Sustainability Reporting

Sustainability Reporting

Material from the Policy Workshop on Sustainability Reporting (4 December 2020)

    Sustainability Reporting Workshop

    Summary Report by Romeo Kaptijn, Impact Economy Foundation



    Dirk Schoenmaker- presentation slides

    Christian Leuz- presentation slides

    Adrian de Groot Ruiz- presentation slides


    Useful links:

    IFRS Consultation document: 

    All Public Responses to the Consultation:

    Joint statement of support from the UK government and financial regulators:

    Hans Christensen, Luzi Hail, Christian Leuz (2019) Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

    Commentary from BlackRock:

    Submission by Federated Hermes

    Open letter from Professors at Saïd Business School, University of Oxford:

    Article by Bob Eccles & Tim Mohin: We mustn’t miss this crucial moment to create a global Sustainability Standards Board

    Article by Richard Barker and Bob Eccles: Investors need to get behind materiality

    Article by Bob Eccles and Michael Krzus:

    Article by Janine Guillot, CEO, SASB:

    Harvard Business Review article “The Future of ESG Is…Accounting?” by Richard Barker, George Serafeim and Bob Eccles

    Submission from the UK Financial Conduct Authority:

    Statement from Deloitte:

    Article by Teresa Ko (IFRS Trustee):

    Article by Integrated Reporting:

    ESMA response to the IFRS Consultation (16 Dec 2020)


    About ECGI

    ECGI is global research network and international scientific non-profit association providing a forum for debate and dialogue between academics, legislators and practitioners, focusing on major corporate governance issues. Its 277 appointed research members publish their work on corporate governance in the ECGI Working Paper Series, a trusted source of global research used by practitioners and academics worldwide.


    About The impact Economy Foundation

    The Impact Economy Foundation wants to accelerate the transition to an Impact by Economy by establishing a global community of impact professionals, incubating a standard for impact statements and developing concrete regulatory and policy proposals for the impact economy.


    Steven Maijoor (European Securities and Markets Authority) and Tajinder Singh (OICV-IOSCO) presented "the Securities Regulators" at the Sustainability Reporting policy workshop that took place on 04/12/2020, online. 

    December 14 2020