Laurence Rivat

LAutorité des Normes Comptables créée en 2009 est le normalisateur comptable français. LANC établit sous forme de règlements, les normes comptables applicables en France aux entités tenues détablir des comptes annuels et consolidés. LANC participe aux travaux des instances européennes et internationales et peut émettre des avis et prises de position dans le cadre de la procédure délaboration des normes comptables internationales (normes IFRS) et des normes européennes et internationales dinformation en matière de durabilité des entreprises.

EFRAG is a private association established in 2001 with the encouragement of the European Commission to serve the public interest. EFRAG extended its mission in 2022 following the new role assigned to EFRAG in the CSRD, providing Technical Advice to the European Commission in the form of fully prepared draft EU Sustainability Reporting Standards and/or draft amendments to these Standards. Its Member Organisations are European stakeholders and National Organisations and Civil Society Organisations. EFRAG’s activities are organised in two pillars: A Financial Reporting Pillar: influencing the development of IFRS Standards from a European perspective and how they contribute to the efficiency of capital markets and providing endorsement advice on (amendments to) IFRS Standards to the European Commission. Secondly, a Sustainability Reporting Pillar: developing draft EU Sustainability Reporting Standards, and related amendments for the European Commission.

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