ecoDa EU Alert – Week 10

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European Institutions Developments

  • CS3D: A new opinion voted
    EBA; Report on the benchmarking of diversity practices and the gender pay gap

European Developments

  • EFRAG: Series of educational videos on the first set of draft ESRS
  • Executive compensation schemes are more and more indexed to ESG but little effects

International Developments

  • US: Congress votes to block ESG investing, Biden veto expected
  • Activist group ’Follow This’ files resolutions against oil majors
  • The Audit Gender Gap: Has it narrowed?

National Developments

  • Spain: to approve new gender parity law to break ’glass ceiling’


  • 6 things audit committee members often won’t say to internal audit