Accountability, Sustainability and Governance Academic Roundtable

The Accountability Sustainability and Governance Research group hosted an Academic Roundtable on Jan 20, 2022, to discuss different views on the recent formation of the International Sustainability Standards Board (ISSB).

The Roundtable focused on the debate around different conceptualisations of materiality in the context of sustainability reporting.  

The event brought together experts in financial reporting and sustainability reporting. Our panel of expert speakers featured Prof. Brendan O’Dwyer (University of Manchester and University of Amsterdam), Prof. Begoña Giner (Universitat de Valencia), Prof. Ian Thomson (University of Birmingham), and Prof. Thorsten Sellhorn (Ludwig-Maximilians-Universität München), moderated by Dr Tim Kasim (University of Bristol).

During this event, the speakers outlined the academic perspectives on the potential intended and unintended consequences of this standard-setting process, particularly in relation to sustainable development. 

The organising committee drafted an open letter to the EFRAG and IFRS Foundation which has been endorsed by several signatories. Open letter about the materiality debate (PDF, 161kB)

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