Workshop on the Future Direction of the Corporate Reporting Model

Born on 25 January 1958 in Cairo, Egypt, Mr. Draganov attended the English Language School in Sofia. He received his MA in International Law at the Moscow State Institute for International Relations.

Mr. Draganov began his diplomatic career in the Information Department of the Bulgarian Ministry of Foreign Affairs.

From 1985 to 1998 he worked largely on African affairs, serving in the Bulgarian embassies in Ghana and Zimbabwe and in the African Department of the Foreign Ministry. From 1993 to 1998 he was Ambassador to South Africa, Namibia and Botswana.

In 1998, Mr. Draganov was appointed Permanent Representative of Bulgaria to the United Nations and Other International Organizations in Geneva. He served as President of the Conference on Disarmament from August to December 2000.

From 2001 to 2005, Mr. Draganov held the position of First Deputy Minister of Foreign Affairs of Bulgaria. He was in charge of multilateral diplomacy development, disarmament and European integration issues.

>He also served as Chairman of the National Commission on UNESCO, Alternate Representative of the Republic of Bulgaria to the United Nations Security Council, and Special Representative of the Chairman-in-Office of the Organization for Security and Cooperation in Europe (OSCE) to the Republic of Moldova.

Mr. Draganov served a second term as Bulgaria’s Permanent Representative in Geneva from 2005 to 2008.

In 2008, he was President of UNCTAD’s Trade and Development Board. In that capacity, he contributed to the successful outcome of the Accra Conference, as Chair of the UNCTAD XII Preparatory Committee and the Committee of the Whole.

As Deputy Secretary-General, he has helped spearhead UNCTAD’s communications strategy and publications policy, streamline management, and enhance interagency collaboration and technical cooperation activities.

The Deputy Secretary-General speaks English, French and Russian, and reads Spanish and Italian. He is married and has a daughter and a son.

Her duties among others include supervision and coordination of activities of the United Nations Intergovernmental Working Group on International Accounting and Reporting Standards (ISAR) to assist developing countries and economies in transition to meet international requirements in the area of accounting and reporting. In this regard she leads UNCTAD’s work on formulating and implementation of the Accounting Development Tool (ADT), preparing a guidance on core SDG indicators for entity reporting intended to serve as a tool to assist governments to assess the private sector contribution to the implementation of the Sustainable Development Goals, developing metadata guidance for the SDG indicator 12.6.1 in cooperation with UN Environment, as well as other activities related to corporate financial and non-financial reporting with a view to achieve better quality and international comparability of such reports based on international standards, benchmarks and good practices.

Before joining the United Nations in 2000, she was a partner at KPMG in Moscow where she was in charge of the Methodology department that advised Russian government and companies on transition to IAS/IFRS. She was also a consultant to the World Bank, OECD, EBRD, and other international organizations on accounting and finance issues. In different years she was a member of the Standards Advisory Council of the IASB, of the Education Committee and the Developing Nations Committee of the International Federation of Accountants. She was previously a Professor at Moscow State University teaching accounting and finance and was elected as American Accounting Association Distinguished International Lecturer for 1997.

She holds a PhD degree in accounting from Moscow State University and was a Visiting Fellow at Stanford University, California, in 1992-1993.

Nelson Carvalho chaired the twenty-fifth session of ISAR. He is a professor at the School of Economics, Business Administration and Accounting of the University of São Paulo in Brazil. He is an advisor on mergers and acquisitions, and a consultant on matters dealing with capital markets, banking, international accounting and auditing. He is a member of various boards of domestic and international banking and non-banking companies in Brazil. Mr. Carvalho is a member of CPC – Brazil’s accounting standards board. He is also a board member of Fundação Amazonas Sustentável (a non-governmental organization which works towards preserving the Amazon forest), and is a member of the International Integrated Reporting Committee of the Accounting for Sustainability project led by the Prince of Wales. He heads several audit committees of listed and non-listed companies. Mr. Carvalho has 25 years of audit experience, and has, in addition, served as a securities commissioner and as a board member of Brazil’s central bank.

Robin Edme is Senior Advisor Responsible Finance to the Commissioner General for Sustainable Development of the French Ministry of Ecology, Sustainable Development and Energy. He currently focuses on designing new investment and capital allocation frameworks through the development of responsible and long term finance, as well as identifying innovative financial instruments beneficial to the ecological transition and low-carbon economies. He played a key role in developing the Energy Transition & Climate public Label as well as the government supported SRI Label for investment funds, to be respectively launched in 2015 and 2016. He was the Ministry’s Rapporteur of the White Paper on Financing the Ecological Transition, a joint initiative between the French Treasury and the Office of the Commissioner General, placed for public consultation last November 2013, and the Ministry’s project leader in charge of preparing the Banking and Finance Conference on Financing the Energy Transition which took place in June 2014. Since November 2013, he is the Chair of the Group of Friends of Paragraph 47 (of the Rio+20 Declaration), a government led initiative promoting corporate sustainability reporting at international, regional and national levels.

 

Yuki Yasui joined UNEP in 2002 and has worked on various projects including the joint project with GRI in developing its Financial Services Sector Supplement, developing and running the UNEP FI online course on climate change for the finance sector and preparations for Rio+20. Yuki represents UNEP at the International Integrated Reporting Council’s Working Group and formerly participated in the development of the Global Reporting Initiative’s G4 via its Working Group. She is a chartered accountant in the UK (ACA) and trained and worked at PricewaterhouseCoopers. Yuki has a BSc honours degree in Economics from the London School of Economics and an MSc in Environmental Change and Management from the University of Oxford.

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).
 

Peter Clark is a <strong>Technical Director at the International Accounting Standards Board (IASB).</strong> He joined the IASB’s predecessor, the International Accounting Standards Committee (IASC), as a senior project manager in 1994. In that role, he managed several IASB and IASC projects, including Insurance Contracts, First-time Adoption of International Financial Reporting Standards (IFRSs), Employee Benefits and Income Taxes. He now has particular responsibility for the IASB’s project to enhance its conceptual framework.

After qualifying as a Chartered Accountant with Peat, Marwick, Mitchell &amp; Co. in London, he spent four years in Luxembourg, initially with Fiduciaire Générale du Luxembourg and then with KPMG. He returned to London in 1989 as a Senior Technical Manager at Clark Whitehill, where he was responsible for monitoring developments in accounting, auditing and company law.

He wrote the volume on Luxembourg in the ICAEW sponsored series European Financial Reporting (Routledge 1994).

Paul is Chief Executive Officer of the IIRC. Paul is well known and respected in business and in the accounting profession worldwide. Following an entrepreneurial career in the software industry, Paul operated as a non‐executive chairman and director for companies in a variety of sectors until taking over this post. Formerly a Director of the UK Financial Reporting Council; member of the City Takeover Panel; and President of the Institute of Chartered Accountants in England and Wales (ICAEW). His high profile work on sustainability matters has included chairing The Prince’s Accounting for Sustainability Project (A4S) Executive Board and the FEE Sustainability Group.

As GRI's Deputy Chief Executive Fogelberg is in charge of policy and sustainable develop-ment, and leads the Policy team.
Before joining GRI, Fogelberg was Netherlands Director Climate Change and Industry, and served as Head of Delegation to the UN Climate Change Conference of Parties, amongst other during the Dutch Presidency of the COP. She succeeded in winning the internatio-nal UN-led tender for the selection of a host country for GRI, which resulted in Amster-dam as the global headquearters for GRI.

She also held several director positions at the Netherlands Ministry of Foreign Affairs, such as Women and Development/Human Rights, and Research and Education. In additi-on, Fogelberg worked for the U.N. Secretary General at the World Summit on Sustainable Development in Johannesburg in 2002, in charge of the private sector, and public-private partnerships.

Fogelberg sits on the board of several sustainability organizations, such as WWF, SEED International, ICIMOD and Questionmark.

Lois Guthrie was the Founding Director of the Climate Disclosure Standards Board (CDSB) in 2004 and led the development of a framework to report environmental information in mainstream corporate reports. CDSB consolidated into the IFRS Foundation in 2021 and Lois now advises the Foundation on its capacity building programme. Previously, Lois was Technical Director at Zurich Insurance Group, as well as Technical Director to the International Integrated Reporting Council (IIRC) where she was responsible for technical development. Lois also serves on ACCA’s Global Forum on Sustainability and a member of Carbon Tracker’s Advisory Board. She studied environmental policy at the Open University and holds an MSc in Responsibility and Business Practice.

Ian Hicks is Director of Professional Services at CoreFiling Ltd. in the UK with the core responsibility of successful implementation and support of XBRL solutions to customers and partners worldwide. He is experienced in continual development and improvement of working methods and processes that enhance customer experience and uptake on new technologies and concepts which requires a good understanding of the XBRL market, the key players and the dynamics of the market.

Since joining CoreFiling in 2010, Ian has implemented core processes that recognise, define and adopt best practices in XBRL engineering and implementations, both internally and for a range of international customers. He brings to the BPB, an extensive experience in strategic planning, teaming processes and first-hand experience of XBRL implementations.

Nancy Kamp-Roelands is a professor non-financial information, integrated reporting and assurance at the University of Groningen. She is also a member of the Corporate Reporting Lab of the European Financial Reporting Advisory Group and a member of the committee reporting and accountancy of the Dutch Authority Financial Markets. She is a by Dutch Royal NBA certified public accountant combining international client experience with (international) standard setting and guidance development, teaching and research. Nancy has a long history of involvement in new reporting developments in organizations like the International Integrated Reporting Council, Global Reporting Initiative, Accountancy Europe, UNCTAD-ISAR, the International Auditing and Assurance Standards Board, the Dutch Accounting Standards Board and the Dutch Auditing Standards Board. She had an award winning PhD in 2002 on Towards a Framework for Auditing Environmental Reports.

Jim Osayande Obazee is the Executive Secretary/Chief Executive Officer of the Financial Reporting Council of Nigeria. In that capacity, he oversees the setting, monitoring and enforcement of Financial Reporting Standards and Corporate Governance practices in both Public and Private Sectors of the Nigerian economy. He is also responsible for harmonizing the activities of relevant professional and regulatory bodies in Nigeria. In his earlier role, he has been on attachment to FASB, USA and ASB, Canada. He was the Chairman of the 29th Session of UNCTAD-ISAR and Chairman of the Committee of the Roadmap to the adoption of IFRS in Nigeria. He holds an M.Sc in Accounting, a Fellow of the Institute of Chartered Accountants of Nigeria and a member of American Accounting Association.

Paul Thompson joined the International Federation of Accountants (IFAC) in 2004 and is presently Director, Global Accountancy Profession Support, having previously served as Director, SME &amp; SMP Affairs, where he led IFAC’s initiatives to support the development of small- and medium-sized practices (SMPs) and the value they add to small- and medium-sized entities (SMEs). Mr. Thompson now leads the Global Accountancy Profession Support business line for IFAC, which encompasses the Global Knowledge Gateway, SMP/SME, and professional accountants in business. From 1988 to 1991, Mr. Thompson worked for Touche Ross &amp; Co., London, where he specialized in the audit of financial institutions. He then went on to lecture on financial reporting and analysis at the undergraduate and MBA levels at universities in the United Kingdom, Singapore, and Malaysia. He has contributed to a number of publications in academic journals and the professional press in the areas of bank lending, financial reporting, corporate governance, and corporate social reporting.

Michel Scholte is co-founder and External Affairs Director of True Price, member of the Global Shapers of the World Economic Forum and ThinkTank Worldconnectors. True Price is a social enterprise specialized in impact measurement and valuation.

As Head of Corporate Reporting at the Association of Chartered Certified Accountants, Richard Martin’s role involves monitoring and scrutinizing developments in financial reporting - particularly within IFRS - and integrated and narrative reporting. His analysis of these issues helps mold ACCA policy. He is also Chairman of the Accounting Expert Group at the European Federation of Accountants and Auditors for SMEs, and a member of the reporting policy groups at Accountancy Europe.

Mr. Martin has been a member of the European Commission Expert Group for the evaluation of IFRS Regulation. He has also contributed to working parties for ISAR - UNCTAD, looking into Reporting and Sustainable Development and in developing accounting guidance for SMEs.

Robert is a member of the board of ICAEW which has over 142,000 Chartered Accountant members around the world. He has executive responsibility for ICAEW’s technical strategy department and its seven specialist faculties including the Financial Reporting and Audit and Assurance Faculties. He also leads ICAEW’s thought leadership and research programmes. Robert currently chairs the board of the Natural Capital Coalition. He has previously been a member of the board of the International Federation of Accountants (IFAC) and represented the UK accountancy profession as a vice-president of the European Federation of Accountants (FEE). Robert qualified as a Chartered Accountant in 1983 after graduating in Philosophy, Politics and Economics from Oxford University and he joined ICAEW in October 2002 from public practice.

Tomo Suzuki is Professor of Accounting and Sustainability Management at Oxford University. Tomo looks into impacts of financial regulations on wider stakeholders. In 2006, he developed a specific financial reporting scheme, “One Additional Line,” for sustainable development of emerging economies. The experimental data of the One Additional Line shows that an appropriate disclosure of CSR Expense leads to an entirely new game between management and investors who collectively achieve a new equilibrium between the profit oriented activities and CSR oriented activities. The One Additional Line scheme has had a direct relevance to India’s 2% CSR Expenditure Scheme, Companies Act 2013. Currently, the One Additional Line is under consideration of UNEP for further dissemination in the other developing economies.

<strong>Carol Adams, Ba MSc PhD CA FCCA FCPA GAICD is an internationally renowned author in corporate reporting.</strong> She is a professor at Monash University, a visiting professor at the Adam Smith Business School, University of Glasgow and consults through Integrated Horizons. She is currently a member of the GRI Stakeholder Council, was a member of the IIRC’s Capitals Technical Collaboration Group and was involved in the development of the first AA1000 Framework. She has led the development of international award winning sustainability reports. Carol has a financial audit background qualifying as a member of ICAS with KPMG.

She has an MSc in Accounting &amp; Finance from the London School of Economics and a PhD in international corporate reporting from the University of Glasgow.