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I was introduced to Professor Kerstin Lopatta through some mutual friends. Our shared interest in sustainability reporting was the reason for the introduction. More particularly, at the time Professor Lopatta was the Acting Chair for the European Financial Reporting Advisory Group (EFRAG). I had been following its work and even wrote a not-all-that flattering article titled “The Credibility Of EFRAG’s Sustainability Reporting Standards Is At Risk.” Our friend thought it would be useful for me to better understand EFRAG’s work and hence the introduction.

Despite my temerity as an American commenting on an important European initiative, Professor Lopatta was gracious enough to be willing to talk to me. We kept in touch a bit. Once EFRAG issued its standards I asked her if she’d be willing to do an interview with me. Since she is better bred and has better manners than me, she kindly agreed.

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Robert G. Eccles

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Robert G. Eccles of Saïd Business School, University of Oxford is the author of a number of books on integrated reporting, sustainability and the role of business in society. His focus is on sustainability from both a company and investor perspective. Professor Eccles is also involved in a variety of initiatives to embed environmental, social, and governance (ESG) issues in real world decision making. One of these is the Sustainability Accounting Standards Board (SASB), of which he was the founding chairman. In 2018, Professor Eccles was selected by Barron’s as one of the top 20 influencers on ESG investing.

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