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:
Is it really is possible for companies to "do the right thing"?
There's very little pressure being applied to companies by investors looking at how they're actually behaving and treating human rights as a core business priority. This needs to change.
Investors shouldn't just take companies' word for what they're doing; they should investigate what the companies are actually doing regarding human rights.
