Conference Presentation
The EU Directive 2022/2464 on Sustainability Reporting by Companies (known as CSRD – "Corporate Sustainability Reporting Directive") was published in the Official Journal of the European Union on December 16, 2022. It amends several European texts, including the Accounting Directive (No. 2013/34/EU), the Transparency Directive (No. 2004/109/EC), the Audit Directive (No. 2006/43/EC), and the Audit Regulation (No. 537/2014/EU).
The CSRD has been transposed into French law by Ordinance No. 2023-1142 of December 6, 2023, relating to the publication and certification of sustainability information and the environmental, social, and governance obligations of commercial companies, in accordance with Article 12 of Law No. 2023-171 of March 9, 2023[1]. It modifies the Commercial Code in several ways, including provisions related to the publication of sustainability information (Articles 1 to 10) and the certification of sustainability information (Articles 11 to 19). Other provisions amend various codes and laws (Articles 20 to 30), with additional provisions for coordination, transitional measures, and final clauses (Articles 31 to 43).
France is the first and currently the only EU member state to have transposed the CSRD. As of December 31, 2023, the following countries had adopted national legislation to transpose the directive: Finland, the Czech Republic, and Hungary (source: Ropes and Gray CSRD Transposition Tracker, https://www.ropesgray.com/en/insights/alerts/2024/01/ropes-and-gray-publishes-december-2023-updates-to-eu-wide-csrd-transposition-tracker).
Objectives of the Conference
This conference is hosted by the "Compliance, ESG & Sustainability Reporting" Chair (ESG Chair) at the Catholic University of Lille. Its purpose is to address the training needs of professionals facing European compliance requirements for sustainability reporting. The conference will delve into the following aspects:
- Identifying companies subject to sustainability reporting and certification obligations
- Compliance with European sustainability reporting standards (ESRS) and the definition of materiality
- Certification of sustainability information (determining authorized auditors, conducting limited assurance missions as per H3C (H2A) guidelines)
- Interoperability of ESRS with major global standards (ISSB, SEC, California Climate Disclosure Bill, BSRS in India, Sustainability Disclosure Standards in the UK)
- Utilization of data by financial institutions in investment strategies, financial products, reporting, and shareholder engagement
Program
Panel 1: The Emergence of Sustainability Reporting Standards and ESRS – Academic and Practical Reflections
Welcome Address:
- Nicolas Vaillant, Vice-Rector for Research
- Véronique Flambard, Professor, Faculty of Management, Economics & Sciences (FGES), member of LITL, Catholic University of Lille
Speakers:
- Charl de Villiers, Professor, Department of Accounting & Finance, University of Auckland, New Zealand (online intervention)
- Charles H. Cho, PhD, CPA, Professor of Sustainability Accounting, Erivan K. Haub Chair in Business & Sustainability, Schulich School of Business, York University
- Juliette Senn, Research Professor in Accounting, Montpellier Business School
- Arnaud Bergero, General Director, Goodwill Management
Moderators:
- Eleonora Veglianti, Associate Professor in Economics, Faculty of Management, Economics & Sciences (FGES), member of LITL, Catholic University of Lille
Panel 2: Transposition of the CSRD in France – Regulatory & Institutional Framework, Audit, and Sustainable Finance
Welcome Address:
- Sophie Cavillon, Delegate Dean of the Faculty of Management, Economics & Sciences (FGES)
- Ioannis Panoussis, Dean of the Faculty of Law, Catholic University of Lille
Speakers:
- Florence Peybernès, President of the High Authority for Auditors (H2A)
- Jérôme Taraska, Senior Account Manager, Capital Markets Engagement, Carbon Disclosure Project (EU)
- Virginie Ferre, Partner, Risk & Regulatory, PricewaterhouseCoopers Advisory, France
- Pierre-Louis Robert, CSRD Compliance Project Manager, Decathlon
Moderators:
- Andra Cotiga, Professor of Private Law, member of C3RD, Catholic University of Lille
Academic Committee of the Chair
- Andra Cotiga, Professor of Private Law, member of C3RD, Chair Director, Catholic University of Lille
- Eleonora Veglianti, Associate Professor in Economics, Faculty of Management, Economics & Sciences (FGES), member of LITL, Catholic University of Lille
Advisory Committee of the Chair
- Mylène Rahel Damamme, ESG & Sustainability Reporting Leader, Decathlon
- Véronique Goncalves, Lawyer at the Paris Bar, Elysee Avocats
- Amélie Giuliani, Lawyer at the Paris Bar, French Foreign Trade Advisor
- Soundous Hassouni, Risk Manager Due Diligence, Decathlon
- Hugues de Pommereau, Deputy General Director, Mobilis Family Office
- Chloé Saby, Compliance Officer
- Cassandre Degrande, PhD Candidate, member of C3RD
- Nathalie Lucas, PhD Candidate, member of C3RD and LITL
Speaker Bios
Charl de Villiers
Professor of Accounting at The University of Auckland, New Zealand. Renowned for his research in Sustainability Accounting and Integrated Reporting, with over 400 publications and presentations. His work is cited extensively, and he is ranked among the top accounting academics globally.
Arnaud Bergero
Joined Goodwill-management in 2013 as a consultant and became General Director in 2022. Prominent in ESG topics within Baker Tilly International and has extensive experience in construction and sustainable development consulting.
Charles H. Cho
Professor of Sustainability Accounting at Schulich School of Business, York University. His research focuses on social and environmental accounting and corporate social responsibility (CSR). He is also editor of major accounting journals and recognized as a leading researcher in his field.
Pierre-Louis Robert
CSRD Compliance Project Manager at Decathlon. Previously worked as an external financial auditor and internal banking auditor. Holds a master’s degree in management from IESEG School of Management.
Virginie Ferre
Partner at PwC, leading risk management, compliance, internal audit, and internal control activities in France. She has extensive experience in financial auditing and strategic project management.
Jérôme Taraska
Began his career in financial research in Hong Kong, now focuses on sustainable finance. At CDP, he helps financial institutions reduce their environmental impact and has led significant initiatives for emission reduction targets.
Florence Peybernès
President of the High Authority for Auditors (H3C). Formerly a judge and president of various courts, she has extensive experience in judicial and regulatory roles and has contributed significantly to legal and financial publications.
