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

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