4th Italian Congress

Over the last year, if not even the last few months, there has been an impressive acceleration both in the collective and institutional interest in non-financial information, and in the efforts aimed at producing the conditions for its gradual standardisation. The work on the revision of the EU Directive no. 95/2014 on non-financial reporting, the mandate of the European Commission to EFRAG on these issues, the entry into the field of the IFRS Foundation, the creation of a group of five standard setters and framework providers of non-financial information (CDP, CDSB, GRI, IIRC, SASB), the announced merger between two of them (IIRC and SASB), the "rediscovery" of the role of intangibles, represent as many pieces of a picture informed by the same purpose of making such information more relevant, reliable and comparable for companies, investors, but also for society as a whole. The session aims to provide an overview of these rapid evolutionary processes affecting Europe and the global context.

9.30 Institutional Welcome

The Evolution of the Institutional Scenario

9.45 Alain Deckers, Head, Corporate Reporting Unit, European Commission

Patrick de Cambourg, Chair, Project Task Force on the Preparatory Work for European Non-Financial Reporting Standards (PTF-NFRS)

Alessandro D’Eri, Policy Officer, European Securities and Markets Authority (ESMA)

Lucrezia Reichlin, Trustee, IFRS Foundation

Discussant: Vera Palea, United Nations ISAR WG and University of Turin

Chair: Laura Girella, Senior Technical and Research Manager, IIRC; EFRAG Project Task Force on Non-Financial Risks and Business Model; and University of Modena & Reggio Emilia

11.15 Coffee Break

11.30 Key-note speaker: Mervyn King, Chair Emeritus, Value Reporting Foundation

11.45 Roundtable: Towards the Standardisation of Non-Financial Information: The Changing Trajectories of the International Standard Setters and Framework Providers

Eric Dugelay, Task Force on Climate-Related Financial Disclosures (TCFD), Financial Stability Board

Charles Tilley, CEO, International Integrated Reporting Council (IIRC)

Janine Guillot, CEO, Sustainability Accounting Standards Board (SASB)

Eelco van der Enden, Board Member, Global Reporting Initiative (GRI)

Takayuki Sumita, Chair, WICI Global Network

Clara Barby, Chief Executive, Impact Management Project (IMP) (tbc)

Discussant: Stefano Zambon, Secretary General, O.I.B.R. Foundation, & University of Ferrara

Chair: Maria Luisa Parmigiani, Chair, Supervisory Board, O.I.B.R. Foundation; President, Italian CSR Manager Network; and Head of Sustainability, Unipol Group