How did the ESRS simplification process look like from the inside? Listen to Patrick de Cambourg, outgoing chair of EFRAG
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As the European Commission now prepares a Delegated Act for the new European Sustainability Reporting Standards, how should we reflect back on the entire simplification process conducted by the European Financial Reporting Advisory Group (EFRAG)?
In this episode of Frankly Speaking, Richard Howitt was joined by Patrick de Cambourg, the outgoing chair of EFRAG and former president of the French accounting standard-setting public authority ANC.
Together they reflected upon the early preparations for the European sustainability reporting standards, as well as the behind-the-scenes of the simplification exercise conducted last year. You’ll also hear about:
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What do China’s new supply chain security and counter-extraterritoriality rules mean for European companies trying to conduct human rights and environmental due diligence? Listen to Katja Drinhausen, Head of Programme Politics and Society at the Mercator Institute for China Studies (MERICS).

What does meaningful implementation of the Corporate Sustainability Due Diligence Directive look like in practice? Listen to Julia Otten, Senior Policy Officer at Frank Bold, and Amandine Van Den Berghe, Senior Lawyer specialising in value chains, trade and investment at ClientEarth.
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What role should banks play in society? Listen to Anna Koolstra, Advocacy Manager, Impact and Economics at Triodos Bank