The recording is available here.

In May, the IFRS Foundation and EFRAG published guidance material to illustrate the high level of alignment between the ISSB Standards and the ESRS. Specifically, ESRS preparers will be able to report on climate and also comply with the ISSB Standards, with a very limited number of points to consider. The guidance serves as a module for providing the global baseline against which the incremental disclosures required by the ESRS will be added. This is a major step in making it easier for companies to apply both sets of standards, while both EFRAG SRB and ISSB continue to develop new standards.

The aim of the session is to present and discuss the implications of this agreement with the academic community taking into account that the first adopters of the ESRS will prepare their sustainability reports by 2024.

Speakers: Prof. Richard Barker, University of Oxford, ISSB Member, and Prof. Kerstin Lopatta, University of Hamburg, EFRAG SRB Vice Chair
Moderator: Prof. Begoña Giner, University of Valencia, SRC Chair.

Date: 26th September 2024
Time: 13:00-14:00 CET.

The webinar will be recorded and made available on the EAA Accounting Resources Centre, to be shared it with your network and/or used it in your lectures.