World Accounting Report
This edition features an interview with Jean-Paul Gauzès, given just before he finished his term of office as president of EFRAG
This edition features an interview with Jean-Paul Gauzès, given just before he finished his term of office as president of
EFRAG. When Mr Gauzès was appointed in 2016, EFRAG was the European Commission’s adviser on financial reporting. Now its remit
has extended to sustainability reporting, in which capacity it drafts standards which the Commission can bring into European
Union law. This additional responsibility required significant changes, notably in EFRAG’s governance structure and membership.
In this interview, Mr Gauzes explains the thinking behind the new structure, and touches on the challenges that lie ahead
for European Sustainability Reporting Standards (ESRS). Significant work remains to be done in order to revise the drafts
that have been issued to take into account the feedback received from the public consultation, and some concerns raised by
the European Institutions.
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