27/09/2023 - Summary report - EFRAG symposium at the 2023 EAA Annual Congress 'Multi-stakeholder perspectives on connectivity'

​To introduce the symposium, the EFRAG Sustainability Reporting TEG Chairwoman: Chiara Del Prete gave an overview of the objective and status of EFRAG's activities on connectivity. Thereafter, the IASB Vice Chair: Linda Mezon-Hutter presented the IFRS Foundation's perspective on connectivity.

Following the introduction, panellists discussed:

• Aspects of connectivity (What does it mean? What are users' needs? What are the roles of EFRAG and the IFRS Foundation?)
• Mechanisms for connectivity and the roles of financial reporting versus sustainability reporting (How does connectivity operate in practice? What is the role of the time horizons? How can technology be used to navigate and process financial and sustainability information?)
• Impact of having different types of users (What is the impact of having different types of users, particularly under a double materiality regime? Would the role of connectivity be different for different user groups?)
• Visions for connectivity for 2030 and expectations from academics.

The panel debate was followed by a Q&A session.

Thorsten Sellhorn (EFRAG Academic Panel member, EFRAG CAP member, Professor of Accounting at Ludwig-Maximilian University Munich's School of Management, former EAA President, IFRS Advisory Council member) moderated the panel discussion, which, in addition to Chiara Del Prete and Linda Mezon-Hutter), included the following panellists:

• Birgitte Mogensen, former EFRAG PTF ESRS member and member of various Boards
• Elina Peill, EFRAG Administrative Board member (representing Accountancy Europe), former EFRAG FRB deputy member and Corporate Reporting Specialist at Deloitte
• Jeremy Stuber, EFRAG Intangibles Advisory Panel member, IFRS CMAC member, CRUF (UK) Chair and Global Equity Analyst at Newton Investment Management

The summary report is available here.