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.
 

Oscar Nuñez del Arco is a senior executive with more than 25 years of experience, leading multidisciplinary teams and projects in international companies and important government entities in private and public sectors.

International consultant, university professor, speaker at national and international events, MBA, Master in Finance, Certified Public Accountant, Postgraduate Diploma in Public Management and International Certification of IFRS, IPSAS and GRI, among other studies..

Currently, he works as the General Director of General Direction of Public Accounting in Ministry of Finance in Peru; and also, as President of Accounting Standards Council. 

He also acts as President of the Regional Alliance for Sustainability Reporting (ARL) in Latin America.
 

Cintia Catota holds a degree in Accounting and Auditing and a Master's degree in Auditing and Finance. She is certified in International Public Sector Accounting Standards by CIPFA and in SAP ERP Procurement.

Since 2019, she has served as the National Director of Non-Financial Assets and Inventories at the Undersecretariat of Government Accounting. She has participated in the implementation of the Fixed Assets and Inventories Module and in the convergence to IPSAS for the Ecuadorian Public Sector.

She represented Ecuador in the Intergovernmental Group of Experts on International Standards of Accounting and Reporting (ISAR) from 2022 to 2023.

She has been invited to speak at national and international conferences at universities, accounting associations, and other organizations.

Dr Lachlan McDonald-Kerr is Director of Sustainability at the Australian Accounting Standards Board (AASB), where he leads sustainability reporting technical standard-setting and implementation support activities. He has played a key role in the development, implementation, and ongoing maintenance of the Australian Sustainability Reporting Standards, including Australia’s mandatory climate-related financial disclosure regime.

Lachlan has more than 15 years’ experience across sustainability reporting, standard-setting, academia, and professional practice. His work focuses on the intersection of sustainability reporting, financial reporting, regulation, and public policy. He works closely with government agencies, regulators, professional bodies, international standard-setters, industry stakeholders, and boards to support the consistent and effective implementation of sustainability-related disclosure requirements. He holds a PhD in Accounting and Finance and is a Chartered Accountant and Certified Practising Accountant.
 

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.
 

Cédric Tonnerre is a partner at Forvis Mazars in France, specialising in financial reporting and connectivity with sustainability statements.

He has published several editions of a study on “Financial Reporting of European Companies on Sustainability Issues”, providing insights into the current practice of connectivity from more than 100 corporate reports, identifying trends and possible ways forward.

He plays an active role in European and international accounting initiatives through organisations such as EFRAG, ANC and CNOCP (French accounting standard setters) and Accountancy Europe. 

He leads Forvis Mazars’ international connectivity network, advises clients on complex accounting and reporting issues, and contributes perspectives that bridge standard-setting and market practice.
 

Wendy Berman is the Chair of the Canadian Sustainability Standards Board. She leads the CSSB, supporting effective governance and strategic direction. She is responsible for overseeing the CSSB’ work to set and maintain Canadian sustainability disclosure standards in the Canadian public interest. She also leads the CSSB’s efforts to support implementation of these standards, including through domestic and international engagement. Wendy is a member of the IFRS Sustainability Standards Advisory Forum.

Wendy is a widely recognized leader with over 30 years of experience in securities litigation, regulation, and corporate governance. Most recently, she was a partner and head of the Securities Litigation practice at a national law firm in Toronto, where she advised public companies and boards on complex disclosure, regulatory, and governance matters.

Previously, Wendy was Vice-Chair of the Ontario Securities Commission, where she served on the board, executive team, and adjudicative committee. She oversaw key regulatory initiatives in Canadian capital markets, including climate-related and diversity disclosures, crypto asset regulation and burden reduction for Canadian companies.

She holds an LL.B. from the University of Toronto and is called to the Bar in Ontario and British Columbia.

 

Ianja Ramananarivo is a member of the Sustainability Reporting Standards Commission of the French Accounting Standards Authority (ANC), where she previously chaired the working group on connectivity between financial and sustainability reporting. Under her leadership, the group published a report exploring the links between financial and sustainability reporting in relation to climate-related matters.

She is also a partner at EY France, where she leads the Sustainability Reporting Desk and advises on sustainability reporting developments and implementation.

Prior to joining EY, Ianja worked for over a decade at the French Financial Markets Authority (AMF). She was responsible for the supervision and enforcement of listed companies' corporate reporting before heading the international policy team responsible for issuer regulation, including sustainability reporting regulation. She represented the AMF within ESMA and IOSCO committees on financial and sustainability reporting. She has also operational experience in financial control department of listed group and worked in financial audit.

Through her experience as a regulator, standard-setting participant and practitioner, she contributes to the development and implementation of sustainability reporting requirements, and on discussions on how greater connectivity between financial and sustainability reporting can enhance the quality, consistency and usefulness of corporate reporting.

Ianja is a graduate of ESSEC Business School.
 

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.  

Isabelle Grauer-Gaynor heads the Corporate Finance and Reporting Unit at the European Securities and Markets Authority (ESMA). She has extensive expertise in financial reporting, audit and international standard-setting. Isabelle serves on the Stakeholder Advisory Council to the International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) and previously served for six years on the IFRS Foundation Advisory Council. Before joining ESMA, she was a Partner in Mazars’ Financial Reporting Technical Services practice, IFRS Technical Director at the French accounting standard-setter (ANC) and held various roles at PwC in France and Germany. She is a French Chartered Accountant and a graduate of ESCP Business School.

Dr. Katharina Bryan joined GRI as Director of Policy and Research on 1 April 2026, leading GRI's global policy strategy, high-level engagement with policymakers and regulators, impact research and thought leadership on sustainability reporting.

She brings 20 years of experience across international organisations, governments and global business. As Head of International Sustainability Reporting Policy at Amazon, she built a global reporting policy function and advised on IFRS/ISSB, CSRD, CSDDD, transition plans and nature policy. She previously spent 13 years at the European Court of Auditors with various responsibilities. As Head of Cabinet to the Swedish Member, she advised her on all board matters, supervised high-visibility audits on sustainable finance and focused on nascent public sector sustainability reporting. She founded Resilience², advising on sustainability strategy, public financial management and reporting.

Katharina holds a doctorate in economic and social sciences. She is based in Luxembourg.
 

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

Celine Chan leads the development of sustainability reporting standards at the International Public Sector Accounting Standards Board (IPSASB). She supports strategic initiatives to deliver the IPSASB strategy and the development of the first international Climate-related Disclosures Standard for the public sector, the IPSASB SRS 1, which was issued in January 2026 and becomes effective January 1, 2028. The Board continues development of its next standard, reporting on climate-related outcomes of public policy. 

Prior to joining the IPSASB, Celine was in Accounting Policy and Advisory at one of Canada’s major banks and started her accounting career at Deloitte. 
 

Dr. Jan-Hendrik Gnändiger is a Partner, Certified Public Accountant and Global and EMA ESG Reporting Advisory Lead at KPMG. He advises multinational companies on sustainability reporting and assurance, with a particular focus on the connectivity between financial and sustainability reporting under CSRD, ESRS, ISSB and EU Taxonomy requirements.

With more than 20 years of experience in reporting, governance, risk management, compliance and assurance, he supports organizations in integrating sustainability-related topics, risks and opportunities into corporate reporting, internal controls and decision-making frameworks. His work focuses on enhancing consistency, transparency and assurance across financial and sustainability disclosures.

Dr. Gnändiger is a recognised thought leader on sustainability reporting and reporting connectivity, contributing regularly to international publications, conferences and policy discussions on the future of corporate reporting.
 

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.

Richard Mubiru is a seasoned economic strategist and enterprise development expert currently serving as the Lead Officer for Enterprise Growth and Development within the Private Sector Development Unit (PSDU) at Uganda's Ministry of Finance, Planning and Economic Development. With over two decades of experience bridging macro-level fiscal policy and micro-level enterprise competitiveness, he specializes in informal sector transition, accounting infrastructure development, and SME investment readiness.

Richard leads the Informality Management for Compliance and Resilience (IMCORE) program in Uganda — a pioneering national initiative aimed at transitioning 10,000 informal micro-enterprises into structured, compliant, and bankable medium-sized businesses. In close collaboration with the UN Trade and Development (UNCTAD) enterprise development team, he led the national assessment using the Accounting Development Tool (ADT) to evaluate Uganda's MSME reporting infrastructure. He spearheaded the domestication and rollout of the Uganda e-Accounting Tool (uganda.easyaccounts.org) along with tailored national training frameworks, democratizing digital financial reporting, statutory filing, and basic compliance for micro and small entrepreneurs across the country.

Beyond accounting infrastructure, Richard advises on innovative SME capital-access, private-equity mechanisms, mergers and acquisitions, and franchising models designed to position domestic enterprises for institutional investment and cross-border trade. He holds an MBA from the University of Pune and executive credentials in Private Equity and Venture Capital from Strathmore Business School.

 

Ahmet Coşkun is an Expert in the Accounting Standards Department of Türkiye's Public Oversight, Accounting and Auditing Standards Authority, with approximately seven years of experience in accounting standards, independent auditing standards and inspection processes. His work includes establishing and implementing accounting standards compliant with IFRS, financial reporting practices, conducting internal and external training on accounting standards, and carrying out inspections of independent audit firms. He has been directly involved in the development and implementation of Türkiye's Financial Reporting Standard for Large and Medium-Sized Enterprises and the Financial Reporting Standard for Micro-Sized Enterprises. He also contributes to the translation and publication of international accounting standards into Turkish and has authored a monograph on independent audit contracts. Prior to joining KGK, he worked as a lawyer specializing in corporate and contract law.

Andrei Busuioc is Financial Management coordinator in Africa West for Ghana, Liberia and Sierra Leone. He is responsible for leading the financial management function, and corporate financial reporting and state-owned enterprise governance activities. Mr. Busuioc has extensive experience in accounting and auditing in the private and public sectors, as well as university lecturing on accounting and auditing. He was Central Asia Financial Management Coordinator in 2020-2025. He also worked at the World Bank Centre for Financial Reporting Reform (CFRR) from 2008 to 2020 where he led activities supporting country-level financial reporting and state-owned enterprise governance reforms. He has led several Reports on Observance of Standards and Codes-Accounting and Auditing and contributed significantly to many more, especially in his thematic areas of expertise of audit regulation and state-owned enterprise governance. He is a PhD in economics, is an ACCA fellow member, and holds a postgraduate diploma in public financial management from SOAS, University of London. 

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.

Dmitri Gourfinkel is a Senior Financial Management Specialist at the World Bank’s Governance Global Department. He has 20+ years of professional experience in public financial management and fiduciary compliance in a number of countries in Latin America and Caribbean, Europe and Central Asia and Middle East and North Africa regions, focusing specifically on public sector accounting, and financial and sustainability reporting agendas. Before joining the Bank in 2007, Mr. Gourfinkel held several posts in both national and sub-national governments in Mexico, including federal Ministry of Finance and Supreme Audit Institution of Mexico City. He is an author of several articles published in specialized magazines, including Journal of Public Budgeting, Accounting & Financial Management and Mexico’s Public Accounting and Executives in Finance Journals. He is a Certified Public Accountant by Mexican Institute of Charter Accountants and holds a master’s degree in public administration from the Maxwell School of Citizenship and Public Affairs at Syracuse University.
 

CA (Dr.) Sanjeev Kumar Singhal, FCA, LLB, PhD, is a Central Council Member of the Institute of Chartered Accountants of India (ICAI) and Partner at S. R. Batliboi & Co. LLP, with over 27 years of experience in accounting, auditing, sustainability, governance and international finance.

He has chaired several key ICAI boards, including the Accounting Standards Board, Auditing & Assurance Standards Board and Sustainability Reporting Standards Board, and has also chaired UNCTAD ISAR at the global level. He has made significant contributions to IFRS-converged Ind AS, sustainability reporting, assurance and social audit standards, including pioneering India’s Sustainability Reporting Maturity Model (SRMM) and the world’s first suite of 16 Social Audit Standards.

An SRCC alumnus and PhD in International Finance, Dr. Singhal is the author of 22 books and 50+ research papers and has conducted 2,000+ seminars and workshops worldwide.

His contributions have been recognized through the Business World Sustainability Influencer of the Year 2025, The Economic Times Excellence in Sustainability Leadership Award 2025, and Times Excellence Award 2026.

Beyond the profession, he leads impactful initiatives through CA Global Kutumbakam Foundation and CA Parivaar, focusing on education, healthcare, women empowerment, livelihood and food security.