Sustainability Reporting

IFRS Foundation Public Consultation on

Sustainability Reporting

  • 04 December 2020
  • Online Policy Workshop

You can download the event programme here

About the event

The IFRS Foundation has launched a public consultation on a global approach to sustainability reporting and on the possible role of the Foundation. They have published a consultation paperStandardisation and comparability of reporting are critical for capital markets, but also for (empirical) research in accounting, law, finance, economics and related disciplines on sustainability.

The European Corporate Governance Institute (ECGI) and the Impact Economy Foundation are organising a workshop to discuss the consultation document. The workshop will begin with an economic analysis of sustainability reporting. The economic consequences, such as capital market effects and real effects in firm behaviour, will be highlighted. Next, the workshop will review examples of companies that are already providing sustainability reporting on a voluntary basis, and ask what are the benefits and costs?

The workshop will then move to panel discussions centred on the consultation questions. High-level policy makers, academics and practitioners will discuss the consultation questions. The key issues include: standardisation; mandatory vs voluntary reporting; climate change only or other environmental topics such as biodiversity loss also; and single materiality (impact on company's financial value) or double materiality (impact on financial value as well as impact of company on social and environmental value). The workshop will deliver new insights to the IFRS Foundation on these issues as well as inspiration to academics to pursue research in this emerging area, with sustainability now high on the agenda of governments and companies.

Useful links:

Workshop Registration: https://bit.ly/2Uqw4zU
IFRS Consultation document: https://bit.ly/36wy9Qb 
All Public Responses to the Consultation: https://bit.ly/38KnbJT
Joint statement of support from the UK government and financial regulators: https://bit.ly/3nxFgPx
Article by Janine Guillot, CEO, SASB: https://bit.ly/2IyCx9l
Commentary from BlackRock: https://bit.ly/35t64dn
Submission from the UK Financial Conduct Authority: https://bit.ly/3km1txS
Statement from Deloitte: https://bit.ly/38By4NW
Article by Teresa Ko (IFRS Trustee): https://bit.ly/3ltyolv
Article by Integrated Reporting: https://bit.ly/2Iwor8c
Visit event page: https://ecgi.global/content/sustainability-reporting

 

Friday 4 December 2020 | 14:30 CET

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Keynote Introduction

Time:
14:45h
- 15:00h

Speakers

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Academic Keynote Briefing

Time:
15:00h
- 16:00h

Speakers

Discussants

16:00
- 16:15

Break

16:15

Stakeholder Panels

16:55
- 17:00

Break

17:55
- 18:00

Break

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Concluding remarks

Time:
18:45h
- 19:00h

Speakers

Speakers

Presentations

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Keynote Introduction

Time:
14:45h
- 15:00h

Speakers

Back to all presentations

Academic Keynote Briefing

Time:
15:00h
- 16:00h

Speakers

Discussants

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Panel 2: The EU Perspective

Time:
17:00h
- 17:55h

Speakers

Pierre-Emmanuel Beluche
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Concluding remarks

Time:
18:45h
- 19:00h

Speakers