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."
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What are the reasons behind Thailand’s moves to introduce mandatory supply chain due diligence legislation? Listen to Nareeluc Pairchaiyapoom, Director of the International Human Rights Division at Thailand’s Ministry of Justice.
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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
