How can and should you address entity-specific reporting? Listen to Piotr Biernacki, EFRAG TEG Member and ESG Reporting Fellow at Materiality.
What does a company do when something it thinks is important for its sustainability doesn't fit into a standardised reporting framework in the language of the European Sustainability Reporting Standards (ESRS)?
Today in Frankly Speaking, Richard Howitt is joined by Piotr Biernacki who has been involved in the ESRS right from the beginning in 2020, first as a member of the Project Task Force and now as a member of EFRAG’s Technical Expert Group. Piotr is also ESG Reporting Fellow at Materiality, working with listed companies on sustainability reporting in Poland.
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"There are as many reports as there are companies and companies are very different from each other. It's simply impossible to design standards that would fit all of those companies. We first got the sector agnostic standards. Over the coming years we will get sector specific standards. But even when they are out, there will be some sustainability matters that are material for just a few companies and nobody will bother to design a standard for just a few. That’s when entity specific disclosures enter, they complement the whole system."
Why is the EU’s Corporate Sustainability Due Diligence Directive coming up against intense lobbying by US politicians and businesses? Listen to Abrial Gilbert-d'Halluin, Policy Advisor for MEP Raden Kanev and Professor Michael Mehling, Deputy Director of the Centre for Energy and Environmental Policy Research at Massachusetts Institute of Technology (MIT)
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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
