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.”
Why is the EU’s Corporate Sustainability Due Diligence Directive coming up against intense lobbying by US politicians and businesses? Listen to Abrial Gilbert-d'Halluin, Policy Advisor for MEP Raden Kanev and Professor Michael Mehling, Deputy Director of the Centre for Energy and Environmental Policy Research at Massachusetts Institute of Technology (MIT)
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What are the most important elements of a strong corporate human rights due diligence strategy? Listen to Niklas Wehner, Director of Corporate Responsibility International for ALDI South Group
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What progress has been made on real living wages? Listen to Petter Forslund, Engagement Manager at AP2 and Steering Committee Member of the Platform Living Wage Financials
