Standardization and harmonization of standards

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Reviewing the COP with the UN Global Compact

Delphine Gibassier worked closely with the Global Compact's "COP Reporting" team in the development of the new sustainable development reporting and enables the 13,000 Global Compact organizations to track their progress in sustainable development.

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Participation in EFRAG work (Project Taskforce 1 and 2 on ESRS standards)


Delphine Gibassier was a member of the Project Task Force which started work in September 2020, following the request for technical advice issued by the European Commission (EC) mandating EFRAG to undertake preparatory work for possible EU non-financial reporting standards in a revised Non-Financial Reporting Directive (NFRD), and which ended in February 2021.

She was then a member of Project Taskforce 2, which drafted the European Sustainability Reporting Standards (ESRS), and was notably involved in the drafting of the water and biodiversity standards.

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Participation in institutional work

  • Participation in the workshop on materiality organized by the European Commission's DG FISMA (2019)
  • Scientific coordinator of the report to ADEME on the CSC PME project (2016-2019)
  • Contribution to Patrick de Cambourg's report (2019) Garantir la pertinence et la qualité de l'information extra-financière des entreprises : une ambition et un atout pour une Europe durable [Guaranteeing the relevance and quality of non-financial data of comapnies] 
  • Contribution au rapport CESE (2018) TPE-PME, comment réussir le passage à la neutralité carbone? [VSB SME , how to successfully change to carbon neutrality?] 


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Audencia / UNGC indicators database

Delphine GIBASSIER and her team have created a database of around 5,000 sustainable development indicators drawn up by national and international organizations, in conjunction with the UN Global Compact and EFRAG. The latest update was in October 2020.

These indicators deal with numerous themes covering the three capitals of economic, social and natural. They have been qualified according to their scope, theme and the leverage point concerned.

The database has been used to draw up new European standards on non-financial information to be published by companies. This is part of the Chair's contribution to the national, European and international standardization of multi-capital accounting. It is currently no longer updated.