EFRAG
Sapna Heeralall is a seasoned finance professional with significant experience in International Financial Reporting Standards (IFRS). Currently serving as a Senior IFRS Technical Manager at EFRAG since September 2013, Sapna has progressed through various technical roles within the organization. Prior to EFRAG, experience includes serving as a Senior Financial Service Industry Auditor at Deloitte Belgium and as a Senior External Auditor at Deloitte Mauritius. Sapna holds a Bachelor of Science degree from the University of Zimbabwe and became a Fellow of the Association of Chartered Certified Accountants (FCCA) in 2016.
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EFRAG
EFRAG is a private association established in 2001 with the encouragement of the European Commission to serve the public interest. EFRAG extended its mission in 2022 following the new role assigned to EFRAG in the CSRD, providing Technical Advice to the European Commission in the form of fully prepared draft EU Sustainability Reporting Standards and/or draft amendments to these Standards. Its Member Organisations are European stakeholders and National Organisations and Civil Society Organisations. EFRAG’s activities are organised in two pillars: A Financial Reporting Pillar: influencing the development of IFRS Standards from a European perspective and how they contribute to the efficiency of capital markets and providing endorsement advice on (amendments to) IFRS Standards to the European Commission. Secondly, a Sustainability Reporting Pillar: developing draft EU Sustainability Reporting Standards, and related amendments for the European Commission.