Workgroup member photo

Patrick de Cambourg

EFRAG SRB Chair

Patrick de Cambourg is the Chair of the EFRAG Sustainability Reporting Board since November 2022.

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.


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EFRAG Sustainability Reporting Board

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)
Tegwen Le Berthe EFRAG SRB Member - European Stakeholders Chapter (Asset managers)
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)
Grégoire de Montchalin EFRAG SRB Member - European Stakeholders Chapter (Insurance)
Carlos Moreno EFRAG SRB Member - National Organisations Chapter (Spain)
Thierry Philipponnat EFRAG SRB Member - Civil Society Chapter, Consumer Organisations
Laurence Rivat EFRAG SRB Member - National Organisations Chapter (France)
Stefan Schnell EFRAG SRB Member - European Stakeholders Chapter (Business General)
Isabelle Schoemann EFRAG SRB Member - Civil Society Chapter, Trade Unions (French)
Charlotte Söderlund EFRAG SRB Member - National Organisations Chapter (Sweden)
Annina Tanhuanpää EFRAG SRB Member - European Stakeholders Chapter (Banking)
Luc Vansteenkiste EFRAG SRB Member - European Stakeholders Chapter (Business Listed)
David Vermijs EFRAG SRB Member - Civil Society Chapter, NGOs (Dutch)