Patrick de Cambourg
EFRAG SRB Chair
Between 2015 and November 2022, he was President of the Autorité des normes comptables (ANC), the French accounting standard-setting Public Authority. As such, he was also a member of the Boards of Autorité des marchés financiers (AMF), Autorité de contrôle prudentiel et de Résolution (ACPR), CNOCP and a member of the Haut Conseil de Stabilité Financière.
Patrick was a member of the EFRAG Financial Reporting Board and chaired the EFRAG Project Task Force on preparatory work for the elaboration of possible EU non-financial reporting standards from September 2020 until April 2022.
Patrick, a graduate from Sciences Po Paris, holds degrees in public and business law and has a Bachelor of Arts. As chartered accountant and auditor, he spent his entire career within the Mazars Group, successively as junior, manager, partner and senior partner (1983-2014). Since late 2014, he is Honorary President of the Mazars Group.
EFRAG Sustainability Reporting Board
Areas of interest in this section:
Role of the EFRAG Sustainability Reporting Board
The EFRAG Sustainability Reporting Board is responsible for all sustainability reporting positions of EFRAG including technical advice to the EC on draft EU Sustainability Reporting Standards and amendments to the Standards.
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Composition of the EFRAG Sustainability Reporting Board
The EFRAG Sustainability Reporting Board is composed by members belonging to the European Stakeholders Organisations Chapter (Up to eight members), the National Organisations Chapter (countries) (up to 9 members including the reserved seats for the National Standard Setters of France, Germany, Italy and Spain) and the Civil Society Organisations Chapter (Five members).
The EFRAG Sustainability Reporting Board is led by its Chair, who is nominated by the European Commission after having heard the European Parliament and the Council.
The European public institutions, authorities and agencies (ESMA, EBA, EIOPA, EEA, FRA, EC Platform on Sustainable Finance, CEAOB and ECB, respectively) appoint an observer with speaking rights.
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How the EFRAG Sustainability Reporting Board operates
EFRAG Sustainability Reporting Board members are expected to have a thorough understanding of how Sustainability reporting requirements are likely to impact the constituency they represent. They make however their decisions independently so as to have EFRAG work solely in the public interest and operate on the basis of consensus to the extent feasible. They make a formal commitment of working in the public interest when coming into office and are governed by EFRAG's conflict of interest policy.
The EFRAG Sustainability Reporting Board does not rely solely on its broad representativeness, it adopts well-informed positions. The EFRAG Sustainability Reporting Board is taking all its decisions after having considered the advice of the EFRAG Sustainability Reporting TEG and the results of EFRAG’s due process.
The EFRAG Sustainability Reporting Board and EFRAG Sustainability Reporting TEG operate based on an open and transparent due process including a public consultation process with European constituents as laid down in the Due Process Procedures for EU Sustainability Standard Setting. All of EFRAG’s draft and final sustainability reporting due process documents are issued under the EFRAG Sustainability Reporting Board’s authority. The EFRAG Sustainability Reporting Board together with the EFRAG Financial Reporting Board also ensures connectivity between financial reporting and sustainability reporting.
The EFRAG Sustainability Reporting Board is supported in all its activities by the EFRAG secretariat.
Observers
Irene Heemskerk (ECB) (alternate Patrick Amis), Alessandro d’Eri (ESMA), Pilar Gutierrez (EBA), Sandra Hack (EIOPA), Beate Hollweg (EEA), Patrycja Pogodzinska (FRA) (alternate Gabriel Toggenburg), Hakan Lucius and Georges Gloukoviezoff (EIB).
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| Name | Job title |
|---|---|
| Patrick de Cambourg | EFRAG SRB Chair |
| Kerstin Lopatta | EFRAG SRB Vice-Chair |
| Wim Bartels | EFRAG SRB Member - European Stakeholders Chapter (Accountancy Europe) |
| Alexander Bassen | EFRAG SRB Member – European Stakeholders Chapter (Users) |
| Marcello Bianchi | EFRAG SRB Member - National Organisations Chapter (Italy) |
| Simon Braaksma | EFRAG SRB Member - National Organisations Chapter (Netherlands) |
| Monika Brom | EFRAG SRB Member - National Organisations Chapter (Austria) |
| Begona Giner | EFRAG SRB Member - Civil Society Chapter, Academics (Spanish) |
| Filip Gregor | EFRAG SRB Member - Civil Society Chapter, NGOs (Czech) |
| Kristian Koktvedgaard | EFRAG SRB Member - National Organisations Chapter (Denmark) |
| Salvador Marin | EFRAG SRB Member - European Stakeholders Chapter (Business SMEs/SMPs) |
| Roderik Meeder | EFRAG SRB Member - European Stakeholders Organisations Chapter |
| Grégoire de Montchalin | EFRAG SRB Member - European Stakeholders Chapter (Insurance) |
| Mariyan Nikolov | EFRAG SRB Member - Civil Society Organisations Chapter |
| Laurence Rivat | EFRAG SRB Member - National Organisations Chapter (France) |
| Thomas Roulland | EFRAG SRB Member - European Stakeholders Chapter (Asset management) |
| Maria Dolores Urrea Sandoval | EFRAG SRB Member - National Organisations Chapter (Spain) |
| Cristina Saporetti | EFRAG SRB Member - European Stakeholder Organisations Chapter (Business General) |
| Isabelle Schoemann | EFRAG SRB Member - Civil Society Chapter, Trade Unions (French) |
| Charlotte Söderlund | EFRAG SRB Member - National Organisations Chapter (Sweden) |
| Luc Vansteenkiste | EFRAG SRB Member - European Stakeholders Chapter (Business Listed) |
| Ruben Zandvliet | EFRAG SRB Member - Civil Society Chapter, NGOs |
