Vincent Huck

Bernard Peter Agulhas, the former audit regulator and chairman of the King Committee Subcommittee on Climate Change in South Africa, reflects on the auditability of the nascent sustainability standards, as without assurance those standards risk far more manipulation then their conventional financial counterparts

Brad Monterio, EVP and member competency and learning at The Institute of Internal Auditors (IIA) and Jim Pelletier, VP portfolio strategy at the IIA, discuss how the role of internal auditors is changing in a world of ever more sustainability disclosures and standards. Interview by Vincent Huck

Accountancy Europe CEO Olivier Boutellis-Taft gives his assessment on CSRD and the sustainable standard setting process. Interview by Vincent Huck

Richard Howitt, was the rapporteur for the Non-Financial Reporting Directive, he recalls the hurdles he faced to bring the directive forward - not too dissimilar to discussions currently taking place in the trialogue for the CSRD. Interview by Vincent Huck

A number of issues already seem bound to emerge during upcoming consultation

But not yet in their budgets