Influencing Policy and Standards
AIA works collaboratively at a European and international level to shape sustainability reporting and regulation. As a member of the European Federation of Accountants and Auditors for SMEs (EFAA), we contribute to responses to the European Commission on sustainability reporting frameworks, including the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS).
Through this work, AIA supports the development of proportionate and practical standards for small and medium-sized practices (SMPs), promoting the principles of ‘Think Small First’ and ‘Smart Regulation’. This ensures that SMEs can play a meaningful role in sustainability reporting without disproportionate burden.
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