Biography
Deloitte EU Corporate Reporting Policy Leader
Deloitte France Sustainability Centre of Excellence Leader
Member of the EFRAG Sustainability Reporting Board
Member of the Autorité des Normes Comptables (ANC) board
European Contact Group (ECG) Corporate Reporting Task Force leader
Co-chair of Compagnie Nationale des Commissaires aux Comptes (CNCC) Sustainability Committee
With more than 35 years of professional experience, Laurence Rivat is an experienced partner at Deloitte France (National Office department) and a member of EFRAG’s Sustainability Reporting Board. She combines a variety of expertise in auditing, financial (including IFRS) and sustainability reporting, as well as regulatory and standard-setting matters (French, EU, international). Laurence's expertise provides an integrated view of corporate obligations for both financial and sustainability reporting in the EU, enabling understanding better their connectivity. Laurence seeks to contribute to the sustainability transformation through her activities, for which she is connected to various stakeholders’ groups at French and EU levels: the accounting and auditing profession, business and users organisations, standard-setters, and regulators.
Auditor as a background, building on her past experience of having created and led for more than 20 years the Deloitte France IFRS Centre of Excellence, Laurence has now created and leads, since a couple of years, the Deloitte France Sustainability Reporting and Assurance Centre of Excellence, with a team of specialists in regulations for sustainability reporting, as well as its verification/assurance, working cross-functionally with financial auditors and sustainability experts (climate, EU taxonomy and others). Among other things, those specialists work closely with, and assist in technical expertise, the Deloitte engagement teams providing sustainability assurance and advisory services to clients. Laurence and her team also actively participate to the Deloitte global activities for tools, learning and views on EU and international sustainability reporting (e.g. IFRS Sustainability Disclosure Standards from the ISSB).
As Deloitte EU Corporate Reporting Policy Leader, Laurence and the Deloitte EU Policy Centre monitor EU policy developments for corporate and sustainability reporting, and facilitate the formation of the Deloitte views in that respect. Sustainability reporting topics covered include the CSRD, ESRS, the EU environmental Taxonomy, the SFDR, etc. On these, Laurence collects feedback from a large EU network of sustainability reporting specialists.
Laurence has been involved for more than 25 years in French, European and international bodies for the standard-setting of financial information and more recently of sustainability information. In November 2022, she became a member of the Sustainability Reporting Board of EFRAG (European Financial Reporting Advisory Group, the organisation in charge of developing the European Sustainability Reporting Standards – ESRS – for the European Commission) supported by the ANC (Autorité des Normes Comptables, the French accounting standard-setter), of which she is a member of its board and of its Sustainability Committee. She also used to be an EFRAG Financial Reporting Board member for almost 7 years until 2021, supported by Accountancy Europe.
Finally, Laurence also carries leadership roles within the auditors’ profession in France and in the EU related to the sustainability reporting, with many actions aiming at enabling the auditors to actively contribute supporting the sustainability transformation, and fulfilling their role with respect to the sustainability reporting assurance, in the public interest.