Desde la adopción de los Objetivos de Desarrollo Sostenible en 2015, el Grupo de Trabajo Intergubernamental de Expertos ha desempeñado un papel fundamental en la armonización de los marcos y normas de informes de sostenibilidad.
La contabilidad y la presentación de informes sobre el desempeño financiero y de sostenibilidad de las entidades del sector público y privado son un requisito previo para la toma de decisiones de inversión informada y siguen siendo una prioridad para los responsables de las políticas de financiamiento e inversión.
Participación
Esta reunión está abierta a todos los Estados miembros de UNCTAD. Otras organizaciones, incluidas agencias especializadas, organismos intergubernamentales y organizaciones no gubernamentales de la categoría general, pueden participar como observadoras.
Inscripción
La inscripción en línea es obligatoria para todas las personas que deseen asistir a la reunión y se requiere para la inclusión en la lista de participantes.
Logística
La sesión se celebrará con participación presencial en el Palacio de las Naciones.
Rodrigo Buenaventura became Secretary General of IOSCO in January 2025.
Previously, he served four years as Chair of the Spanish financial markets regulator, CNMV, until December 2024, and as such was a member of the ESMA and IOSCO boards. Rodrigo chaired several policy committees within ESMA (Investor Protection, Market Integrity and Markets) and IOSCO (Sustainable Finance Tark Force).
Previously, he developed a career in financial markets regulation and supervision, starting at CNMV in 2005 as Head of International and then Secondary Markets, joining the then newly created ESMA as its first Head of Markets (2011 to 2017) and then back at CNMV as Director General for Markets until 2020. He specialized in post-trading, market abuse supervision, corporate reporting, market structure and corporate governance.
After graduating in Economics in Madrid, he spent the first eleven years of his career (1993-2004) in the private sector at a leading Spanish financial consulting company (AFI), focusing on asset and liability management, securities issuance, debt management, rating advice and public finance.
Jean Bouquot became IFAC President in November 2024. Prior to his appointment, Mr. Bouquot joined the IFAC Board in November 2020, nominated by Compagnie Nationale des Commissaires aux Comptes (CNCC) and Conseil Supérieur de l'Ordre des Experts-Comptables (now Conseil National de l'Ordre des Experts-Comptables). He also served as IFAC Deputy President from November 2022 to November 2024.
Mr. Bouquot was the president of CNCC from February 2017 to October 2020. From December 2012 to December 2014, he was vice-chairman of the Compagnie Régionale des Commissaires aux Comptes de Versailles (regional statutory auditors professional body) and member of the CNCC. From 2014 until 2016, he was chairman of the Compagnie Régionale des Commissaires aux Comptes de Versailles and in February 2015, he was appointed Board Member of the CNCC.
Partner at EY until October 2020, Mr. Bouquot was an audit partner since 1992 and has 40 years of experience, at Arthur Andersen from 1980 to 2002 and then EY. He was also in charge of assurance service line for France/Luxembourg/Maghreb from 2008 to 2015.
Mr. Bouquot attended HEC business school and Institut d'Etudes Politiques of Paris. He is an expert-comptable and commissaire aux comptes. He also served as a reserve colonel in the French Air Force from 2008 to 2020, including attending the Auditor 59 session at the Institut des Hautes Etudes de la Défense Nationale.
Dr. Rabiu Olowo is the Executive Secretary and Chief Executive Officer of the Financial Reporting Council of Nigeria. He is a dual-qualified accountant in Nigeria and the United Kingdom, as well as a distinguished public sector reform leader and an internationally recognized authority in corporate reporting, sustainability governance, financial reporting, and public financial management, with over two decades of experience spanning the private sector, government, and international regulatory platforms.
Under his leadership, the Financial Reporting Council of Nigeria has advanced reforms that have strengthened corporate transparency, accountability, investor confidence, and the quality of financial and sustainability reporting.
He served as Chair of the 41st Session of the United Nations Conference on Trade and Development-Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (UNCTAD-ISAR), where he advanced global dialogue on corporate reporting and sustainability disclosure while championing internationally aligned frameworks for sustainable economic growth.
Vania Borgerth is a Board Member of International Ethics Standards Board for Accountants (IESBA).
She is also a Deputy coordinator of International Relations at CBPS (Brazilian Committee for Sustainability Pronouncements).
At ISSB (International Sustainability Standards Board), she is a member of SSAF (Sustainability Standards Advisory Forum).
Mrs. Borgerth a member of the Supervisory Board of The Capitals Coalition.
She is an active attendee of UNCTAD’s ISAR since 2007 (Chair of the 32nd session).
Arturo Herrera is the Global Director for Governance, World Bank.
Mr. Herrera, a Mexican National, has extensive experience in governance, as a practitioner and from the development and academic perspectives. He joined the World Bank in 2010 as Senior Public Sector Management Specialist in the Latin America and the Caribbean (LAC) region. He held various positions in the Bank including as Sector Manager in LAC, Practice Manager in Governance Global Practice for the LAC and East Asia and the Pacific regions in the Global Unit before leaving the World Bank Group in 2018.
Between 2018 and 2021 he has held leadership positions in the Government of Mexico as Co-Head of the Finance Team in Presidential Transition Team, Deputy Finance Minister and, most recently, as Minister of Finance and Public Credit. He was also the Chairman of Mexico’s Exchange Commission and Member of the Board of the Central Bank.
As Global Director for Governance, Mr. Herrera’s priorities include leading the formulation of strategy and engagement of the Bank’s work on public institutions and country-level governance, especially in fragile, conflict and violent settings; maximizing the effectiveness of operational support for public financial management and public procurement; fostering excellence in the Governance Practice’s work on public sector administration and operational support for legal and judicial reforms.
Mr. Herrera has also taught Monetary and Banking and Macro and Micro Economics at both El Colegio de Mexico and New York University where he completed his doctoral studies in Economics.
Yasunobu (Nobu) Kawanishi is the Chair of the Accounting Standards Board of Japan (ASBJ) and the Sustainability Standards Board of Japan (SSBJ). He has extensive experience in standard-setting, working as a staff member of the ASBJ, the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). He became a Board member of the ASBJ in April 2016, Vice Chair of the ASBJ in April 2019 and Chair of the ASBJ in April 2022. From 2019 to 2022, he chaired the International Forum of Accounting Standard Setters (IFASS), a global network of standard setters. He became the inaugural Chair of the SSBJ in July 2022.
Prof. dr. Nancy (AEM) Kamp-Roelands is a professor non-financial information, integrated reporting and assurance at the University of Groningen, the Netherlands. Since the early nineties Nancy has been involved in sustainability and integrated reporting and assurance developments in organizations like the International Integrated Reporting Council, Global Reporting Initiative, Accountancy Europe, UNCTAD-ISAR, the International Auditing and Assurance Standards Board (IAASB), 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. She worked at EY from 2000-2013 and from 2016-2021 and served many (inter)national client, as well was the project lead of EY’s global sustainability assurance methodology. From 2013-2016 Nancy was the deputy director of the International Auditing and Assurance Standards Board (IAASB).
She always combined international client experience with (international) standard setting and guidance development, teaching and research. In 2010 Nancy was the chair of UNCTAD-ISAR’s 27th session.
https://www.rug.nl/staff/a.e.m.kamp-roelands/cv
Alexander Bassen is a full professor of capital markets and management at the University of Hamburg, Faculty of Business, Economics and Social Science (Germany). Alex is the inaugural chair of the Independent Standards Board of the Greenhouse Gas Protocol and was a member of the Sustainability Reporting Board of EFRAG. He is a Visiting Professor at the Hong Kong Baptist University and at the University of Reading. In addition, he serves as a member of several advisory committees for sustainable finance. https://www.linkedin.com/in/alexander-bassen-b03397b/?originalSubdomain=de
Jasper joined the IAASB in 2013 and has been involved in several key projects, including the IAASB’s projects on fraud, less complex entities, group audits, accounting estimates and key audit matters. He is also a member of the IAASB Staff Leadership Team, which oversees the delivery of the IAASB’s strategy and work program and is responsible for managing the staff team.
Prior to joining the IAASB, Jasper worked for KPMG in the Netherlands and Canada. During his tenure at KPMG, he worked on audits of mid-sized and large private and public companies across various industries.
Jasper is a qualified accountant in both Canada (Ontario) and the Netherlands.
Sim Chankiriroth advises the Accounting and Auditing Regulator of Cambodia (ACAR) on national financial reporting standard-setting and digital reporting infrastructure. He serves as Assistant to the Prime Minister of Cambodia on financial technology and private sector finance, is a member of the ASEAN MSME Advisory Board, and contributes to global SME discussions through the ACCA Global Forum for SMEs. As founder of BanhJi, a digital finance platform with financial reporting layer serving MSMEs, he brings practitioner perspective on how proportional standards interact with the digital infrastructure required to operationalize them at scale.
Helene Agélii is Chair of the IFAC Small- and Medium-Sized Practices Advisory Group (SMPAG) and Secretary General and CEO of the Nordic Federation of Public Accountants. She brings the perspective of small- and medium-sized practices that support micro, small and medium-sized enterprises as trusted advisors. Ms. Agélii has extensive international experience through roles with the IFAC Board, the International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants. She is a lawyer and has previously served as a judge, adding a regulatory and legislative dimension to her work.
