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.”
Listen to Sebastien Godinot, chief economist and head of the sustainable finance unit at WWF’s EU Office.
Listen to Filip Gregor, member of the European Sustainability Reporting Standards Board of EFRAG and Head of Responsible Companies Section at Frank Bold.
Listen to Fernanda Hopenhaym, Chair of the United Nations Working Group on Business and Human Rights.