Uczestnicy panelu dyskusyjnego (I)

"ESG reporting in the EU and the effects of the OMNIBUS proposal "

 

JOSEF BAUMÜLLER

Technical University of Vienna, Austria

 

A Postdoctoral Researcher at the Institute of Management Science at the Technical University of Vienna. His research and teaching activities focus on financial and sustainability accounting. He has authored more than 500 books and papers, mostly in these fields. With regard to outreach activities, he is a member of working groups, e.g. of the Climate Change Centre Austria, and collaborating with businesses and NGOs on sustainability-related projects.
 

ANETA FUSIARA

mBank, Polska

 

ESG Expert, Corporate Banking Sustainable Finance Department at mBank. Aneta supports corporate clients in the identification of potential and the process of obtaining sustainable finance. It includes Sustainability-Linked Loans, Green Loans, transition financing, investments aligned with the EU Taxonomy and any other sustainable finance products. She leads workshops and educational meeting for both corporate clients and banks' employees, and teaches postgraduate courses in the field of sustainable development. She participates in working groups on EU Taxonomy at the Polish Bank Association and the Sustainable Investment Forum Poland (POLSIF). Her previous experience from the field of sustainability was at Deloitte's Sustainablity Consulting team, where she worked in the circular economy area. This included monitoring legislation at the European and national levels and analysisng the impact of these regulations on client operations, developing industry reports and circular business models, and creating ESG policies, reports, and strategies. Aneta is a graduate of the Warsaw School of Economics with a degree in finance and accounting.

 

MIRJANA HLADIKA

University of Zagreb, Chorwacja

PhD, an Associate Professor and a Head of the Department of Accounting at the Faculty of Economics and Business, University of Zagreb. She is an expert in the fields of management accounting, agricultural accounting, ESG reporting, sustainable business, and the impact of digitalisation on accounting. Through her extensive experience in academic and consulting work, she has led numerous research projects focused on integrating financial and non-fianancial information into business decision-making, implementing management accounting methods in agricultural companies, and digitalising accounting. Her expertise also includes the analysis of double materiality and she challenges of implementing sustainability standards in the Croatian and regional context. She actively works on disseminating knowlegde through professional education, publishing scientific and professional papers, participating in international conferences, and delivering guest lectures at academic and professional institutions in the country and abroad. She is a member of the supervisory board of one bank and the chairwoman of the audit committee on another bank.

 

GIUSEPPE NICOLÒ

University of Salerno, Włochy

 

PhD, an Associate Professor of Accounting in the Department of Management and Innovation Systems at the University of Salerno (Italy), where he teaches Financial Accounting, Business Administration, and Research Methods. His research primarily focuses on accounting and corporate governance, with a particular interest in sustainability and ESG issues in both corporate and public sector contexts. He has extensive editorial experience, currently serving as Associate Editor for several highly ranked international journals, including Business Strategy and the Environment, Sustainability Accounting, Management and Policy Journal, Corporate Social Responsibility and Environmental Management, and Sustainable Development. His publications appear in leading journals such as Accounting, Auditing & Accountability Journal, Accounting in Europe, Business Strategy and the Environment, Journal of International Financial Management & Accounting, Meditari Accountancy Research, and Journal of Applied Accounting Research. Recognised for his scholarly impact, Prof. Nicolo has received multiple Best Paper Awards and has been acknowledged for producing highly cited articles in the fields of sustainability reporting and intellectual capital.

 

GUNNAR RIMMEL

Aalborg University Business School, Dania

 

Professor of Accounting & Sustainability Reporting at Aalborg University Business School, Denmark, and currently Visiting Professor at GRACE & MPOB-UKM Endowment Chair in Oil Palm, The National University of Malaysia, as well as at the Henley Business School, University of Reading. He is an internationally recognised scholar in sustainability and corporate reporting, with a distinguished academic career in Denmark, Sweden, and the UK. He previously held the Chair in Accounting & Corporate Reporting at Henley, where he founded the Henley Centre for Accounting Research & Practice (HARP). His research explores the transformation of financial reporting through sustainability dislcosures with particular focus on biodiversity, integrated reporting and sustainability reporting developments. He has actively contributed to European sustainability standard setting through his work with EFRAG's European Lab, including the development of ESRS implementation guidance, and he is currently a member of the EFRAG Academic Panel. Gunnar Rimmel is editor of the textbook Accounting for Sustainability (Routledge), with a second edition due in 2025 and a Chinese translation scheduled for 2026. He also led the Research Handbook on Sustainability Reporting (Edward Elgar, 2024). He has published in top international journals such as AAAJ and Accounting Forum, and supervised over a dozen PhD students in Sweden, the UK, Singapore and Denmark.

 

FRANK SCHIEMANN

University of Bamberg, Niemcy

 

Professor of Business Administration, especially management accounting at the University in Bamberg. He received his PhD from the Technische Universitat Dresden. His research focus is on sustainability reporting and accounting. His recent projects focused on the development and consequences of (mandated) corporate sustainability (and climate-related) reporting and materiality in the context of sustainability reporting. He serves on the editorial board of Accounting Forum and European Accounting Review. Knowledge Transfer is also an important element of Frank's works. He is a member of EFRAG Academic Panel, the Stakeholder Reporting Committee of the European Accounting Association, and the expert committee "Sustainability" of the Society of Investment Professionals in Germany (DVFA). His research has been published in international academic journals, including Business & Society, European Accounting Review, Journal of Accounting and Public Policy, Journal of Business Ethics, Journal of Business Finance and Accounting, Organization & Environment, and Organizational Research Methods.

JOANNA DYCZKOWSKA
(moderatorka panelu dyskusyjnego)

Uniwersytet Ekonomiczny we Wrocławiu