Prof Charl de Villiers – What’s New in Sustainability Reporting Standards: The Impact of IASB, SEC and EFRAG

Social and environmental disclosure standards and guidelines have proliferated, each with a unique focus and characteristics. The entrance of the IASB into this arena has led to renewed interest and activity, including some consolidation among standard setters. At the same time, the involvement of the SEC in the US and EFRAG in Europe promise to have far-reaching impacts. How is this likely to influence reporters? How do sustainability standards fit with IFRS reporting? How can all the different standards and standard setters in the sustainability space be accommodated? How does sustainability reporting link with management accounting? Is all of this more confusing than helpful for management accountants?

The presentation will provide an overview of these developments in a non-technical way, including how the landscape is likely to develop and how it might influence ESG practice.


Prof. Charl de Villiers

Prof Charl de Villiers is Professor of Accounting at The University of Auckland, New Zealand. He is internationally known for his Sustainability Accounting and Integrated Reporting research and expertise. Charl is also an adjunct professor at the University of Cape Town, University of Pretoria, and University of the Western Cape, in South Africa; and Universiti Teknologi Mara, in Malaysia. He has over 350 research-based publications and presentations, including more than 100 articles in refereed journals, and two Routledge published edited books, namely Sustainability Accounting and Integrated Reporting (2018), and The Routledge Handbook of Integrated Reporting (2020). Charl has published several articles on recent developments in sustainability reporting standards and continues to research disclosure regulation and its effectiveness.


About Prof Janek Ratnatunga 1129 Articles
Professor Janek Ratnatunga is CEO of the Institute of Certified Management Accountants. He has held appointments at the University of Melbourne, Monash University and the Australian National University in Australia; and the Universities of Washington, Richmond and Rhode Island in the USA. Prior to his academic career he worked with KPMG.
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