Listen to Wim Bartels, member of EFRAG’s Sustainability Reporting Board.
Teaser: There has been a critical debate around the first publication of the Draft EU Reporting Standards for companies. Frankly Speaking has asked Wim Bartels, a member of the Sustainability Reporting Board, for his views on the timeline, key concepts and the relationship of EU and emerging international standards - and about the role of accountants in all of this!
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“I’m fully behind double materiality. I believe that for companies going forward, we’re not only interested in their financial performance and their longer-term risks and opportunities, we also need to understand where they have an impact on society. If we don’t report on the impacts, investors will never integrate it into their evaluation because they won’t see it. So we need to start as early as possible with the impacts.”
What does meaningful implementation of the Corporate Sustainability Due Diligence Directive look like in practice? Listen to Julia Otten, Senior Policy Officer at Frank Bold, and Amandine Van Den Berghe, Senior Lawyer specialising in value chains, trade and investment at ClientEarth.
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What role should banks play in society? Listen to Anna Koolstra, Advocacy Manager, Impact and Economics at Triodos Bank
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What does the European Environment Agency have to say about Europe's progress on climate change so far? Listen to its Executive Director, Leena Ylä-Mononen
