Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, thirty-fifth session

Mr. Gichana is the Deputy Auditor General Kenya, serving as regularity engagement partner. He has extensive experience in the public sector in Kenya in accounting as well as auditing. He is a member of the Public Sector Accounting Standards Board of Kenya, where he has been instrumental in capacity building public entities in implementing IPSAS.

Mr. Gichana is a Public Finance Management and auditing trainer, with experience at the African Organization of English-speaking Supreme Audit Institutions, the Institute of Chartered Public Accountants of Kenya, and the Ghana Audit Service, among others. He is an adjunct lecturer with USIU Africa and is a PhD Finance candidate.

Ms. Isabelle Durant, of Belgium, is Deputy Secretary-General of UNCTAD. From February to 12 September 2021, she headed the organization as Acting Secretary-General before the appointment of a new UNCTAD Secretary-General on 13 September 2021. Prior to holding this position, she served the organization for over three years as UNCTAD’s Deputy Secretary-General.

Ms. Durant had a distinguished career in Belgian and European politics. She held the offices of Deputy Prime Minister, Minister of Transport and Energy and Senator in the Belgian Government. She also served as Vice-President of the European Parliament and Presidency of the European Union Council of Ministers of Transport.

Ms. Durant has a wealth of experience collaborating with civil society and the private sector as well, notably as the Vice-President responsible for relations between the European Parliament and civil society. Finally, Ms. Durant has held posts as a senior consultant on the empowerment of women in local government for the UNDP and as a member of Parliament of the Brussels-Capital Region in Belgium.

Andrew Staines is the United Kingdom’s Ambassador and Deputy Permanent Representative for Economic Affairs in Geneva, also with responsibility for the World Trade Organization (WTO). He has extensive experience in diplomacy, accountancy and the interaction of the two disciplines.

Mr. Staines is a Chartered Accountant by training, a Fellow of the Institute of Chartered Accountants in England & Wales and a past winner of the Hewitt Prize, delivered by the Institute of Chartered Accountants in England and Wales. His earlier career includes over five years working for Deloitte. Mr. Staines is also a charter holder of the Chartered Financial Analyst Institute. He has served as Chairman of the working group to revise the Financial Regulations of the WTO, and as a member of the board of the WTO’s Pension Fund.

Arman Bekturova is currently the Director of the Department of methodology of accounting and auditing of the Ministry of Finance of the Republic of Kazakhstan. She joined the Ministry of Finance of the Republic of Kazakhstan since 2005 and has experience in of the Department of reporting and statistics of public finance and the Department of methodology of accounting and auditing. She was also Chairman of Coordination board on accounting under the Executive committee of the CIS. She participated in the development of laws on auditing activities (2007), accounting and financial reporting (2007) and state audit and financial control (2015). She is representing Kazakhstan in the Intergovernmental working group of experts on international standards and reporting (ISAR) in the United Nations.

Inspecteur Général des Finances honoraire

Career :
1966 Inspecteur des Finances (Finance Ministry)
1978 Head of Public Accounting Directorate
1986 Head of Budget Directorate
1988 Chairman of the Executive Board of C.E.P.M.E. (A bank for SMEs)
1995 Chairman of the French Securities Commission (C.O.B and A.M.F)
Chairman of the Executive Committee (1998‐2000) and Technical Committee (2005‐2008) of IOSCO
2009‐2011 Chairman of the Board of Trustees of the International Valuation Standards Council (IVSC°
2009 Chairman of C.N.O.C.P. (French public sector accounting standard setter). Current.
2012 Chairman of the Board of Trustees of the IFRS Foundation.

Jean-Paul Servais is the chairman of the Financial Services and Markets Authority (FSMA), the Belgian supervisory authority for financial markets, products and conduct.

Internationally, he holds mandates as vice chair of the IOSCO Board, as well as chairman of the IOSCO European Regional Committee, the Audit Committee of IOSCO and IFRS Foundation Monitoring Board.

He is also a board member of ESMA and the ESRB. Within ESMA, he chairs the Financial Innovation Standing Committee (FISC). He is also member of the College of Euronext Regulators.

He teaches at the Université Libre de Bruxelles (ULB, Free University of Brussels), where he is the professor in the LL.M. in International Business Law and deputy director of its special Master in Tax Law. He is author or co-author of numerous contributions, in particular in areas of relevance to the FSMA's activities and the academic and scientific activities undertaken at the ULB.

He obtained a Master of Law (Master en droit) from the ULB and a Master of Economics in Business Management (Master in de economie, bedrijfskunde) from the Vrije Universiteit Brussel (VUB).

Vania Borgerth is a Board Member of International Ethics Standards Board for Accounting (IESBA), SHIFT Project and International Foundation for Valuing Impacts (IFVI) and a Commissioner  of CBPS (Brazilian Committee for Sustainability Pronouncements).

At ISSB (International Sustainabiltiy Standards Board), she represents the Brazilian Institute for Corporate Governance (IBGC) at the Integrated Reporting and Connectivity Council – IRCC (former IIRC) and CBPS at SSAF (Sustainability Standards Advisory Forum).  She is also a Member of the Expert Panel of Accounting for Sustainability – A4S.

Mrs. Borgerth is the Head of CBARI - the Brazilian Network for Integrated Reporting, ) and an Audit Committee Member at Banco Santander Brazil. She is a former executive at BNDES (The Brazilian Development Bank) and an active attendee of UNCTAD’s ISAR since 2007 (Chair of 32nd session).
 

David Szafran is attorney at Eubelius, a member of the Brussels’ Bar, focusing in particular on advising clients on corporate governance and corporate law, legal compliance and risks management, especially in regulated sectors including the financial sector. He is also a member of the Supervisory Board of the Financial Services and Markets Authority of Belgium, chair of the audit committee and of the remuneration committee of a public company, board member of Transparency International Belgium, assessor vice president of the Belgian Competition Authority, assistant professor at the Free University of Brussels (ULB) and past-chair of ISAR 30th Session (UNCTAD) on corporate reporting. He was also a censor and member of the audit committee of the National Bank of Belgium.

He graduated in Law at the ULB in 1993 and obtained a post-university degree in economic and financial law at the ULB in 1995. Since then, he has been a lawyer at the Brussels’ Bar for over 6 years, member of cabinet of the deputy prime minister, Secretary general of the Institute of Registered Auditors for 13 years, and was a Director at PwC.

Steve leads Aviva Investors' Global Responsible Investment team, which is responsible for integrating environmental social and corporate governance (ESG) issues across all asset classes and regions of c£320bn of assets under management. The team has achieved an A+ ranking in governance and strategy from the UN Principles for Responsible Investment; and a Tier 1 assessment for Stewardship from the UK Financial Reporting Council (the UK's independent regulator responsible for promoting high quality corporate governance and reporting).

Steve has recently been appointed to the European Commission High-Level Expert Group on sustainable finance and is also a member of the Financial Stability Board Task Force on Climate Related Financial Disclosure. Steve co-founded and now Chairs the Corporate Human Rights Benchmark. He also co-founded the Sustainable Stock Exchange initiative as well as the Corporate Sustainability Reporting Coalition, which is aiming to catalyse a UN Convention promoting enhanced corporate transparency and integrated reporting. He is also an Ambassador for the International Integrated Reporting Council.

He was a member of the UK Government delegation to the UN Rio+20 meeting in 2012, and a member of the European Commission's expert groups on corporate governance and corporate responsibility. His work became a case study in the Harvard Business School MBA in 2012. Steve has received the Leadership in Sustainability award from the Corporation of London and the British Chamber of Commerce. In 2011 he received the Yale Rising Star in Corporate Governance Award, and he was among the Financial News Top 100 Rising Stars in 2009. Steve was on the board of the UK Sustainable Investment & Finance association (UKSIF) from 2003 to 2010, serving as its Chairman from 2006. He was also part of the expert group that wrote the United Nations Principles for Responsible Investment.

Steve is a member of the Chartered Financial Analyst institute, with a degree in Economics and a PhD in sustainable finance. He is a faculty member at the International Corporate Governance Network as well as the University of Cambridge Institute for Sustainability Leadership.

Mr. Gómez holds a Geography and History B.A. from La Rochelle University in France, a M.A. and PhD in Political Science both from the Paris Institute of Political Studies - Sciences Po Paris.

His professional curriculum includes several positions as an expert in public policy analysis. He has served as consultant both for international and national Government entities such as the Organization of American States (OAS), the International Organization for Migration (IOM) and the Norwegian Refugee Council (NRC), the Ministry of Interior, the Office of the Comptroller General of the Republic, amongst other.

Currently, he serves as the Director for Monitoring and Evaluation of Public Policies at the National Planning Department of Colombia. From this position, he acts as the Technical Secretary of the SDG Commission.

Carmem is a PhD in Geography in the area of Analysis of Spatial Information by the Paulista State University Júlio de Mesquita Filho-UNESP, Campus of Rio Claro- São Paulo.
A sustainable development leader whit more than 30 years of experience. Among her experience one can highlight:

• University Professor
• Project Leader
• Strategic planning and process improvement
• Team Builder
• Broad-based dialogue catalyst

Some of her Career Accomplishments are:

• Professor and researcher on Amazon at the Federal University of Acre UFAC - Department of Geography;
• Researcher and participant in the design and implementation of the UFAC Zoobotanical Park.
• Post-Graduation Professor and researcher on dryland’s soil at the Federal University of Ceará/UFC ;
• Projects Leader at the Center for Management and Strategic Studies – CGEE.
• Social Political Relations Director and member of the Executive Secretary for the National Commission for SDGs.

Shameela is the Senior Manager: Group Strategy and Sustainability. She joined the JSE in 2007.

Shameela is responsible for advising the Executive Committee and Board of the JSE Limited on corporate strategy and all aspects thereof, at both an operational and strategic level with a key need to consider multiple stakeholders, global trends, regulation, customer needs, governance and competition.

Shameela is also responsible for Sustainability at the JSE which includes the FTSE JSE Responsible Investment Index series. She is the chairperson of the World Federation of Exchange’s (global) Sustainability Working Group and represents the JSE on various industry advisory panels related to sustainability and climate change.

As a sustainability specialist she has, inter alia, been a key contributor to the JSE’s research into climate change, the potential for a local market to trade in carbon credits and environment-related products, the development of a Green Bonds framework, impact investing, and the JSE’s sustainability, innovation and CSI strategies. She is a trustee of the WWF (South Africa) and served on the board of Directors as a non-executive director until November 2016.

Her previous experience includes senior roles in the banking and insurance industries.

Shameela completed the Master’s Programme in Sustainability Leadership (MSt) at the University of Cambridge and holds a Master of Business Administration (MBA) from the University of Pretoria, Gordon Institute of Business Science (GIBS). She is a past Chevening and Mansion House scholar, and is a member of the Institute of Directors of Southern Africa (IoDSA).

Michael Zimonyi leads the Climate Disclosure Standards Board (CDSB)'s policy and external affairs work. He joined CDSB in 2012 and focuses on policy and corporate engagement. He is also a member of the UN Sustainable Stock Exchanges Initiative's Technical Working Group. Prior to joining CDSB, Michael has worked at a global pharmaceutical corporation and at the sustainability think tank Forum for the Future. Michael has a degree in Chemistry with Environmental Science from the University of Birmingham, completed a course on Sustainable Finance at the University of Oxford and is a member of the Royal Society of Chemistry.

Director of Deloitte Sustainability Services in Paris, Catherine has more than two decades of experience in audit and consulting in France, South Africa, Singapore, Thailand and Malaysia. She has a double expertise in financial/non financial reporting and sustainable development.

She supports international clients from various industrial sectors in increasing the reliability of non-financial information and sustainability reporting. She guides them throughout the entire CSR reporting process, from risks analysis to effective stakeholder communication, internal policies documentation and sustainability communication options.

Valuing global mindset and corporate responsibility, she partners with a strong network of financial experts and sustainability specialists around the globe, and contributes to the Deloitte Foundation in a series of socials projects focusing on education

She is the co-author of a guidebook on CSR reporting for the National Confederation of French employers (MEDEF) in 2017 and accompanies her clients to comply with the French duty of vigilance law and with the NFR Directive 2014/95/EU.

<strong>Education &amp; Professional Background</strong>
<strong> 22 years of experience</strong>
<ul>
<li>Deloitte France (12 years)</li>
<li>Deloitte Singapore (2 years)</li>
<li>Audit and Advisory Firm in Thailand (2 years)</li>
<li>Audit and Advisory Firm in Malaysia (4 years)</li>
<li>Deloitte South Africa (2 years)</li>
</ul>
<strong>Education</strong>
<ul>
<li>American Chartered Financial Analyst - CFA Institute | 2011</li>
<li>French Chartered Accountant - OEC | 2005</li>
<li>Master in Management - Toulouse Business School | 1996</li>
</ul>
<strong>Languages</strong>
<ul>
<li>French / English</li>
</ul>
<strong>Expertise</strong>
<ul>
<li>Non financial reporting and integrated reporting</li>
<li>Compliance with new regulatory CSR requirements (French duty of vigilance law and NFR Directive 2014/95/UE)</li>
<li>Audit of CSR information</li>
</ul>

A journalist and radio broadcaster with a postgraduate degree in Business Communication, Sonia is B3’s Press, Sustainability, Communication and Social Investment Director, and Chair of the Board of B3’s Corporate Sustainability Index (ISE). She is Vice President of the UN Global Compact Brazilian Committee, and a member of the Advisory Committees of the Global Reporting Initiative (GRI) for Brazil and CDP – Driving Sustainable Economies. She was previously HR and Internal Communication Director at BankBoston, Head of the BankBoston Foundation, Head of Sustainability and Institutional Communication at Banco Itaú, and Social Responsibility and Sustainability Director at the Brazilian Federation of Banks (FEBRABAN). She was recognized as one of the world’s ten “2016 Local SDG Pioneers” by the UN Global Compact for her work in advancing the Sustainable Development Goals.

Debora M. Ponce, Guatemalan Lawyer and Notary Public with a Master in International and European Commercial and Economic Law from the University of Lausanne, Switzerland. Currently working as a Counsellor for the Mission of Guatemala to the WTO, UNCTAD and ITC. Has an expertise in Trade, Investment, Development, Environment, Regional Trade Agreements, Fisheries Subsidies, Dispute Settlement, SMEs and E-commerce.  Currently representing the Government of Guatemala in the Consultative Group of on Enterprise Reporting and the SDGs.

Jimmy Greer is Head of Sustainability Research and Policy at ACCA, the global body for professional accountants. He produces research and advises on policy issues for ACCA related to sustainability and business futures to support ACCA’s members and students around the world.

He is a member of Accountancy Europe’s Environmental, Social and Governance Taskforce and is also a member of the Climate Disclosure Standards Board Technical Working Group.

He holds an MSc. in Globalisation and Latin American Development from the University of London.

Twitter: <a href="http://twitter.com/jimmygreer">@jimmygreer</a&gt;

Alex Cobham is chief executive at the international <a href="http://taxjustice.net/&quot; rel="noopener" target="_blank">Tax Justice Network</a>, a development economist and visiting fellow at <a href="https://www.kcl.ac.uk/sspp/departments/did/People/Affiliates/AlexCobham…; rel="noopener" target="_blank">King’s College, London</a>. Previously he was a research fellow at the <a href="http://www.cgdev.org/expert/alex-cobham&quot; rel="noopener" target="_blank">Center for Global Development</a>, and before that held posts at Christian Aid, Save the Children, and at the University of Oxford (St Anne’s College and Queen Elizabeth House). Alex’s work has mainly focused on issues of taxation, horizontal and vertical inequality, and illicit financial flows. He is a co-creator of both the <a href="http://uncounted.org/2015/05/19/new-publication-the-financial-secrecy-i…; rel="noopener" target="_blank">Financial Secrecy Index</a> (the global ‘tax haven’ ranking), and the <a href="http://uncounted.org/palma/&quot; rel="noopener" target="_blank">Palma ratio of inequality</a>. He played a central role in the establishment of the first major development INGO campaign on tax justice at Christian Aid; and created the original proposal for what is now the leading international tax revenue database, the <a href="https://www.wider.unu.edu/project/grd-government-revenue-dataset&quot; rel="noopener" target="_blank">ICTD-WIDER GRD</a>. Alex is a trustee at <a href="http://www.actionaid.org.uk/about-us/trustees&quot; rel="noopener" target="_blank">ActionAid UK</a>, and a member of the advisory groups of the International Commission for the Reform of International Corporate Taxation (<a href="http://www.icrict.org/team-details/alex-cobham/&quot; rel="noopener" target="_blank">ICRICT</a>), the <a href="http://africainequalities.org/about-us/esearch-advisory-panel/&quot; rel="noopener" target="_blank">Pan-African Inequalities</a> conference, and the <a href="http://www.fairtaxmark.net/who-we-are/advisors/&quot; rel="noopener" target="_blank">Fair Tax Mark</a>.

Ariela Caglio is Associate Professor of Management Accounting and Performance Measurement at Bocconi University. She has been a visiting academic at the London School of Economics and Political Science (LSE) and at the University of Manchester. Ariela has researched extensively the role of sustainability and integrated reporting in different settings. She has recently received a grant from the IMA (Institute of Management Accountants) Research Foundation for a project titled “Sustainable Key Performance Indicators (KPIs) and new communication technologies. From a ‘push’ to a ‘pull’ notion of value and corporate reporting”. She has published numerous articles and academic papers in prestigious journals, as well as books and research reports. She is the Director of the Bocconi-ESSEC Double Degree and has trusted expertise in teaching, also at MBA and executive levels. Ariela Caglio sits in the Management Committee of the European Accounting Association (EAA).

Anne Gadegaard is Associate Director, Senior Advisor Corporate Sustainability in Novo Nordisk A/S, a global healthcare company with more than 90 years of innovation and leadership in diabetes care. This heritage has given us experience and capabilities that also enable us to help people defeat other serious chronic conditions: haemophilia, growth disorders and obesity. Headquartered in Denmark, Novo Nordisk employs approximately 42,600 people in 79 countries and markets its products in more than 170 countries.

Anne joined Novo Nordisk in 2000 working with data management of non-financials, assurance, CSR reporting and took part in the integration of Novo Nordisk’s financial and non-financial reporting into one integrated report in 2004. Anne was the Programme Director for Novo Nordisk’s Climate strategy and proved through the strategy the business case for integrating economic, social, and environmental considerations into decision making in the business. In 2013, Anne initiated the Environmental Profit & Loss Account work in Novo Nordisk, and is continuing the work in order to measure and account for Novo Nordisk’s full value.

Anne has represented Novo Nordisk in the Danish Mirror Committee for the ISO 26000 standard for Social Responsibility and industry at the international Working Group meetings from the first WG-meeting in Brazil till the last in Copenhagen in 2010. Anne has been Novo Nordisk’s UN Global Compact liaison and instrumental in Novo Nordisk engagement in the Post-2015 Development Agenda and the implementation of the Sustainable Development Goals in Novo Nordisk. Today, Anne is Associate Director, Senior Advisor for the framing of Novo Nordisk as a sustainable business.

With a Master of Science (MSc) in economics and organisation in production systems from Copenhagen business School, Anne worked for four years as a CSR-consultant in Deloitte for a number of big Danish companies and public authorities before joining Novo Nordisk.

Born in 1956, Copenhagen
2010 -, Statistics Denmark, Head of division, Population and Education Statistics.
1989 – 2010, Ministry of Education, Head of division, Data and administrative systems.
1985 – 1989, Ministry of labor, Head of division, Technology.
1985, Master of Economics, University of Copenhagen.

Has for many years been responsible for developing of administrative IT systems in the Danish public sector. Has extensive experience in use of administrative data for statistical purposes, especially in the education sector and on the labor market. Since 2010, head of population and education statistics in Statistics Denmark. Has in this context, contributed significantly to the development of the register based personal statistics in Statistics Denmark.

Since 2016, also Head of the SDG Secretariat in Statistics Denmark, and has contributed to the establishment of DST's reporting on SDG's objectives. Denmark's reporting on SDG is almost entirely based on the use of administrative data.

Richard V. Rothenberg is an Executive Director at Global A.I. Corporation, a Big Data and Artificial Intelligence company that provides quantitative research, data-driven signals and alternative data for Institutional clients, with a focus on sustainable finance and benchmarking Companies and Countries against the UN Sustainable Development Goals. Previously, Richard worked as a quantitative portfolio manager and researcher at multi-billion dollar hedge funds and global investment banks, including Deutsche Bank, Man investments and other leading institutions. Richard is a research affiliate at the Lawrence Berkeley National Laboratory – one of the world’s largest supercomputing laboratories – and an advisor at the Defense Advanced Research Projects Agency (DARPA). Richard is a member of the Task Force on data for the Sustainable Development Goals at the United Nations Conference on Trade and Development and member of the United Nations Science, Technology, and Innovation for the SDGs, a leading multi-stakeholder mechanism to leverage state-of-the-art technologies for the SDGs. Richard is also Co-Head of the Quantitative Investing Group and Chair of the Investment Roundtable at the CFA Society New York. Richard holds a bachelor’s degree in Economics and Computational Finance from the Monterrey Institute of Technology, a Certificate of Quantitative Finance from the CQF Institute, and a Master’s in Management and Quantitative Finance from Columbia University in New York City.

<strong>Qualifications</strong>

Degree in Chemistry from Universidad Complutense de Madrid (Spain). Engineering and New Materials.
Masters in Business Management, Executive MBA from IE Business School, Madrid (Spain).
Representative of the Spanish Institute of Financial Analysts (IEAF) on the Commission on Environmental, Social and Governance Issues (CESG) of the European Federation of Financial Analysts Societies (EFFAS).
Member of Instituto de Consejeros-Administradores (ICA) (Institute of Directors-Administrators)
Member of Instituto de Auditores Internos de España (Spanish Institute of Internal Auditors).

<strong>Background</strong>

José Luis joined KPMG in 2003 and was appointed partner in 2008.
Associate professor at Universidad Autónoma de Madrid. He currently lectures in various management, compliance and control, governance and corporate responsibility Masters Degrees at IE Business School, ESADE and Club Español de la Energía.
He is director of the GRI Certified training programme for Spain and non financial information for financial analysts at IEAF.
Expert consultant or member of various groups and committees at the European Commission, European Parliament, World Business Council for Sustainable Development, United Nations and Global Reporting Initiative.
Author of a number of publications on social responsibility, ethics and human rights.
Awarded in 2001 with the Business Values Award.

<strong>Skills and expertise</strong>

José Luis has over 20 years’ experience in management and independent assurance work for relevant companies in Spain.
Involved in responsibility, ethics and corporate governance projects for almost all of the companies in the IBEX 35 index.
José Luis’s sector experience includes: Energy & Natural Resources, Construction and Banking.

Neil Stevenson has nearly 20 years of experience in the accounting and finance sectors. At the International Integrated Reporting Council (IIRC), he leads on developing a strong global brand for Integrated Reporting and key institutional relationships.

Neil was involved in the communications group that established the <IR> brand in 2010 and subsequently served on the IIRC Working Group which provided guidance on the development of the IIRC as a global organization and the International <IR> Framework. He therefore has long-standing insight into the work of IIRC and how its brand can be developed to support adoption of <IR> worldwide. Through his working experience and his work with the IIRC, Neil has extensive links to organizations who are well placed to influence the market at all levels and across stakeholder groups.

Neil has previously worked in senior marketing and brand roles at the Association of Chartered Certified Accountants and PwC, with responsibilities including oversight of policy and thought leadership. He was educated at the Universities of Cambridge and Leeds and is a Fellow of the Chartered Institute of Marketing.

Bernhard Frey is SDG Impact and Reporting Officer at the United Nations Global Compact Office, where he co-leads the work on the Communication on Progress, the main accountability and transparency framework of the initiative and leads the work of the organization related to corporate SDG reporting and impact management. He was the UNGC lead for the time-bound multi-stakeholder initiative ‘Action Platform Reporitng on the SDGs’ (2017 – 2020). Previously, he was a senior manager for the environment and climate at the UN Global Compact and the secretariat of Caring for Climate, an initiative of the UN Secretary-General and the focal point for ‘Rio+20’ and sustainable development at the UN Non-governmental Liaison Service. Before joining the United Nations, Mr. Frey worked for several years with GIZ (German international cooperation) as an advisor on environmental policy. Mr. Frey holds a Master’s degree in political science, as well as certificates of German, Spanish, French and US universities.

Emily Sims is a Senior Specialist in the ILO Programme on Multinational Enterprises and Social Policy. She is the manager of the ILO Helpdesk for Business, which provides guidance to company managers and workers about how to apply the principles of international labour standards in company operations, including supply chains.

Emily is trained at the graduate level in both law and economics (Juris Doctor, Yale Law School; MSc in economics, London School of Economics). She began her career in the ILO in 1994 in the Standards Department, where she was responsible for evaluating governments’ compliance with ratified conventions concerning employment creation and human resources development; and for research on the link between international labour standards and economic growth in developing countries.

In 2002, Emily moved to the Enterprise Department to do research on the link between international labour standards and productivity and competitiveness, collaborating with the Asian Productivity Organization network of business school researchers. Her research now focuses on the potential synergies between public regulation of the workplace and company and industry social responsibility initiatives; and on how financial markets are using international labour standards in their investment decisions. She is the author of numerous articles and co-author of two books: Corporate Success through People and Labour-Management Cooperation in SMEs: Forms and Factors.

Emily has also been involved in drafting of the labour component of various key CSR instruments: update of the ILO MNE Declaration (2006), ISO 26000, update of the OECD Guidelines (2011); UN Guiding Principles (2008, 2011). She has also provided technical assistance to a range of industry and multi-stakeholder initiatives. She is also a faculty member at Bocconi Business School in Milan, Italy, for the Master in Green Management, Energy and Corporate Social Responsibility, which is ranked No. 1 in the world.

Danielle Chesebrough started working in her dual role with the PRI and UN Global Compact in May 2011. She facilitates collaboration between UN Global Compact companies and PRI investors, as well as co-organizing the Sustainable Stock Exchanges initiative with partner organizations, UNCTAD, UNEP FI, PRI and UN Global Compact. Her main area of focus is on bringing together different perspectives to create more sustainable capital markets that will play a leading role in achieving the UN Sustainable Development Goals. Previously, Danielle worked on the ESG research and client services teams at MSCI. Danielle has a B.A. in Political Science from Clemson University and a Master’s Degree in Social Work, with a focus on Policy and International Studies, from the University of Connecticut.

Nadina Stodiek, Fund Manager PPP Mandates and Impact Manager, has been working in the impact investing industry for four years in both asset management and private banking. Throughout her various roles in portfolio management, investor relations and fund management, Nadina has gathered significant experience across different asset classes and impact themes with a focus on financial inclusion in emerging markets. Today, as part of the Blended Finance and Impact Management team, she actively contributes to the management and further development of BlueOrchard blended finance mandates. Nadina also leads BlueOrchard’s social performance practice and impact management activities and proprietary tools. She holds a Master's degree in Economics and Strategy for Business from Imperial College Business School in London and a Bachelor’s degree in Business Administration from the University of Geneva.

Gulenn is a Partner at Ernst & Young, leading the Quantitative Remediation Services in Assurance and heading the Innovation Team for the Financial Accounting Advisory Services in the UK. Having 20+ years  experience in the design, implementation and deliver of complex data and analytics projects, her latest involvement has been focusing on the development of a value adding solution for corporate reporting in line with the principles of sustainability and integrated reporting.

Gulenn holds a Masters in Aeronautical Engineering, and is a French CCE (Conseiller du Commerce a l’Etranger) for the UK. Her career has spanned both consultancy and financial institutions.

Dr Victoria Hurth is Associate Professor of Marketing and Sustainable Business at Plymouth University. She is the convenor of the first truly global governance standard: ‘Guidance for the Governance of Organizations’ (ISO37000) a member of the UNEP/UNCTAD Task Force for developing a methodology for SDG indicator 12.6.1 and committee member for a British Standard to define and measure Social Value. She was the UK lead for development of ISO37120 (indicators for sustainable cities). She is a faculty member of Cambridge University’s Institute for Sustainability Leadership and has published in journals including: Nature Climate Change, The New Scientist and Carbon Management. Victoria previously worked for Accenture with companies including Marks and Spencer and J Sainsbury. She is a Chartered Manager, Chartered Marketer a founder member of the UK’s South West Mutual Community Bank. She has been engaged by organisations such as The British Council, British Standards Institute and LEAD International.

Full Member of the National Academy of Sciences of Ukraine, Doctor of Economic Sciences, Professor. Deputy Head of the Scientific Council at the Ministry of Finance of Ukraine, chaired by Minister of Finance of Ukraine. Head of the editorial board of the specialized scientific journal "Finance of Ukraine". Dr. Iefymenko occupied the post of Deputy Minister of Finance of Ukraine. The Head of developers of the Tax and Budget Codes, initiator of updating of the Customs Code of Ukraine, legislation of simplified business regulation and social support. She is the author and coauthor of a sound number of innovations in financial management and economic reforming of public sector.

Doctor of Economic Sciences, Professor, Member of the Methodological Council for Accounting, Member of the International Financial Reporting Standards Council under the Ministry of Finance of Ukraine. Co-author of the Strategy of Upgrading the Public Sector Accounting System, the IFRS Implementation Strategy in Ukraine (2007), and the Tax Code of Ukraine (2010). Currently, she provides the scientific support for the implementation of the National Public Sector Accounting Standards and the Public Finance Development Strategy.

Lowri Angharad Rees has spent the past decade working for UN Environment in a range of roles at global and regional levels, mainly in the field of sustainable consumption and production and natural resource management. This has included working on corporate social responsibility and sustainability reporting; coordinating the development of policy-relevant scientific assessments; and managing capacity development projects on integrated development planning and sustainability information. She also spent several years working on environmental negotiations under the auspices of the UN Commission on Sustainable Development and UN Conference on Sustainable Development. She is currently based in the Sustainable Development Goals and Environment Statistics Unit of UN Environment, where she leads the methodological development for several SDG Indicators under UN Environment’s custodianship, mainly under Goal 12 on Responsible Consumption and Production. This includes Indicator 12.6.1 on corporate sustainability reporting, for which UN Environment and UNCTAD act as co-custodians.

Bachelor degree in Geography (1990), expert in Environmental Planning (Watershed Management) (1992), master (1998) and doctor (2003) in Geoscience (Environmental Geochemistry) (UFF). Project manager at Coordination of Natural Resources and Environmental Studies in IBGE, the Brazilian Institute of Geography and Statistics, coordinating the production of Brazilian Sustainable Development Indicators (2011-2017). Member of Expert Group on Environment Statistics (EGES) of the United Nations Statistics Division (UNSD) (2012-2017). Member of Environmental Indicators Group of Latin America and Caribbean Initiative for Sustainable Development (ILAC) (2012-2017). Professor of ‘Environmental Indicators and Sustainable Development’, at post-graduation course on Environmental Analysis and Territory Management, at National School of Statistics Science (ENCE/IBGE) (2002 onwards). Assistant of the IBGE’s President to coordination of 2030 Agenda for Sustainable Development – SDG Indicators. Member of IAEG-SDGs – Inter-agency and Expert Group on SDG Indicators (United Nations). Author of the book “Local Sustainable Development: a practical approach” (Senac Publishing Company).

As Associate Statistician of the United Nations Statistics Division, Department of Economic and Social Affairs, Jessica Ying Chan works on the Division’s System of Environmental-Economic Accounting (SEEA) programme. Since joining the division, she has focused on supporting member states to implement the SEEA, through the integration of economic and environmental statistics using an accounting framework. She previously worked at the Public Company Accounting Oversight Board (PCAOB), analysing audit and financial data to inform standards setting and inspections. Prior to this, she worked on education initiatives, including as a statistician at Westat, where she worked on the Programme for International Student Assessment (PISA). She has also worked as a researcher for the Abdul Latif Jameel Poverty Action Lab on a study on maternal literacy in rural northern India. Jessica holds a BA in Economics from Reed College and an MSc in Statistics from American University.

Mr. James Donovan is an entrepreneur focused on impact investing that generates measurable social and environmental impact alongside financial return. He has invested in the areas of sustainability, environmental data, data management, knowledge management and health solutions. He leads ADEC Innovations, an impact investing company that designs, develops and delivers a comprehensive and cutting-edge portfolio of Sustainable Business Solutions to meet the Environmental, Social and Governance (ESG) thrust of the world’s leading organizations.

For his lifetime dedication to redefining and delivering ESG solutions, Mr. Donovan received the United Nations Office for South-South Cooperation Visionary Award in 2014. He was also assigned to be the team lead for the United Nations Environment Programme’s Global Environment Outlook 6 Data Fabric Task Force, which aims to design and develop the Big Data processes and framework that can be expanded to cover the data requirements of all of the United Nations’ Sustainable Development Goals (SDGs). He is also a part of the United Nations Economic Commission for Europe Business Advisory Board providing expert advice on People-First Public Private Partnerships.

Concurrently, he is the chairman of the Global CEO Alliance, a multi-stakeholder partnership of chief executives, governments and individuals rallying towards investments that will bring about the achievement of the United Nations’ Sustainable Development Goals. He recently established the ADEC Foundation, his organization's non-profit social impact arm, to support his goal.

Maria Mora is Chair of the Best Practices Board at XBRL International, Principal Engineer on Artificial Intelligence at Fujitsu Laboratories of Europe, Chair of the Academic Working Group at XBRL Europe and Technical leader of the Integrated Suite Working group at AECA. She leads projects to increase the adoption of financial and non-financial information among companies and their stakeholders using technologies and reporting standards. Previously, she worked at the Carbon Disclosure Project (CDP), XBRL Spain and AtoS Consulting Spain for the dissemination of the XBRL standard within Spanish regulatory and supervisory entities. With 13 years of experience, Maria has a high-profile career in strategy, research, innovation and technical leadership in the business reporting domain.

She is a member of several XBRL working groups from the Spanish Financial and Corporate reporting community, participating in projects with national regulatory authorities, including the Bank of Spain, supervisory agencies and national accounting associations (AECA), leading experience in Financial, Solvency, Corporate, and Sustainability Reporting. Engineering Doctorate (EngD) in Systems Engineering at the University of Bristol (United Kingdom). Her areas of research are system engineering applied to corporate reporting, information systems, semantic technologies, Linked Data, AI and Big data. She is author and co-author of several international articles related to XBRL in financial and sustainability reporting published in business and information systems journals, academic conferences, books and magazines.

Mr. Amaro Luiz De Oliveira Gomes, Brazilian-British citizen (55), is a Board Member with the International Accounting Standards Board (IASB) since 1st. July 2009. At the IASB he is the Chair of the Emerging Economies Group (EEG) and actively participates in IFRS adoption efforts, overseeing countries in Latin America.
Before joining the IASB, Mr. Gomes was the Head of the Financial System Regulation Department at the Central Bank of Brazil (BCB). With an in-depth knowledge of financial sector regulation, Mr. Gomes has had various roles and responsibilities while at the BCB, from 1992 until 2009, representing the Bank and participating in various international regulatory forums and working groups.
At the BCB, Mr. Gomes was responsible for drafting regulation related to financial products (e.g. derivatives and mortgages), microfinance (access to banking services and products by micro-, small-, and medium-size entities and individuals), consumer rights in the banking sector (banking fees, information transparency), regulatory capital requirements (implementation of Basel Committee recommendations), adoption of international standards and best practices and recommendations in prudential regulation (25 Core Principles for Effective Banking Supervision), market integration (Mercosur), accounting (International Financial Reporting Standards – IFRS) and auditing (International Auditing Standards – IAS). Mr. Gomes played a leading role in the implementation of best international regulatory recommendations and practices in the Brazilian financial system, and also in the development of widely acknowledged regulation in the microfinance and consumer rights areas. As for the adoption of IFRS in Brazil, he oversaw the introduction of IFRS for regulated financial institutions and served as an advisor to the BCB's own adoption of IFRS.
Mr. Gomes also represented the BCB in the two bodies devoted to IFRS adoption in Brazil — the Brazilian Accounting Pronouncements Committee (Comite de Pronunciamentos Contabeis - CPC) and the Steering Committee for Accounting Convergence–Brazil (Comite Gestor da Convergencia no Brasil) under the auspices of the Brazilian Federal Accounting Council (Conselho Federal de Contabilidade).
Mr. Gomes was significantly involved in efforts aimed at international regulatory cooperation. He was the Central Bank's representative at the Accounting Task Force of the Basel Committee on Banking Supervision, from 2004 until joining the IASB in 2009, and at the MERCOSUR Sub-Group IV – Financial Services Integration, coordinating the Commission on Financial Services and the Sub-Commission on Accounting Issues, from 1999 until 2009. In addition, from 1999 to 2003 he was the Central Bank’s representative in the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), at the UNCTAD-UNO.
From 2007 until joining the IASB in 2009, Mr. Gomes was the representative of the Association of Banking Supervisors of the Americas (ASBA) in the Policy Development Group, also under the auspices of the Basel Committee on Banking Supervision.
Before joining the Central Bank of Brazil, Mr. Gomes had an extensive experience in auditing financial institutions and pension funds, while with Pricewaterhousecoopers, from 1986 until 1992. He holds a Bachelor in Accounting from the Universidade de Brasilia (Brazil) and obtained his Masters in Accounting and Finance from Lancaster University (UK), in 1998.

Andrew Watchman joined the European Financial Reporting Advisory Group (EFRAG) as CEO and TEG Chairman in April 2016. EFRAG’s mission is to serve the European public interest by developing and promoting European views in the field of financial reporting and ensuring these views are properly considered in the IASB standard-setting process and in related international debates. EFRAG ultimately provides advice to the European Commission on whether newly issued or revised IFRS meet the criteria in the IAS Regulation for endorsement for use in the EU, including whether endorsement would be conducive to the European public good. Andrew is responsible for directing and managing EFRAG’s technical activities, including chairing EFRAG’s Technical Expert Group, and executive management of the organisation.

Prior to joining EFRAG Andrew was the Global Head of IFRS for Grant Thornton, leading a team supporting the application of IFRS across the international network and chairing the firm's global IFRS expert group. Responsibilities included consulting on technical issues, developing publications, delivering training and responding to IASB proposals. Between July 2013 and joining EFRAG Andrew also served as a member of the IFRS Interpretations Committee (IFRIC). Before Grant Thornton Andrew served as Accountancy Adviser to the UK's Department of Trade and Industry (DTI), providing expert advice on public policy in financial reporting and the transition to IFRS in the UK. Prior to that Andrew spent fourteen years in the audit practice of an international accounting firm, up to partner level.

DIPLOMAS:
Public Accountant and Auditor
Universidad Gabriela Mistral
Master in IFRS
Escuela de Gestión Europea
Master in Financial Management and Tax Management
IEDE Business School Universidad Andrés Bello

WORK EXPERIENCE:

He is currently an independent auditor accountant with activities in:
- Tax advice
- Implementation in IFRS
- Financial and tax audits
- Professor in taxation and IFRS.

Former comptroller manager in Compañía Agropecuaria Copeval S.A., Public Limited Company, which must report its financial statements to the SVS, Superintendency of Securities and Insurance.
He has worked additionally in Coagra S.A., Sone S.A., Focura S.A., Activa Consultores Internacionales Ltda. and Universidad Gabriela Mistral.

PROJECTS:

Planning and implementation of IFRS at the Universidad del Bio-Bio
Planning and implementation of IFRS in the COPEVAL S.A.
IFRS diagnosis project in PRODELCO LTDA, Construction Company, and several other implementations.

TEACHING:

Full time professor in Universidad de Santiago de Chile

GUILD ACTIVITIES

Current President of the Chilean Accountant’s Association

Alternate Director of the Latin American Group of Financial Information Standards Issuers.

Ms Senne is a Technical Director at the Pan African Federation of Accountants (PAFA) and the Deputy Chairperson of the Financial Reporting Standards Council (FRSC) of South Africa. In her role at PAFA, Lebogang has been instrumental in developing and supporting the overall organisational strategy and has specifically been responsible for the organisation’s technical excellence strategic pillar.

Ms Senne is the Africa representative on the IFRS Foundation’s Sustainability Standards Advisory Forum (SSAF) and represents PAFA on the International Forum of Accounting Standard Setters (IFASS). Additionally, she is co-secretariat for the Africa Integrated Reporting Council (AIRC), the vehicle through which PAFA and the World Bank, as co-convenors, seek to promote and support the adoption of sustainability reporting, integrated thinking and Integrated reporting in Africa. 
 

Alan is a partner in PwC and he leads the Global Sustainability reporting and Assurance practice for PwC UK. He works with many large complex global international groups, and across all areas of the sustainability agenda. He also has experience of working with companies to help them understand and measure the broader impacts associated with their business and has been instrumental in developing PwC’s Total Impact Measurement and Management offering. Alan also has extensive experience in helping companies understand who their key stakeholders are as well as the issues that affect them.

Alan is also the partner sponsor for PwC’s Building Public Trust Awards program, which looks at how business reports in an open, accessible and integrated way, and seeks to celebrate those organisations that are open in their communications and seek to Build Trust with civil society.

Dr. Huaxin Xu serves as the head of the Secretariat of the Asian-Oceanian Standard-Setters Group (AOSSG), taking charge of coordinating the internal affairs of the AOSSG and the external activities or other events between the AOSSG and other international /regional organizations.

Dr. Xu has been working in the Ministry of Finance since 2009. He plays a leading role in the research activities of the Chinese Accounting Standards Committee (CASC). He used to work in the IFRS Foundation from 2015 to 2016, as a visiting fellow, participating in the researching and developing of the IFRS Standards.

Dr. Xu has a PhD in accounting from Shanghai University of Finance and Economics.

Ms. Luzvi Pangan Chatto joined the International Public Sector Accounting Standards Board in January 2019. She was nominated by the Commission on Audit (COA), the Supreme Audit Institution of the Philippines, and the Philippine Regulatory Board of Accountancy.

Ms. Chatto, Assistant Commissioner, is currently the Head of the Government Accountancy Sector of the COA. Her sector, among other functions, assists the COA Commission Proper/Chairperson on matters pertaining to accounting and financial management of government agencies, including the promulgation of accounting standards, rules and regulations on government accounting; the keeping of the general accounts of the national government; preparation of financial reports for submission to the President and Congress; and development, implementation and maintenance of computerized accounting, budget and financial reporting systems for use by government agencies.

During her career spanning 41 years with the COA, Ms. Chatto also led audits of various government agencies, including the Department of Foreign Affairs and Bangko Sentral ng Pilipinas, the United Nations and its agencies in New York, Pakistan, Costa Rica, Nicaragua, Ivory Coast, and Guinea, and foreign-based Philippine government agencies. She also headed COA’s Human Resource Management Office, Information Technology Office, Cordillera Administrative Region, Accounting Systems Development and Other Services Office, and Government Accountancy Office.

Ms. Chatto has been actively involved in and immensely contributed to the conceptualization and implementation of the Philippine Public Financial Management (PFM) Reform Roadmap since 2010. She was COA’s focal person in the 2015/2016 Public Expenditure and Financial Accountability Assessment conducted by the World Bank Group. She is an IntoSAINT (INTOSAI Self-Assessment on INTegrity) Moderator, a member of the Philippine Institute of Certified Public Accountants and Government Association of Certified Public Accountants, and Executive Vice President of the Government Financial Management Innovators Circle, Inc. She is now a member of inter-agency committees, including the PFM Committee, the Budget and Treasury Management System Steering Committee, Technical Working Group of the Permanent Committee, Inter-Agency Technical Working Group on Government eReceipts and ePayments, and the High-Level Working Group on the 21st Century Philippine Bureaucracy.

Ms. Chatto is a Certified Public Accountant. She graduated from the Baliuag University with a Bachelor’s Degree in Commerce (Cum Laude) in 1977 and obtained her Graduate Diploma in Development Administration from the Australian National University in 1997 as an AusAID scholar. She is recipient of a number of commendations and recognitions for her valuable services to various government agencies and organizations.

Iain Mansfield is Head of Public Sector at the Association of Chartered Certified Accountants (ACCA), where he is responsible for developing and delivering ACCA’s global public sector strategy. This includes positioning ACCA as the partner of choice for public sector organisations, collaborating closely with teams across ACCA and helping shape regional and global public sector initiatives across the world.

Iain is a former senior civil servant and has lengthy experience in central government, working in the UK Departments for Business, Innovation and Skills, Department for Education and Foreign and Commonwealth Office. He worked for some years in the Philippines as Director of UK Trade & Investment, Manila. He holds a first class honours degree from Cambridge University.

Most recently he was responsible for designing the Teaching Excellence and Student Outcomes Framework (TEF), a flagship UK government policy to ensure the highest levels of excellence in the UK higher education system. He was also responsible for the oversight of the quality assurance system and for student choice in English higher education.

Sandro serves as the current Head of the Centre for Public Financial Management at the Zurich University of Applied Sciences. He is an internationally recognized public financial management expert, thereby closely collaborating with various international organizations. Over the past 15 years, Sandro has been working with more than 30 governments and not-for-profit organizations around the globe, aiming to increase their efficiency, effectiveness, and transparency in dealing with public finances. Sandro acts as a senior lecturer in public accounting and finance at the Zurich University of Applied Sciences. In his academic capacity, Sandro has published various journal articles in the area of PFM and accounting reforms. Sandro holds a PhD in Public Economics and a MSc in Public Administration.

Ms. Castillo is a Certified Public Accountant and holds a Doctorate Degree in Public Administration. She is a Professor at the Graduate School of the University of the Philippines National Center of Public Administration and Governance (UPNCPAG). Ms. Castillo is the past National President and now serves as an Adviser of the Government Association of Certified Public Accountants (GACPA) in the Philippines. Apart from her accounting and auditing exposures, Ms. Castillo also heads the Technical Working Group of COA’s Gender and Development Focal Point System and takes active oversight role in the country’s implementation of Sustainable Development Goals 5 (Gender Equality) and 16 (Peace, Justice and Strong Institutions).

Tatyana Rybak is the Head of Accounting, Reporting and Audit Regulation Directorate of the Ministry of Finance of the Republic of Belarus. She graduated with honors from the Faculty of Accounting and Economics of the Belarusian State Economic University. Ms. Rybak was conferred the Ph.D. in Economics in 2001, followed by the Associate Professor scientific title being give in 2005. She became a certified auditor in 2003. From 1995 to 2009, Ms. Rybak pursued her junior professor and associate professor career and had extensive experience in auditing and consulting. Since October 2009, she has been working at the Ministry of Finance of the Republic of Belarus. Ms. Rybak is the author and co-author of many scientific articles and textbooks on accounting and financial reporting. She is one of the main developers of the Belarusian Law on Accounting and Belarusian Accounting Standards. In 2020, Ms. Rybak will be the Chairman of the Coordinating Council on Accounting of CIS Executive Committee.