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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Are companies saying one thing about sustainability, but doing something in their political lobbying that is very different?
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Is the role of the corporate chief sustainability officer at a crossroads? Listen to Laura Gitman, Chief Impact Officer at BSR.
How can and should you address entity-specific reporting? Listen to Piotr Biernacki, EFRAG TEG Member and ESG Reporting Fellow at Materiality.
