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Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, thirtieth session


Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, thirtieth session
06 - 08 November 2013
Palais des Nations
Geneva
, Switzerland

HL-088_300x218.gifAt its 30th session ISAR will address the following key issues:

The thirtieth session of ISAR will take-up issues related to the third pillar - human capacity. In particular, the session will review trends in the development of international corporate reporting standards and codes and their implications for human-capacity building.

The discussions at the thirtieth session of ISAR will facilitate sharing of experiences and identification of challenges and good practices.

Furthermore, the session will consider findings of applications of the UNCTAD-ISAR Accounting Development Tool conducted in different countries during 2013.

Furthermore, the thirtieth session of ISAR will consider a draft guidance intended to promote a harmonized approach to sustainability reporting. The guidance is intended to be a voluntary technical aid for, among others, stock exchanges and capital market regulators on current best practices in corporate sustainability reporting initiatives. It is based upon an analysis of existing initiatives from around the world that have been enacted to promote corporate reporting of sustainability information

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06 Nov 2013
 
(TD/B/C.II/ISAR/INF.6) -  01 Dec 2013
 
(TD/B/C.II/ISAR/66) -  25 Aug 2013  -  Agenda item 3(b) 
 
(TD/B/C.II/ISAR/65) -  18 Aug 2013  -  Agenda item 2 
 
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05 Nov 2013
 
06 Nov 2013  -  Agenda item 3(a) – UNCTAD-ISAR accounting development tool: Feedback from countries 
 
06 Nov 2013  -  Agenda item 3(a) – UNCTAD-ISAR accounting development tool: Feedback from countries 
 
06 Nov 2013  -  Agenda item 3(a) – UNCTAD-ISAR accounting development tool: Feedback from countries 
 
06 Nov 2013  -  Agenda item 3(a) – UNCTAD-ISAR accounting development tool: Feedback from countries 
 
06 Nov 2013  -  Agenda item 3(a) – UNCTAD-ISAR accounting development tool: Feedback from countries 
 
06 Nov 2013  -  Agenda item 3(a) – UNCTAD-ISAR accounting development tool: Feedback from countries 
 
06 Nov 2013  -  Agenda item 3(a) – UNCTAD-ISAR accounting development tool: Feedback from countries 
 
06 Nov 2013  -  Agenda item 3(b) – Human resources development challenges 
 
06 Nov 2013  -  Agenda item 3(b) – Human resources development challenges 
 
07 Nov 2013  -  Agenda item 4 – Review of good practices in sustainability reporting: regulatory and stock exchange initiatives 
 
07 Nov 2013  -  Agenda item 4 – Review of good practices in sustainability reporting: regulatory and stock exchange initiatives 
 
07 Nov 2013  -  Agenda item 4 – Review of good practices in sustainability reporting: regulatory and stock exchange initiatives 
 
07 Nov 2013  -  Agenda item 4 – Review of good practices in sustainability reporting: regulatory and stock exchange initiatives 
 
07 Nov 2013  -  Agenda item 4 – Review of good practices in sustainability reporting: regulatory and stock exchange initiatives 
 
07 Nov 2013  -  Agenda item 5 – Other business 
 
07 Nov 2013  -  Agenda item 5 – Other business 
 
07 Nov 2013  -  Agenda item 5 – Other business 
 
07 Nov 2013  -  Agenda item 5 – Other business 
 
07 Nov 2013  -  Agenda item 5 – Other business 
 
05 Nov 2013
 
07 Nov 2013  -  Agenda item 5 – Other business 
 
05 Nov 2013
 

Jim Obazee
Chief Executive Officer
Financial Reporting Council, Nigeria

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.

Mukhisa Kituyi
Secretary-General
UNCTAD

<strong>Mukhisa Kituyi</strong>, of Kenya, became UNCTAD's seventh Secretary-General on 1 September 2013. After serving an initial four-year term, he was reappointed by the General Assembly in July 2017 for an additional term that began on 1 September that year.
He has an extensive background as an elected official, academic and holder of high government office. Elected to the Parliament of Kenya in 1992 he was twice re-elected. As Minister of Trade and Industry of Kenya (2002 - 2007)

Prior to becoming Secretary-General, Dr. Kituyi was Chief Executive of the Kenya Institute of Governance and a Fellow of the Brookings Institution. Dr. Kituyi was among the experts advising the presidents of East African Community (2008 - 2012). He was a consultant for the African Union Commission (2011 - 2012), helping to develop a pan-African charter and roadmap for a comprehensive free trade area.

Dr. Kituyi studied political science and international relations at the University of Nairobi and at Makerere University in Kampala, Uganda, receiving a BA in 1982. He held a Master of Philosophy and a PhD from the University of Bergen, Norway.

David Szafran
Attorney
Eubelius

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.

Yugui Chen
Secretary General
Chinese Institute of Certified Public Accountants

Dr. Yugui Chen, Deputy President and Secretary General of CICPA, concurrently serves as the Head of the Office of CPA Examination Committee of the Ministry of the Finance, P. R. China. He is also Deputy President of China Association of Trade in Services, and a Board member of the International Federation of Accountants.

Dr. Chen has been working for the Ministry of Finance, P. R. China since 1986, and served successively as Deputy Director, Director, Deputy Director-General of the Accounting Regulatory Department, and Deputy Secretary General of China Accounting Standards Committee of the Ministry of Finance, P. R. China. In 2002, Dr. Chen became the Secretary General of CICPA, and has concurrently served as the Deputy President of CICPA since the end of 2010. Dr. Chen’s working experiences have covered various fields, including policy designing for finance and accounting reform, accounting and auditing standards setting, regulation of the Chinese accountancy profession, theoretical research of public finance and accounting, international cooperation of the accountancy profession, etc..

Dr. Chen used to be the Chinese representative of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, Chinese observer of the International Accounting Standards Committee and member of its Committee of Transition Economies, as well as member of the IFAC Board. Many of Dr. Chen’s treatises have won important awards, like the National Book Award and the Best Book Ever Award of Economic Daily. In 2002, he obtained the Allowances for Special Contributions in Social Sciences of the State Council. In 1996, Dr. Chen was elected as the Outstanding Youth in China’s State Organs and Top 10 Outstanding Youth of the Ministry of the Finance, P. R. China. He also won the Award for Individual Contribution on Strategical Study of the National Planning for Science and Technology Development (2006-2020) in 2004. Dr. Chen has addressed many international fora and been interviewed by international media. He is awarded as one of the 30 most influential people in the accounting profession by The Accountant magazine.

James Zhan
Director
Division on Investment and Enterprise, UNCTAD

James X. Zhan is director of investment and enterprise at UNCTAD. He leads the team of the World Investment Report and is editor-in-chief of the Transnational Corporations journal. He chairs the Governing Board of the UN Sustainable Stock Exchanges Initiative (with all major stock exchanges worldwide as members). He has provided policy advice to numerous governments (including heads of states and cabinets) and parliaments, and global summits (including G20 and BRICS). He led the formulation of global guidelines for a new generation of investment policies, which are used in over 100 countries. He also led the establishment of the World Investment Forum. He is chief strategist for the World Association of Investment Promotion Agencies and was Global Agenda Council member of the World Economic Forum. He has held several advisory positions in academic institutions (including at Cambridge University, Columbia University and Cornell University and Oxford University). He has extensive publications on investment, trade and technology related economic and legal issues.

Ngy Tayi
Secretary of State
MEF, Cambodia

Prof. Ngy Tayi is a Secretary of State of the Ministry of Economy and Finance, Chairman of the Cambodian Accounting System Reform (since 1998), and Chairman of the National Accounting Council (since 2003). He is also Funder and Commissioner of the Royal Government of Cambodia to the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) since 2003.

In 1997, he was Director of Cabinet of the First Prime Minister of the Royal Government of Cambodia. Since 1997, he is professor of the Economics and International finance at the Royal School of Administration in Phnom Penh, Cambodia.

Prof. Ngy Tayi worked as a consultant, accountant, and as a financial manager in several French companies in France (1976-1996). He also worked as a financial inspector for commercial banks in Cambodia from 1969 to 1973.

Prof. Ngy Tayi obtained a Diplome d’Études Comptables Supérieurs (DECS) in 1974 and a doctorate in Economie Appliquée à la Gestion in France in 1976.

Verónica Gallardo
Vice-Minister of Finance
Ecuador

H.E Veronica Gallardo Aguirre holds a Master in Economics of UDLA University (best graduate), a Master in Public Policy from the IESA Caracas, Financial Auditor. She has an International Certificate in management Skills and Leadership Skills in Monterrey Technology, and she is CPA of Central University of Ecuador.

She is currently Vice-minister of Finance of Ecuador. Previously, she has served as Under-secretary of Public Finance Innovation of the Minister of Finance (2010-2013). Planning manager of the State Bank (2008-2010), Vice President of Finance of Andinatel (2007), Director of Decentralization Unit and Structure of the State and General Coordinator of the Project support Decentralization of EX Modernization Councial (2005-2006).

She has worked for numerous International Cooperation organizations like Servicio Holandes de Cooperacion al Desarollo (SNV) where she was in charge of advising the Government on policies issues on inclusion and economic development. Within the Agencia of Cooperacion Alemana (GTZ) and the Banco Interamericano de Desarrollo (BID), she worked as a consultant on financial management and decentralization of subnational governments projects.

She has published on issues related to fiscal policy and national and sub-national finance for the State bank of Ecuador, CEPAL as well as the National University of Cordoba.

Michel Prada
Chair
International Financial Reporting Standards Foundation

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.

Richard Howitt
Chief Executive Officer
International Integrated Reporting Council

Richard Howitt is Chief Executive Officer of the International Integrated Reporting Council. As such he is spearheading the adoption of Integrated Reporting globally and is a major thought-leader in international debates on good corporate governance, shifting investment to the long-term and inclusive capitalism.

Richard travels extensively internationally to meet with the over 1,500 global businesses who are adopting Integrated Reporting as well as with advocates of Integrated Reporting in policy and investor communities. He is a member of the B20 group of international business leaders who dialogue with G20 governments. He is also a member of the EU’s multistakeholder platform on the implementation of the Sustainable Development Goals in the EU. Richard has spoken widely on issues of financial stability, sustainable development and capital market reform as part of the United Nations Forum on Business and Human Rights, the OECD Forum on Responsible Business Conduct, the UNCTAD Expert Group on International Standards of Accounting and Reporting and at other international fora.

Richard has been involved in the evolution of Integrated Reporting from the outset, as a member of HRH The Prince of Wales Annual Forum on Accounting for Sustainability, and was at the original meeting of the Forum which led to the setting up of the IIRC in 2009. He subsequently served as an Ambassador for the IIRC representing it at international meetings including the Rio +20 UN Summit for Sustainable Development before taking over as Chief Executive Officer in November 2016.

Prior to being appointed to the IIRC, Richard served as an elected Member of the European Parliament for over twenty years and was rapporteur on corporate responsibility. In this capacity, he was key architect of the EU’s non-financial information directive, one of the biggest transformations in corporate disclosure anywhere in the world.

Didier Millerot
Head, Financial Reporting and Accounting Unit
European Commission

Didier is a lawyer with a degree in Private Law from the University of Lille and a post-graduate degree in EU law from the Université Libre de Bruxelles.

He started his career in the European Commission in 1994, dealing with international relations in the social field. He then moved to DG MARKT at the end of 1997 where he occupied different positions.

He was appointed the Deputy Head of the Asset Management Unit in 2007 and was attached to the cabinet of Commissioner Barnier in 2010 for 8 months.

In July 2012, Didier was appointed to his current position as Head of the Financial Reporting and Accounting Unit.

Didier Millerot was born in 1968 and holds Belgian and French nationalities. He is married with three children.

Jennifer Thomson
Chief Financial Management Officer
World Bank

Ms. Jennifer Thomson is the Chief Financial Management Officer of the World Bank, leading the Bank’s financial management network in working with countries to strengthen their public financial management institutions and accounting and auditing capacity, as well as the transparency, economy, effectiveness and efficiency of Bank-financed projects. Since joining the World Bank Group in 2004, Ms. Thomson has worked on Bank operations in the South Asia and East Asia Pacific regions and in the policy and country services unit of the Bank. She represents the World Bank in the INTOSAI-Donor Cooperation initiative and in other global partnerships. Ms. Thomson began her career in the Australian National Audit Office and held senior financial management positions in a variety of roles in supporting development initiatives the South East Asia and Pacific regions. Ms Thomson is member of CPA Australia and the Institute of Public Administration of Australia.

Fayezul Choudhury
Chief Executive Officer
International Federation of Accountants (IFAC)

Fayezul Choudhury became Chief Executive Officer of the International Federation of Accountants (IFAC) in February 2013.

Mr. Choudhury was previously with the World Bank, where his last two assignments were as Vice President, Corporate Finance and Risk Management; and Controller and Vice President, Strategic Planning and Resource Management. In this latter role he was the World Bank's spokesperson on global accounting and auditing issues. Mr. Choudhury started his career in 1974 with PriceWaterhouse in London, initially in public accounting and later management consulting. During his career with PriceWaterhouse, he spent three years in Nigeria, developing the consulting practice in the region.

Mr. Choudhury has served on a number of high-level representative bodies. He was a member of the Public Interest Oversight Board (PIOB) from its formation in 2005 until 2010. Mr. Choudhury also chaired the Global Steering Committee of the International Forum for Accountability Development and was a member of the Standards Advisory Council of the International Accounting Standards Board. He served as a member of the Iraq Advisory and Monitoring Board established by the Security Council of the United Nations.

Mr. Choudhury has an MA (Hons) in Engineering Science and Economics from the University of Oxford. He is also a Fellow of the Institute of Chartered Accountants of England and Wales.

Tajinder Singh
Deputy Secretary General
International Organization of Securities Commissions (IOSCO)

Tajinder Singh joined the IOSCO General Secretariat in January 2010 as Deputy Secretary General.
He was previously Head of International Affairs & Human Resource Development and Advisor to the Chairman of the Securities and Exchange Board of India (SEBI).

Mr. Singh comes from the Indian Administrative Service (IAS) and has held various positions in the Ministry of Finance in the Government of India, as well as handling a number of assignments for the government in the financial and other sectors. He has 30 years of experience at senior leadership positions in different organizations dealing with strategic issues in regulation, finance and administration, and significant domestic and international experience dealing with Government and regulators.

Mr. Singh holds a Masters Degree in Systems Science and Automation from the Indian Institute of Science (IISc), Bangalore, and graduated in Electrical and Electronics Engineering from the Indian Institute of Technology (IIT), Kanpur.

Richard Thorpe
Adviser on Accounting and Auditing
Financial Stability Board

Richard Thorpe is Adviser on Accounting and Auditing at the Financial Stability Board based at the Bank for International Settlements in Basel. He is responsible for all accounting, auditing and public reporting policy, including the FSB’s work on converged accounting standards, on risk disclosures, and on enhancing audit quality in the audits of Globally Significant Financial Institutions. He is also responsible for work on long-term investment, and contributes to work on capital standards for insurers and on corporate liability structures. Richard joined the FSB in January 2013, and before that was Head of Accounting and Audit Policy at the UK Financial Services Authority, where he led work on enhancing audit quality and public disclosures, as well as all aspects of accounting policy across banking, insurance and securities regulation. Richard is a UK chartered accountant who has worked in financial services regulation for over 30 years.

Christian Désiré Migan
Président
Commission de Normalisation Comptable de l’OHADA (CNC-OHADA), l’Autorité des Normes Comptables de l’OHADA (Organisation pour l’Harmonisation en Afrique du Droit des Affaires)

Il exerce la profession d’expert-comptable et de commissaire aux comptes depuis une trentaine d’années en France et en Afrique. Il est Associé-Gérant du Cabinet CDM-CONSULTANTS, - Il est depuis 2009, Président de la Commission de Normalisation Comptable de l’OHADA (CNC-OHADA), l’Autorité des Normes Comptables de l’OHADA (Organisation pour l’Harmonisation en Afrique du Droit des Affaires). L’OHADA compte 17 Etats parties de l’Afrique subsaharienne (15 francophones, 1 lusophone et hispanophone). Il a entamé en 2013, sur financement de la Banque Mondiale, le processus de relecture de l’Acte Uniforme portant organisation et harmonisation des comptabilités des entreprises dans le but d’améliorer le droit comptable OHADA et le Système Comptable OHADA, - Il est Maître de conférences-associé à l’IUT2 II de Grenoble où il enseigne la comptabilité, l’audit et le commissariat aux comptes, - Il est membre du jury final du diplôme d’expertise comptable (DEC) au Ministère de l’Education Nationale à Paris (France), - Il est Expert-comptable Agréé CEMAC (Communauté Economique et Monétaire de l’Afrique Centrale, - Il a, en sa qualité de Président de l’Ordre des Experts-Comptables et Comptables Agréés du Bénin (2006-2012), réussi en novembre 2011, l’adhésion de l’Ordre des Experts-Comptables et comptables Agréés du Bénin (OECCA-BENIN) à l’IFAC en qualité de membre-associé, - Il est membre du Conseil d’Administration de la FIDEF (Fédération Internationale des Experts-Comptables Francophones), - Il est le coordonnateur et l’initiateur de la délocalisation à Cotonou (Bénin) à l’Ecole Supérieure d’Expertise Comptable (ESEC), du Centre de Préparation à l’Expertise Comptable (CPEC) de l’IUT2 de Grenoble (France) qui a permis d’accroître sensiblement le nombre de comptables professionnels qualifiés et le nombre d’experts-comptables diplômés du cursus français au Bénin, dans le but d’améliorer la qualité de l’information financière, - Il a présidé pendant 2 ans (2007-2009) l’Association des Ordres professionnels en Afrique de l’Ouest (Association of African Bodies in West Africa-ABWA) après l’avoir vice-présidée pendant 4 ans. L’ABWA compte 15 pays membres : 5 anglophones, 9 francophones et 1 lusophone.

Paul Druckman
Chief Executive Officer
International Integrated Reporting Committee (IIRC)

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.

Paul Abberley
Head of Investments
Aviva Investors, UK

Joined Aviva Investors in September 2008

<span style="text-decoration: underline;">Main Responsibilities:</span> Paul joined Aviva Investors as Chief Executive Aviva Investors London, adding Global Investment Solutions in 2011. He was appointed interim CEO in May 2012 and was responsible for the leadership and governance of the company. In June 2013 Paul moved back into the business as Head of Investments and is now responsible for directing investment matters including investment policy, research and portfolio management strategies for the company.

<span style="text-decoration: underline;">Experience &amp; Qualifications :</span> Paul has over 30 years experience in the asset management industry. He was previously at ABN Amro Asset Management for eight years where he worked in a series of fixed income roles and as CEO for London. Paul has also worked as a global head of fixed income at Lombard Odier.

Paul holds an MA in philosophy, politics and economics from Keble College, Oxford.

Tatiana Krylova
Head of Enterprise Branch, Division on Investment and Enterprise Development
United Nations Conference on Trade and Development (UNCTAD)

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
Professor
University of Sao Paulo, Brazil

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.

Emmanuel Pieters
Executive Director
Directorate General Regulation of the Federal Public Service Economy, Belgium

Mr. Emmanuel Pieters is <strong>Executive Director of the Directorate General Regulation of the Federal Public Service Economy of Belgium.</strong>

Graduated in law from the Catholic University of Louvain (UCL).

He worked as a lawyer at the Brussels Bar until 1997.

He taught for ten years, as a visiting professor, Economic Law and Business Law at the Ecole Supérieure des Affaires (ESA) in Namur.

Within the Federal Public Service Economy, he successively worked in the Legal Department , led the study department and served as General Counsel of the Division of Financial Regulations.

He lead the Directorate General Regulation and Market Organization from 2010 to 2013.

Since 2014, he is also President of the Ethics Commission for Telecommunications.

In the framework of his functions, he lead the transposition in Belgium of the Services Directive and the redaction of the new Code of economic law. He is also a member of the OECD Steering Group on Corporate Governance.

Magdalena del Pilar Vicuña Cevallos
Under-Secretary of Government Accounting
Ministry of Finances, Ecuador

Financial Consultant with experience in projects financed with international resources from the Interamerican Development Bank and the World Bank. Specialist in budgetary, accounting and treasury systems. Expert in design and implantation of integrated systems of financial management, in conceptual aspects of the System of Financial Administration of the Public Sector in Ecuador and in the operative use of the “eSIGEF”, with active participation in the current Normative of the Organic Code of Planification and Public Finances and in the development of processes of financial execution of public resources.

Instructor in the courses about the eSIGEF dictated for the Entities of the General State Budget and implementer of the system for several Entities.

Economist of the “Pontificia Universidad Católica del Ecuador”.

Courses of Financial Programation, Planification, Public Budget, Public Administration, among others.

Paul Hurks
Manager International Coordination
The Netherlands Institute of Chartered Accountants

Paul F.M. Hurks RA (1958) is <strong>International Accountancy Director at NBA Amsterdam (Dutch Professional Organization for Accountants), member of PAODC (Professional Accountancy Organizations Development Committee) of IFAC, member of the Steering Group of Common Content and lecturer for postgraduate accountancy education at Vrije Universiteit Amsterdam.</strong> In his present capacity at NBA, Paul is responsible for the NBA policy for international accountancy coordination, accountancy development work in Eastern Europe and Suriname and harmonization of accountancy education in EU. Paul has been a practitioner for 25 years for audit clients at KPMG Amstelveen and as a founding partner of Omnyacc Accountants Heerhugowaard. Paul served in international and national capacities as accountant, auditor, entrepreneur, quality control reviewer (audit practice and accountancy education), educator and consultant in the field of financial auditing.

Tetiana Iefymenko
President
State Educational-Scientific Establishment the “The Academy of Financial Management”, Kyiv, Ukraine

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.

Leonid Shneydman
Head, Regulations of Accounting, Financial Reporting and Auditing
Ministry of Finance, Russian Federation

Mr. Shneydman chairs the Department of Regulations on Accounting, Financial Reporting and Auditing since 2004. His main responsibilities include policy designing for accounting and auditing reform, standard-setting and rulemaking in private sector accounting, financial reporting and auditing, regulation of the Russian accountancy profession, and international cooperation in the field of accounting and auditing.

Prior to joining the Ministry of Finance, Mr. Shneydman spent thirteen years at PricewaterhouseCoopers, serving as a partner in the assurance practice in Moscow. He holds a PhD in Economics, and is a professor of accounting and financial reporting at the Finance University, Russian Government.

Edwin N. Makori
Director, Professional Services
Institute of Certified Public Accountants Of Kenya

CPA Edwin N. Makori is the Director Professional Services at the Institute of Certified Public Accountants of Kenya (ICPAK), overseeing technical matters including professional standards, member services, training and development, audit quality monitoring and review.

He has a multi-disciplinary background and professional experience including Enterprise Resource Planning (ERP). Mr. Makori has previously worked as a Lecturer in Finance and Accounting at University of Nairobi and Egerton University in Kenya. He has also served as Director Finance in various Public and Private organizations in Kenya.

Edwin is a Certified Public Accountant and a member of the Information Systems Audit and Control Association (ISACA).

Kurt Ramin
Director
KPR Associates

Kurt Ramin is the Director of KPR Associates, with offices in Düsseldorf and Dubai. Mr. Ramin is a former Partner with PricewaterhouseCoopers (PwC), New York, Director of the IFRS Foundation in London, and Treasurer of the International Union for Conservation of Nature, Switzerland. He was involved in introducing International Financial Reporting Standards and XBRL to more than 70 countries. Earlier in his career he worked in key financial and operating positions in the United States and Germany.

Peter Wolnizer
Chair
International Accounting Education Standards Board (IAESB)

Peter Wolnizer was appointed as chair of the International Accounting Education Standards Board (IAESB) on January 1, 2012, having served on the IAESB from 2004 to 2006.

Dr. Wolnizer is Professor Emeritus at the <a href="http://sydney.edu.au/">University of Sydney</a>, where he served as Dean of the Faculty of Economics and Business for 12 years (1999-2010) and as Professor of Accounting until his retirement on December 31, 2011. In 2011, he also concluded six years of service on the Board of Directors of the <a href="http://www.aacsb.edu/">Association to Advance Collegiate Schools of Business International</a>.

Dr. Wolnizer holds a BEc from the <a href="http://www.utas.edu.au/">University of Tasmania</a> and MEc and Ph.D. degrees from the University of Sydney. He is a Fellow of both CPA Australia and the Institute of Chartered Accountants in Australia. He was awarded the Medal of the Order of Australia in the 2011 Queen's Birthday Honours List “for service to higher education in business and economics as an academic and administrator.”

Jamil Ampomah
ACCA Markets Director
Sub-Saharan Africa

Mr. Jamil Ampomah is the ACCA Director for sub-Saharan Africa, a position he has held since July 2010. In this role, he is responsible for the implementation of ACCA's strategy in the region, ably supported by a team of regional heads and country managers in several sub-Saharan African countries. He also manages ACCA’s relationships with key stakeholders – governments, regulators, policy makers, employers, international agencies and regional organisations – across sub-Saharan Africa.

Prior to joining ACCA, Jamil worked in public practice, telecoms and the financial services industry over a period of 15 years. His main areas of expertise are in business development, strategy development and implementation, operations management, business process improvement and risk management.

Wolfgang Böhm
Secretary
Common Content Project

As a representative of the Institut der Wirtschaftsprüfer [Institute of Pubic Auditors] (IDW) in Germany, Wolfgang Böhm is a member of, and secretary to, the Common Content Steering Group of the Common Content Project. The Steering Group governs the Project, which seeks to harmonize the education of professional accountants within the EU and internationally. To this effect, the Project has developed detailed qualification requirements that apply to its members, which include professional accountancy bodies from France, Germany, Ireland, Italy, the Netherlands and the United Kingdom.

Mr. Böhm was a technical advisor on the International Accounting Education Standards Board.

Wolfgang Böhm is also Director Assurance Standards, International Affairs at the IDW and a technical advisor on the IAASB.

Kenneth R. Chatelain
Global Policy Committee
PriceWaterhouseCoopers, USA

<strong>Kenny Chatelain</strong> is a partner in PricewaterhouseCoopers LLP based in Washington, DC and is part of the Public Policy and Regulatory group of PwC International. In this capacity, he works with PwC’s member firms and their stakeholders in government, business and NGOs on initiatives to enhance audit quality.

Kenny is a member of the Global Public Policy Committee of the global networks of accounting firms, and is chair of its Regulatory Working Group. He is PwC International's voting member of the Transnational Auditor's Committee of the International Federation of Accountants. He is co-chair of the Capital Markets Working Group of the Trans-Atlantic Business Council. Prior to joining PwC in 1991, he was an Assistant Chief Accountant with the US Securities and Exchange Commission.

Ernest Kan
President
Institute of Singapore Chartered Accountants

Dr Ernest Kan is President of the Institute of Singapore Chartered Accountants of Singapore (ISCA), and serves as Chairman of the ISCA Executive Committee. He is Chairman of the Singapore Institute of Accredited Tax Professionals, the country’s tax accreditation body.

Dr Kan has represented the Institute to speak at international conferences including the World Congress of Accountants (WCOA), and regional Asean Federation of Accountants (AFA) conferences. Formerly a Board Member of the International Federation of Accountants (IFAC), he continues to represent the Institute at IFAC’s global events. He is also a Council Member of AFA.

He is a Board Member of the Singapore Accountancy Commission (SAC), under the ambit of Ministry of Finance and serves on SAC’s Development Panel of the Singapore Qualification Programme which leads to the Singapore Chartered Accountant qualification.

Dr Kan is a member of the Appeal Advisory Panel set up by the Monetary Authority of Singapore (MAS). In addition, he is a Resource Panel Member of the Government Parliamentary Committee (Ministry of Finance and Ministry of Trade &amp; Industry).

He possesses 30 years of experience in financial audit and consultancy. Dr Kan is Head of the Deloitte Southeast Asia Global IFRS &amp; Offerings Services group, Chief-of-Operations (Clients &amp; Markets) at Deloitte Singapore, Board member of Deloitte Global Chinese Services Group and member of the Deloitte Singapore Management Committee.

Anthony Miller
Economic Affairs Officer
UNCTAD

Specialist on sustainability reporting and corporate governance disclosure

Steve Waygood
Chief Responsible Investment Officer
Aviva

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.

Simon MacMahon
Global Director Advisory Services
Sustainalytics, Canada

Simon provides <strong>strategic direction to Sustainalytics’ Advisory Services</strong> team as well as coordination and expertise in the delivery of products and services that create the foundation upon which asset owners, asset managers and companies can make informed decisions on how to proactively adhere to mandates and manage environmental and social risks. Simon speaks regularly on topics related to <strong>responsible investing and corporate responsibility</strong> and has written and supported the successful publication of dozens of client commissioned and public reports that explore <strong>responsible investment strategies, materiality, and sustainability reporting.</strong> Simon has professional certification from the Greenhouse Gas Management Institute and is a certified Global Reporting Initiative (GRI) trainer. Simon has a Master’s of Business Administration from the Schulich School of Business, where he focused on developing the skills necessary to drive positive business performance through sustainability.

Edouard Vieillefond
Managing Director, Regulation Policy and International Affairs Division
French Financial Markets Authority

Mr Vieillefond, a graduate of Ecole Polytechnique and Ecole Nationale Supérieure de l’Aéronautique, holds a postgraduate degree in industrial economics. He began his career in 1995 at the Defence Ministry.
In 1998 he joined the Treasury Department of the Ministry of Economics and Finance as deputy head of the international monetary and financial system department, which draws up French policy on international monetary and financial affairs.
In 2001 he was appointed to Brussels as Deputy Secretary General of the European Union's Economic and Financial Committee (EFC) at the European Commission, where he prepared the meetings of the EFC, the ECOFIN and the Eurogroup.
Mr Vieillefond moved in 2003 to the State Shareholding Agency at the Treasury and Economic Policy Directorate of the Ministry of the Economy, Finance and Industry, where he served as Head of the rail, sea and automotive transport unit (2003-2006) and then as Investment Director at the energy division, the position he has held until June 2009. He has been since the Managing Director in charge of the AMF’s Regulation Policy and International Affairs Division.

Sonia Aparecida Consiglio Favaretto
Director
B3, Brazil

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.

Corli le Roux
Head of Sustainability
Johannesburg Stock Exchange

Corli le Roux is Head of Sustainability at the Johannesburg Stock Exchange. With a background and qualifications in law, she has been with the JSE since August 2001 and was responsible for the development and operation of the JSE’s Socially Responsible Investment (SRI) Index. She currently manages the JSE’s work in sustainability across the investment value chain and advises the JSE executive on the development and implementation of an organisational sustainability strategy. Corli sits on various committees covering sustainability, integrated reporting and responsible investment, and currently chairs the World Federation of Exchanges’ Sustainability Working Group. She has been a finalist and semi-finalist in the Africa’s Most Influential Women in Business and Government awards.

Nancy Kamp-Roelands
Professor, Non-Financial Information, Integrated Reporting and Assurance
University of Groningen

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.

Teresa Fogelberg
Deputy Chief Executive
Global Reporting Initiative

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.

Marcelle Colares Oliveira
Associated professor
Federal University of Ceara (UFC), Brazil

Marcelle Colares Oliveira is PhD in Accounting by the University of Sao Paulo (USP) and associated professor of the Federal University of Ceara (UFC), in Brazil. She teaches at the graduate Program in Management and Accounting and at the undergraduate course of accounting in the Federal University of Ceara. She is a member of the Brazilian Academy of Accounting (ABRACICON). She is associated with the American Accounting Association; Academy of International Business; Academy of Management. Her research focuses on financial accounting, disclosure, corporate social responsibility and corporate governance. Dr. Oliveira has conducted and published in Brazil and abroad a number of studies related to these subjects. She is an ad hoc consultant of the Brazilian National Council of Scientific and Technologic Development (CNPq).

Nermeen F. Shehata
Associate Professor of Accounting
School of Business, The American University in Cairo, Egypt

Nermeen Shehata is an associate professor of accounting, and the director of El-Khazindar Business Research and Case Center (KCC), at the School of Business, the American University in Cairo (AUC). She has academic experience in a wide range of educational systems including American, British and Egyptian systems. Nermeen’s research interests are corporate governance (CG), financial reporting quality and corporate disclosure. She has got her research published in top-tier academic journals. Nermeen was invited by the International Finance Corporation (IFC) to present her research at a high-level roundtable on investment attractiveness and transparency of the Egyptian capital market. She was selected by the Association of Chartered Certified Accountants (ACCA) to assess CG in Egypt for a report developed jointly with KPMG. Nermeen received several international awards including the Rising Star of Corporate Governance Award by Columbia University, and the Inaugural Adrian Cadbury Scholarship Award by the International Corporate Governance Network (ICGN).

Axel Kravatzky
Chairman
Caribbean Corporate Governance Institute

Axel is Chairman and Principal Consultant of Syntegra Change Architects Limited. As the practice lead for Corporate Governance he has been working with Boards of Directors and Executives across various industries for over 15 years.

Axel is also the Founding Chairman of the Caribbean Corporate Governance Institute (CCGI), a membership, non-profit organization established in July 2012 to promote the good Corporate Governance throughout the Caribbean. Axel presently leads the Trinidad and Tobago Corporate Governance Code project - a joint initiative of the Trinidad and Tobago Chamber of Industry and Commerce (TTCIC), Trinidad and Tobago Stock Exchange (TTSE) and CCGI.

Axel is an alumnus of the London School of Economics and Politial Science (B.Sc., M.Sc., PhD) and a member of the International Corporate Governance Network (ICGN).

Paul Thompson
Director, Global Accountancy Profession Support
International Federation of Accountants (IFAC)

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.

Pietro Bertazzi
Global Director Policy Engagement
CDP

Pietro Bertazzi engaged and shaped responsible business policy and regulation for more than a decade, focussing on human rights, climate and sustainable development. He currently leads Policy engagement at CDP, boosting ambition and accelerating action on climate, water and forests. Prior to CDP, Pietro worked at GRI, fostering corporate sustainability and transparency in national policies worldwide, as well as major regional and global inter-governmental processes such as the Rio+20 Conference and the adoption of the EU directive on Disclosure of Non-Financial Information. He is a proud architect of the Business Engagement in the SDGs and the 2030 Agenda for Sustainable Development, he co-authored the SDG Compass and shaped and lead the UN Global Compact and GRI’s Business Reporting on SDGs Action Platform.

Pietro grew up in the South of Italy and lived in Rome, Strasbourg, Milano, Brussels, Berlin and Amsterdam. He graduated in Public European and International Law at LUISS University in Rome, Italy. He holds a Master in Management and Governance of Non Profit (LUISS University), a Master in Corporate Citizenship (Fondaca, Sant’Anna di Pisa, Boston College) and a Master in Economics and Management of Environment and Energy (Bocconi University).


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