SYMPOSIUM 1
The design of publishable studies contributing to policy relevant questions
Wednesday, 28th May 2025, 15:30-17:00
The Dome 0 – Room TD1
The objective of the symposium is to stimulate academics to conduct more studies that can help standard-setters to make informed decisions when standard-setters need to evaluate whether a certain standard has reached its intended objectives. In this symposium standard-setters will inform participants on the different types of questions standard-setters will have at the time when they evaluate as to whether or not a standard has reached its intended objectives after its implementation ( for example are the intended objectives specified at the standards-development phase reached, what unintended consequences arise, what about comparability of the data, …). Academic contributors to the panel could then inform participants as to what type research designs would be required to provide relevant findings to respond to the standard-setters‘ different types of questions they are seeking to answer when they evaluate whether a standard fulfilled the intended objectives. Are our traditional designs of studies (e.g. value relevance studies, analyst forecast research, ….) suitable to answer the questions of standard-setters or is there a gap which requires different designs? Elements that will be touched upon are definitions of variables, sampling strategies, choice of control groups, time frames (anticipation of new standard in development phase, early adoption by companies, behavior after mandatory adoption) and choice of research method (quantitative or qualitative). As a number of academic journals now offer the possibility to submit the design of an intended study as a registered report which is conditionally accepted for ultimate publication before the study has been conducted, this type of symposium also informs academics of this new possibility.
Moderator
Ana Marques University of East Anglia
Panelists
Ann Tarca IASB
Rasmus Sommer EFRAG
Thorsten Sellhorn Ludwig-Maximilians-University, Munich
Christoph Pelger University of Passau
Amir Amel-Zadeh University of Oxford, co-Editor EAR, UKEB
SYMPOSIUM 2
Accounting for Diversity and Equity: (How) should we regulate it?
Wednesday, 28th May 2025, 17:30-19:00
The Dome 0 – Room TD1
The impact of diversity and equity regulations, policies, and frameworks:
○ On organizations, the accounting profession, and accounting academia.
○ Accounting for diversity and equity in time management, workload, pay, promotion and wellbeing
○ Accounting for diversity and inclusion in the workplace, workforce, protections and education
○ Exploring the implications of diversity and equity while accessing public services
Best practices in diversity and equity management at the organizational level:
○ Reporting frameworks for diversity and equity
○ Key Performance Indicators (KPIs) for measuring diversity and equity
○ Ethical considerations in managing diversity and equity data
○ (Mandatory) disclosure practices in fostering diversity and equity, as well as its (unintended) consequences
Accounting practices addressing specific diversity dimensions (e.g., gender, race/ethnicity, disability, sexuality, religion), or intersectional approaches that examine the conflation of multiple diversity factors:
○ Accounting for human rights, diversity and equity and the racialisation of the others
Diversity and equity approaches:
○ Business case versus social justice frameworks.
Moderator
Alessandro Ghio ESCP Business School (France)
Panelists
Araceli Mora University of Valencia, EAA President Elect
Jeffrey Hales ISSB
Nadia Albu Bucharest University of Economic Studies; incoming AinE editor, member of the DEI committee)
Mercy Denedo University of Durham
SYMPOSIUM 3
The rise of Artificial Intelligence: implications for research and publishing
Thursday, 29th May 2025, 9:00-10:30
The Dome 0 – Room TD1
The rise of Artificial Intelligence has sparked expectations of a revolution in research and publishing. Yet, this promise has been faced with challenges, controversies, and even scandals. AI’s role in research has thus become a contentious topic, generating a heated debate contrasting its potential with its inherent risks and threats. Journals and publishers have already started to set policies to try and regulate the use of AI both in research and in the publication process.
For editors, authors, and reviewers, these developments pose pressing questions and challenges. How can AI support research and streamline the publishing process, from the development of an author’s work to the responsibilities of editors and reviewers? Conversely, what are the risks it introduces—ethical, procedural, and beyond?
This panel seeks to explore these critical questions:
Moderator
Ileana Steccolini University of Bologna, Chair: Standing Scientific Committee EAA
Panelists
Helen Tregidga Critical Perspective of Accounting
Andrei Filip Accounting in Europe
Kathryn Kadous The Accounting Review
John Dumay Accounting, Auditing and Accountability Journal
Jennifer Tucker Accounting Horizons and Contemporary Accounting Research
Amir Amel-Zadeh European Accounting Review
SYMPOSIUM 4
How to Empower Auditors and Accountants with Critical Thinking Skills Amidst Regulatory Overload
Thursday, 29th May 2025, 11:00-12:30
The Dome 0 – Room TD1
The increasing regulatory “overload” in auditing and financial reporting has stifled opportunities for critical reflection, promoting a conformist, box-ticking culture among practitioners. This reductionist view of auditors as mere rule-followers may be a contributing factor to the profession’s struggle to attract and retain talent. Yet, at their essence, auditing and accounting are philosophical disciplines rooted in logic, critical analysis, and ethical reasoning. This symposium seeks to identify strategies for nurturing critical thinking skills in students and professionals, reinforcing their significance in advancing the quality of auditing and financial reporting. In an era marked by uncertainty and heightened expectations for serving the public interest, this discussion is both timely and essential
Introduction
Mara Cameran Bocconi University,
Chair: Auditing, Assurance and Ethics Standards Committee EAA
Moderator
Brynjar Gilberg Nord University Business School
Panelists
Willem Buijink Universiteit Antwerpen, Emeritus Professor Open Universiteit and Universiteit Tilburg
Gilly Lord PwC Partner, Global leader: Public policy and regulation
Kevin Prendregast IFIAR Chair, IAASA Chief Executive
Lee White IFAC CEO
SYMPOSIUM 5
Sustainability reporting standards for SMEs—what are the issues?
Thursday, 29th May 2025, 14:00-15:30
The Dome 0 – Room TD1
The symposium will provide an update on the current developments of sustainability reporting for SMEs and a panel will discuss the issues that SMEs are confronted with in sustainability reporting. Issues to discuss include what are the challenges and opportunities going forward also in the context of the Omnibus Directive proposal, such as market acceptance, proportionality, cost/benefit considerations, and the balance between capability of SMEs to provide information and data needs of users.
In 2024 EFRAG consulted on exposure drafts for SMEs, including a voluntary sustainability reporting standard for non-listed SMEs (VSME). The VSME standard was published in December 2024.
The VSME Standard was developed as a reporting tool to assist non-listed micro-, small- and medium-sized enterprises (non-listed SMEs) in responding to requests for sustainability information that they receive from business counterparts (i.e., banks, investors or larger companies for which non-listed SMEs are suppliers) in an efficient and proportionate manner as well as to facilitate their participation in the transition to a sustainable economy. It was developed for SMEs with less than 250 employees. Based on market acceptance, the VSME is expected to standardise the current multiple ESG data requests. The European Commission intends to issue VSME (with some minor changes) as a recommendation in June 2025. Under the proposals for the Omnibus Directive a standard based on VSME will be adopted as a delegated act to define the value chain cap.
EFRAG is also developing an ecosystem for SMEs including a SME forum, mapping of tools and workshops to support the use of VSME.
Opening
Saskia Slomp EFRAG CEO
Scene setting
Chiara Del Prete EFRAG SR TEG Chair
Moderator
Araceli Mora University of Valencia, EAA President-elect, EFRAG Academic Panel member
Panelist members
Elbano de Nuccio President Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili
Alexander Stevens Greenomy
Sophia Zakari SMEunited
Katharina Bryan Amazon
Angela Tanno Italian Banking Association
Closing
Michele Pizzo OIC President, EFRAG Administrative Board member
SPONSORS:
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SYMPOSIUM 6
PURPOSE TO IMPACT: ACCOUNTING FOR IMAGINING DESIRABLE FUTURES
Thursday, 29th May 2025, 16:00-17:30
The Dome 0 – Room TD1
It is beyond doubt that our planet is currently facing grand economic, social, and environmental challenges. Critical issues such as high unemployment rates, low wage growth, raising national and individual debts, growing disparity across societies, as well as increasing concerns for the environment arising from climate change, biodiversity loss and resource depletion, have been piling up for decades, leaving large segments of contemporary societies frustrated and worried about the status quo. In these trouble times we live in, while national governments and supranational organizations have already codified and attempted to address these enduring challenges, investors as well as Society at large have increasingly turned to business organizations to respond actively by playing a more central role in the betterment of the order in place, and in the making of prosperous futures as they pursue value creation for their shareholders and key stakeholders.
Confronted with such fundamental and necessary task, businesses today have increasingly refused to stand still. Nowadays more than ever, a large number of business organizations worldwide have embraced the preoccupations associated to these massive and global challenges, and developed growing ambitions to play a key role in such collective efforts. In doing so, tackling grand challenges entailed questioning the ultimate purpose of the business, as well as the meaning of sustainable value creation, whose understanding have been placed under the spotlight as most of contemporary organizations have started an ambitious journey that connects their enduring reason for being with their strategy, innovative business models and performance in the attempt to reconcile the pursuit of the “traditional” financial value with the fulfilment of “emerging” societal values. Nevertheless, despite an increasing number of businesses are presenting themselves as purpose-led corporations, how purpose can be enacted and sustained in practice to impact positively on the future resolution of global grand challenges needs to be further understood.
Within this context, accounting practices have been showing significant potential to act as a mechanism for shaping the future – for making it imaginable, visible and actionable. Accounting calculative and representational practices do not merely reflect reality but actively construct it, offering a unique avenue for exploring how organizations envision and operationalize “desirable futures” through numbers, narratives and visuals. By examining accounting’s dual role – as a tool that grounds speculative futures in structured frameworks and as an act of imagination – the symposium will generate conversations around its transformative capabilities, as well as its ability to be drawn upon by organizations’ boards and leaders to successfully embrace the journey from purpose to impact. From social impact to climate change, from digital transformation to policy making the symposium will address the role of Accounting for imagining desirable futures at systemic and organizational level
Moderator
Cristiano Busco Luiss University
Panelists
Roberto Paura Co-Fouder Italian Institute for the Future; Director of the journal “Futuri”
Paola Rusconi Head of SME Marketing Coordination and Business Development, Intesa Sanpaolo
Elena Giovannoni Birmingham Business School
Riccardo Angelini Rota VP Sustainability, Head Climate and Environmental Strategy and Projects, Leonardo
SPONSORS:
SYMPOSIUM 7
The Evolving Role of Management Control in the Era of Corporate Sustainability
Friday, 30th May 2025, 9:00-10:30
The Dome 0 – Room TD1
As sustainability becomes an essential priority for organizations, the role of management control systems (MCS) in supporting this transformation is increasingly significant. The symposium is tied to the European Accounting Review’s special issue, The Evolving Role of Management Control in the Era of Corporate Sustainability, and will explore key themes, such as the integration of sustainability metrics into traditional controls, the role of MCS in managing value chain complexities, the implications of emerging regulatory frameworks, and the evolving responsibilities of the CFO organization and business controllers. Attention will also be given to how MCS navigates tensions between financial objectives and sustainability goals, as well as their role in advancing decarbonization strategies and other sustainability-focused initiatives. This symposium offers an opportunity to engage in a thoughtful dialogue on the transformative role of MCS in aligning strategic objectives with sustainability imperatives. It aims to deepen understanding of how MCS contributes to addressing environmental and social challenges, fostering scholarly insights into this dynamic area of research.
Moderators
Emilia Cederberg Stockholm School of Economics
Christian Hofmann Ludwig-Maximilians-Universität München
Panelists
Jan Bouwens University of Amsterdam
Per Brattberg Director, Sustainability Reporting, Essity
Gunther Glenk Mannheim Institute for Sustainable Energy Studies, University of Mannheim
Torkel Strömsten Stockholm School of Economics, Visiting Professor, Halmstad University
SYMPOSIUM 8
First year of ESRS adoption: key considerations and the road ahead
Friday, 30th May 2025, 11:00-12:30
The Dome 0 – Room TD1
The implementation of the Corporate Sustainability Reporting Directive (CSRD), along with the introduction of the European Sustainability Reporting Standards (ESRS) marks a major shift in corporate reporting. Starting in 2024, the largest companies in the EU are required to adhere to these new ESRS and undergo limited assurance for their sustainability disclosures.
During the symposium, we will carefully examine the challenges, complexities, and opportunities encountered by companies in preparing this information, as well as those faced by assurance service providers. Key considerations – including materiality assessments, distinguishing between financial and impact materiality, defining stakeholder roles, and addressing value chain implications – will be pivotal in guiding less experienced companies as they prepare their sustainability statements in the years ahead.
Moderator
Begoña Giner Universitat de Valencia, Chair of the EAA Stakeholder Reporting Committee (SRC)
Panelists:
Giancarlo Attolini Accountancy Europe
Alessandra Cerruti Deloitte
Jeff Hales ISSB
Cristina Saporetti ENI; FRAG SRB
Gianmario Crescentino ASSIREVI; OIC
SYMPOSIUM 9
Envisioning Accounting Education for Sustainability
Friday, 30th May 2025, 14:00-15:30
The Dome 0 – Room TD1
How can our discipline help envision and shape a thriving future, in a way that contributes knowledge, skills, and wisdom toward tackling the contemporary ecological and climate crises?
This symposium will explore the crucial role of sustainability accounting and how it can serve as a foundation for promoting responsible practices among future leaders. Sustainability accounting is integral to organizational accountability, accounting practice, measurement, reporting, and assurance. Integrating sustainability accounting in education can help empower students to understand, implement, and advocate for transparent and sustainable practices in diverse sectors.
The aim of the symposium is to provide educators with examples of diverse, engaging, and effective practices for integrating sustainability accounting into curricula design, whether they are just beginning to explore sustainability accounting or have already integrated it into their teaching. Educators, and sustainability professionals will engage in discussions on the educational value of sustainability accounting, particularly its role in promoting environmental stewardship, social responsibility, and economic accountability, providing attendees with practical examples of adaptable to their own educational contexts. This symposium supports educators wishing to empower future accounting professionals to make impactful, informed sustainability decisions, creating a ripple effect that extends from classrooms to boardrooms.
Moderator
Lisa Powell Monash University
Panelists:
Gaia Melloni HEC Lausanne
Hanna Silvola Hanken School of Economics
Ian Thomson University of Dundee
Bruce Vivian, IFAC
Adriana Florina Popa IFA
SPONSOR:
