Vera Palea, Ph.D. in Finance from Bocconi University, is full Professor of Corporate Finance and Reporting at the University of Turin. She has published in leading international journals, advises EFRAG on conceptual guidelines for the ESRS, and is a member of the UN Intergovernmental Working Group of Experts on accounting standards. She has led major Italian and EU sustainability projects, advises Italy’s Environment and Energy Security and Economy and Finance Ministries on sustainable finance, and sits on the coordination committee of the Italian Sustainable Finance Platform.