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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Is product-level reporting rather than firm-level reporting better for the competitiveness of European industry? Listen to Brian Hill, Academic Director of the Inclusive Economy Center in Sustainability and Organisations Institute at HEC Paris, and Research Director at the French National Centre for Scientific Research, CNRS.

What’s the verdict on how well first-wave companies have been reporting according to the Corporate Sustainability Reporting Directive? Listen to Frank Bold’s own Lorena Bisignano and Louis Establet

What will Omnibus 1 mean for the future of sustainability reporting in the EU and beyond? Listen to Julia Otten, Senior Policy Officer at Frank Bold and Andreas Rasche, Assistant Dean and Professor of Business in Society at Copenhagen Business School