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.”
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How is the green transition unfolding in Central and Eastern Europe? Listen to Tsvetelina Kuzmanova, Sustainable Finance Policy Lead, Cambridge Institute for Sustainability Leadership
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What has been the experience of French businesses implenting the CSRD? Listen to Sébastien Mandron, Board Member at C3D
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How have business and human rights evolved over the past 50 years? Listen to Michael H. Posner, Director of the NYU Stern Center for Business and Human Rights
