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 Lara Wolters, Dutch member of the European Parliament and rapporteur on the CSDDD.
Listen to Eelco van der Enden, CEO of the Global Reporting Initiative (GRI).
Listen to Olena Uvarova, Associate Professor at Yaroslav Mudryi National Law University and Anita Ramasastry, Professor at the University of Washington School of Law and former member of the UN Working Group on Business and Human Rights.
