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 are the most important elements of a strong corporate human rights due diligence strategy? Listen to Niklas Wehner, Director of Corporate Responsibility International for ALDI South Group
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What progress has been made on real living wages? Listen to Petter Forslund, Engagement Manager at AP2 and Steering Committee Member of the Platform Living Wage Financials

Can human rights due diligence improve corporate financial performance? Listen to Dr Siniša Milatović, Programme Manager at UNDP and Olena Uvarova, UNDP Business and Human Rights Specialist as well as Associate Professor at Yaroslav Mudryi National Law University in Ukraine