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.