EFRAG has confirmed the renewal of Prof. Giner as a member of the Sustainability Reporting Board (SRB) for a new 3-year term. In March 2022 she was already selected as one of the 22 members of the Board whose main mission is to elaborate the European Sustainability Reporting Standards (ESRS), which are adopted by the European Commission as Delegated Acts.
The European Commission's decision to establish standards for the disclosure of sustainability information is part of the European Green Pact and is aligned with the Sustainable Development Goals. To this end, the first NEIS package has already been drawn up, including environmental, social and corporate governance aspects, but other standards for smaller companies and non-European groups remain to be developed. Work is also underway to develop implementation guidelines, among other things. SRB members represent different European interest groups, including organizations in a broad sense, standard-setters, as well as civil society, including academics, specifically the European Accounting Association (EAA), which Professor Giner represents.
