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


Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, thirty-third session
04 - 06 October 2016
Palais des Nations
Geneva
, Switzerland

UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) held its thirty-third session at the Palais des Nations in Geneva from 4 to 6 October 2016.

The two main agenda items of the thirty-third session of ISAR addressed:

  • Key foundations of high-quality reporting: Practical implementation of the monitoring of compliance and enforcement of accounting and audit requirements for high-quality reporting
  • Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of the environmental, social and governance information into companies’ reporting

 

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04 Oct 2016  -  Agenda item High-level panel: The role of accounting for sustainable development – recent trends and challenges 
 
04 Oct 2016  -  Agenda item High-level panel: The role of accounting for sustainable development – recent trends and challenges 
 
04 Oct 2016  -  Agenda item High-level panel: The role of accounting for sustainable development – recent trends and challenges 
 
04 Oct 2016  -  Agenda item High-level panel: The role of accounting for sustainable development – recent trends and challenges 
 
04 Oct 2016  -  Agenda item 3. Practical implementation of compliance monitoring and the enforcement of accounting and audit requirements for high-quality reporting 
 
04 Oct 2016  -  Agenda item 3. Practical implementation of compliance monitoring and the enforcement of accounting and audit requirements for high-quality reporting 
 
04 Oct 2016  -  Agenda item 3. Practical implementation of compliance monitoring and the enforcement of accounting and audit requirements for high-quality reporting 
 
04 Oct 2016  -  Agenda item 3. Practical implementation of compliance monitoring and the enforcement of accounting and audit requirements for high-quality reporting 
 
04 Oct 2016  -  Agenda item 3. Practical implementation of compliance monitoring and the enforcement of accounting and audit requirements for high-quality reporting 
 
04 Oct 2016  -  Agenda item 3. Practical implementation of compliance monitoring and the enforcement of accounting and audit requirements for high-quality reporting 
 
04 Oct 2016  -  Agenda item 3. Practical implementation of compliance monitoring and the enforcement of accounting and audit requirements for high-quality reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 
06 Oct 2016  -  Agenda item 5. Other business: Follow-up on the previous sessions of ISAR (a) Accounting Development Tool implementation update 
 
06 Oct 2016  -  Agenda item 5. Other business (b) Capacity-building for financial inclusion and access of small and medium-sized enterprises to finance 
 
06 Oct 2016  -  Agenda item 5. Other business (c) Updates by international and regional organizations 
 
06 Oct 2016  -  Agenda item 5. Other business (c) Updates by international and regional organizations 
 
06 Oct 2016  -  Agenda item 5. Other business (c) Updates by international and regional organizations 
 
06 Oct 2016  -  Agenda item 5. Other business (c) Updates by international and regional organizations 
 
06 Oct 2016  -  Agenda item 5. Other business (c) Updates by international and regional organizations 
 
05 Oct 2016  -  Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting 
 

Vania Maria da Costa Borgerth
Board Member
International Ethics Standards Board for Accountants

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).
 

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.

Gerard Ee
Chair of ISAR 33, President
Institute of Singapore Chartered Accountants

Mr. Gerard Ee is the President of the Institute of Singapore Chartered Accountants (ISCA) and serves as Chairman of the ISCA Executive Committee. Mr. Ee is also a Board Member of the Singapore Accountancy Commission, under the purview of the Ministry of Finance. On the international front, Mr. Ee serves as a Council Member of the ASEAN Federation of Accountants (AFA).  Mr. Ee is a Fellow Chartered Accountant of Singapore with ISCA. He started his career as an accountant in 1974 and became a public accountant in 1976, retiring as a partner at Ernst &amp; Young in 2005. Currently, he is the Chairman of the Charity Council, Changi General Hospital, Eastern Health Alliance and SIM University (UniSIM) Board of Trustees. He is also the Chancellor of UniSIM.

Hillary Biwott
Legal Officer, Regulatory Framework
Capital Markets Authority, Kenya

Hillary Biwott is a Legal Officer, Regulatory Framework at the Capital Markets Authority, Kenya. Biwott has been actively involved in the development and implementation of the Code of Corporate Governance for Issuers of Securities to the Public, 2015. He is also involved in the development of the Stewardship Code for Institutional Investors. He is currently working on the frameworks to facilitate effective assessment and reporting on corporate governance by issuers of securities to the public. Biwott is an advocate of the High Court of Kenya having been admitted to the bar in April 2012. Biwott is a member of the International Finance Corporation Practice Group on Codes and Standards. He is also a member of the Stewardship Codes Network, a group convened by the International Corporate Governance Network.

Wilmar Franco
President, Technical Council of Accounting
Ministry of Trade and Industry, Colombia

Wilmar Franco is the Chairman of the Technical Council of Public Accounting in Colombia, the standard setter body on accounting, monitoring and reporting. He served as Consulting Manager at Baker Tilly Colombia in the area of IFRS. He also worked as a specialist advisor to the Institute of Industrial Promotion in the areas of credit, debt, securities desk, financial auditing and risk management.

Mr. Franco is an editor of several accounting and tax law publications, among them "The ABC of IFRS and Guide for first-time application of IFRS". Mr. Franco is a public accountant and post-graduate professor having lectured for over 20 years. He also holds a degree in Business Administration and an advanced diploma in organizational control systems from the University of the Andes.

Olivia Kirtley
President
International Federation of Accountants

Olivia F. Kirtley, CPA, CGMA, is President of the International Federation of Accountants (IFAC), which leads the global accounting profession, representing over 175 member bodies in 130 countries.  Olivia is also a non-executive director of two public companies - U.S. Bancorp and Papa John’s International. She began her career with an international accounting firm, followed by over 20 years in executive management with a publicly listed global company.

Ms. Kirtley is a former Chairman of the American Institute of Certified Public Accountants (AICPA) as well as the AICPA Board of Examiners, where she led a complex project to convert the U.S. CPA Examination to a computer-based exam with significant changes to content and structure.  She is a recipient of the AICPA's top honor of the Gold Medal for her significant contributions to the profession and was named as one of the top 100 corporate directors and governance professionals in the U.S. by the National Association of Corporate Directors (NACD).

Nicolas Bernier Abad
Policy Officer, Directorate-General for Financial Stability
Financial Services and Capital Markets Union, European Commission

Nicolas Bernier Abad, economist, joined the European Commission in 2002, where he currently works on non-financial reporting, the Capital Markets Union (CMU), and accounting policy in DG Financial Stability, Financial Services and Capital Markets Union (DG FISMA). He managed the adoption of the 2014 Directive on non-financial reporting, and currently leads the work on non-binding EC guidelines. Until March 2009 he was in DG Trade, and served in the EU team negotiating services and investment in the World Trade Organization and in regional negotiations. Before joining the European Commission, he was in the financial department of a large multinational company.

Agnes Macaulay
Deputy Accountant General
Ministry of Finance and Economic Affairs, The Gambia

Ms. Agnes Macaulay was appointed Deputy Accountant General of the Republic of The Gambia in 2015, in charge of cash management and government bank accounts, and also responsible for the production of government consolidated financial statements. In 2009 she was appointed Deputy Director in charge of Government Treasury, managing government payroll, its budget, as well as being responsible for analyzing the government's of the Gambia’s revenue performance. She is a member of the Association of Accounting Technicians (AAT, United Kingdom), the Association of Chartered Certified Accountants (ACCA, United Kingdom), the Liquidity Forecasting Committee, the PFM Audit Committee and is also a member of the Epicor Core Team. She holds other certifications, including in advanced financial accounting, public finance &amp; expenditure control, central bank accounting and auditing, as well as a certificate in the implementation of International Public Sector Accounting Standards (IPSAS).

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Jarett Decker
Head, Centre for Financial Reporting Reform
The World Bank

Jarett Decker, a U.S. CPA and lawyer, is Head of the World Bank’s Centre for Financial Reporting Reform (CFRR) in Vienna, Austria. At the CFRR, Mr. Decker leads a team of experts providing technical assistance to reform financial reporting in transitional, middle-income, and emerging market economies. Clients include finance ministries, central banks, securities regulators, public oversight boards, professional accountancy organizations, and universities.

Before joining the Bank, Mr. Decker was Deputy Director and Chief Trial Counsel for the Public Company Accounting Oversight Board (PCAOB), which regulates auditors of U.S.-listed companies. As the first person to serve in this role, he established and led the PCAOB’s program of disciplinary litigation. He has also served as Senior Trial Counsel for the U.S. Securities and Exchange Commission (SEC).

Philippe Danjou
Board Member
International Financial Reporting Standards Board

Philippe Danjou has been a member of the International Accounting Standards Board (IASB) since 2006.

He graduated from HEC, then qualified as a Chartered Accountant and Registered Statutory Auditor, and joined Arthur Andersen &amp; Co. (Paris) in 1970. At Arthur Andersen, Mr Danjou ultimately became an audit partner.

He was Executive Director of the French Ordre des Experts Comptables (OEC) from 1982 until 1986.

Until his appointment to the IASB, he was the director of the accounting division of the Autorité des Marchés Financiers (AMF), the French securities regulator.

He served as a member of the International Auditing Practices Committee (the predecessor body to the IAASB) and as a technical adviser to the French delegate to the former International Accounting Standards Committee, the predecessor to the IASB. He also participated in the works of the Committee on Auditing set up by the European Commission with a view to prepare the bases for the reform of the audit profession recently introduced in the EU.

While at the AMF, he served on the IASB's Standards Advisory Council, as a member of IOSCO's Standing Committee 1 on Multinational Accounting and Disclosure, and on the Financial Reporting Committee of the Committee of European Securities Regulators (CESRFin) where he led the project of organizing the transition from national accounting frameworks to the IFRS.

Patrick Scheurle
Chief Executive Officer
Blue Orchard

Patrick Scheurle is Chief Executive Officer of BlueOrchard. Prior to that, he held the position of Chief Operating Officer at the company for 3 years.
Patrick joined BlueOrchard from Bank Vontobel, where he was in charge of corporate business development and key strategic initiatives. He also held the position of Business Project Manager at Credit Suisse following various assignments as financial analyst and portfolio manager with major Swiss asset management companies.
Patrick is the co-author of the bestseller Small Money – Big Impact as well as Power to the Poor, both published by NZZ Libro Verlag.

Jean-Paul Gauzès
Board President
European Financial Reporting Advisory Group

On 1 July 2016 Jean-Paul Gauzès was appointed as EFRAG Board President, nominated by the EC after consultation with the Council and European Parliament. His mandate was extended in June 2019 for a further three-year period till 30 June 2022.

Jean-Paul Gauzès is Chair of the European Lab Steering Group since the establishment of the European Corporate Reporting Lab@EFRAG as envisaged in the EC Action Plan Financing <em>Sustainable Growth</em> of March 2018. EFRAG received in June two non-finanical reporting mandates from the Executive Vice-President Dombrovskis: a mandate on preparatory work on the elaboration of possible EU non-financial reporting standards and an ad personam mandate to provide recommendations about the possible changes to the governance and financing of EFRAG in case, under a revised NFRD, EFRAG is designated as the organisation charged with developing EU non-financial reporting standards.

From 2004 till 2014 Jean-Paul was a member of the European Parliament. During the whole of this period he was a member of the Committee on Economic and Monetary Affairs (ECON). From 2008 till 2014 Jean-Paul Gauzès was the Coordinator of the European People's Party (EPP) Group in ECON.

He has been the rapporteur on various important dossiers including the Directive on Alternative Investment Fund Managers (2010); the Regulation on the supervision of credit rating agencies (2010); and the Regulation on the strengthening of economic and budgetary surveillance of Member States experiencing or threatened with serious difficulties with respect to their financial stability in the euro area (2012).

He is an honorary member of the Bar at the Conseil d'État and the Cour de Cassation. From 1998 till 2007 Jean- Paul Gauzès was a member of the Executive Board and Tax and Legal Director of Dexia Crédit Local. From 1973 till 1998 he worked as a lawyer and legal counsel in France.

On 1 January 2020, Jean-Paul Gauzès, has been awarded in France the order of <em>Officier de la Légion d'Honneur</em>, for his work as MEP and as EFRAG Board President.

Pablo Perez Rodriguez
Senior Advisor on Accounting, Auditing and Disclosure
Financial Stability Board

Pablo Pérez is the Senior FSB Advisor on Accounting, Auditing and Disclosure. With a long-lasting background in regulatory bodies, he has been responsible for work intersecting accounting policy and banking regulation, most notably at Banco de España. During 2006 he worked as Finance Expert for the European Central Bank, and from 2008 to 2010 he was in charge of Financial Control at the Spanish Fund for the Purchase of Financial Assets.

Actively involved in international working groups, for many years he was the Spanish member of the Basel Committee’s Accounting Experts Group (AEG), representing the Committee at the IASB Impairment Transition Resource Group and the Three Way Dialogue with accounting standard setters and the banking industry. He now represents the FSB at the AEG, the IFIAR Plenary, and the PIOB Monitoring Group. He is also an official observer at the IFRS Interpretations Committee.

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.

Marek Grabowski
Director of Audit Policy
Financial Reporting Council, United Kingdom

Marek Grabowski is the UK FRC’s Director of Audit Policy, leading the development and maintenance of the FRC’s auditing, assurance and ethical standards and guidance since 2010. He was until recently a Public Member of the International Auditing and Assurance Standards Board and Chair of the IAASB Task Force on Assurance over Extended External Reporting (EER). Prior to joining the FRC, he was with PricewaterhouseCoopers for 31 years (including 20 as a partner), in various front line, and technical, audit and capital markets transaction reporting roles in the UK and overseas.

Karel Van Hulle
Member
International Public Oversight Board

Prof. Karel Van Hulle is an Associate Professor at the Economics and Business Faculty of the KU Leuven and Honorary Professor at the Goethe University in Frankfurt, where he is attached to the International Centre for Insurance Regulation (ICIR). He is a member of the Public Interest Oversight Board (PIOB) and the Chairman of the Insurance and Reinsurance Stakeholder Group of the European Insurance and Occupational Pensions Authority (EIOPA). He retired from the European Commission in March 2013 as Head of Unit with subsequent responsibilities for accounting, auditing, company law, insurance and pensions.

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.

Sha Ali Khan
Director, Practice Monitoring
Association of Chartered Certified Accountants

Sha Ali Khan is Director – Regulatory Development at ACCA, the Association of Chartered Certified Accountants. He has over 25 years of experience in the regulation of the accounting profession in Europe, Africa and the Caribbean. Currently, Sha is responsible for the provision of advice and guidance on regulatory matters to other professional bodies, regulators, governments and ACCA’s market directors. He also leads donor funded international consulting projects on strengthening the regulation of the profession. Until 2015, Sha was responsible for all aspects of ACCA’s quality assurance programme which covers 2,400 firms licenced by ACCA to conduct company audit work in the United Kingdom and Ireland. He has also been responsible for the provision of quality assurance services to several other professional bodies and regulators in Africa, Europe and the Caribbean to enable them to comply with IFAC’s membership obligation on quality assurance, SMO1 and/or the EU Statutory Audit Directive.

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.

Elisa Tonda
Head, Responsible Industry and Value Chain Unit
UN Environment

Elisa Tonda is the Acting Head of the Responsible Industry and Value Chain Unit in the Division of Technology, Industry and Economics’ Sustainable Lifestyles, Cities and Industry Branch at United Nations Environment Programme (UNEP). In this function, she leads UNEP’s work targeting the adoption of sustainable consumption and production practices in industries and their value chains, including the identification and promotion of solutions suitable for small and medium enterprises in developing countries and emerging economies. Prior to that, Elisa was Regional Officer in UNEP’s Regional Office for Latin America and the Caribbean. She has also worked for the United Nations Industrial Development Organization (UNIDO) and in the private sector in the areas of environmental certification, waste management, and environmental impact assessments.

Marjan Schipper
Deputy Director
Ministry of Foreign Affairs of Netherlands

Marjan Schippers is deputy Director International Trade Policy and Economic Governance at the Netherlands Ministry of Foreign affairs. In her diplomatic career spanning over 20 years, she held several postings, most recently at the Dutch Permanent  Representation to the EU in Brussels, heading the international cooperation and development portfolio and before that at the Prime Ministers’ office dealing with Global Issues (G20) and the European Council. Dealing with mainly economic and EU portfolio’s throughout her career, she also was posted in Malaysia and Canada.

Alessandra Alfieri
Chief, Environmental Economic Accounts Section
Economic Statistics Branch, Statistics Division
Department of Economic and Social Affairs
United Nations
Jessica Fries
Executive Chairman
Accounting for Sustainability

Jessica Fries is Executive Chairman of The Prince’s Accounting for Sustainability Project (A4S), established by His Royal Highness The Prince of Wales in 2004. She has led A4S since 2008, working with the finance community to catalyze a shift to a sustainable economy, with a focus on practical actions and targeted interventions capable of achieving global change. While at A4S, Jessica has been responsible for establishing the International Integrated Reporting Council (IIRC), as well as A4S’s CFO Leadership Network and capital markets programme. Previously, Jessica held a number of roles at PwC advising a wide range of companies, governments, investors and not-for-profit organizations. Jessica has written extensively on ways to integrate sustainability into business and finance, and has been a member of a number of International, European and UK Government Committees, including the UK Treasury’s Sustainability Reporting Steering Committee, the European Commission’s Expert Group on Non-Financial Disclosure and the UN Sustainable Stock Exchange Advisory Group. She is currently a member of the IIRC Governance and Nominations Committee, the Smith School Global Sustainable Finance Advisory Council, the UN Global Assessment Report Advisory Council and the Global Reporting Initiative. Jessica is a chartered accountant, a fellow of the Royal Society of Arts, has an MSc in Economics from the London School of Economics and a BA in Economics from the University of Cambridge.

Steve Gunders
Board Member
Sustainability Accounting Standards Board

Steven Gunders is a retired partner of the Management Consulting Practice of Deloitte.  He joined Touche Ross &amp; Co in New York in 1969 and proceeded to work in both the Accounting and Management Consulting functions of the firm.  He became a partner in 1977 and managed several  geographic consulting practices as well as the Strategy &amp; Operations Practice for Deloitte across both the US and Europe.  He has focused his career in the Financial, M&amp;A &amp; Strategy areas working on major global corporate clients, private equity investment firms and large private companies. His career has provided him with a broad based understanding of a number of industries including Manufacturing, Aviation &amp; Leisure, Chemicals, as well as a number of Service Businesses.

After his retirement, Steven has served on several corporate boards as well as a number of non-profit organizations in New York, San Francisco and London.

Steven received his MBA from the University of Chicago, Booth Graduate School of Business and his BA from the City College of New York.

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Neil Stevenson
Managing Director, Global Implementation
International Integrated Reporting Council

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

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

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

Eric Hespenheide
Chairman of the Board of Directors
Global Reporting Initiative

Eric Hespenheide is currently the Chairman of the Global Reporting Initiative’s (GRI) Board of Directors. He previously served as GRI’s Interim Chief Executive from July 2016 to January 2017 and was the inaugural Chairman of the Global Sustainability Standards Board from January 2015 to June 2016.

Eric served as one of the Global Leaders of Deloitte Touche Tohmatsu Limited (DTTL) member firms’ Sustainability group within Audit and Enterprise Risk Services. He represented DTTL in various forums such as the Liaison Delegate to the World Business Council for Sustainable Development, Deloitte’s Organizational Stakeholder representative for the GRI and served as a member of the Working Group of the International Integrated Reporting Council.

Eric was the lead partner on a number of sustainability related engagements which included both sustainability assurance and advisory services in the US and internationally.
He is a frequent speaker and author on the topic of sustainability, particularly related to reporting and assurance matters. Eric is a CPA and served numerous global companies during his 36-year career.

He previously chaired the American Institute of Certified Public Accountants (AICPA) Sustainability Assurance and Advisory Task Force and is currently a member of the Task Force. He was a key contributor to the development of the AICPA’s <em>Attestation Engagements on Sustainability Information</em>. Eric currently serves on the International Auditing and Assurance Standards Board (IAASB) Project Advisory Panel for its EER Assurance Project.

Stathis Gould
Senior Technical Manager & Head of Professional Accountants in Business
International Federation of Accountants

Stathis Gould heads up the development of international services for professional accountants working in business and industry at IFAC. A key element of his work is developing thought leadership and guidance in support of finance professionals and their roles facilitating sustainable organizational performance. Before moving to IFAC, he was at the Chartered Institute of Management Accountants (CIMA) responsible for planning and overseeing a program of policy and research. Prior to serving the accountancy profession, Mr. Gould worked in various roles in the private and public sectors in the UK.

Ambreen Waheed
Founder & Advisor
RBI-Responsible Business Initiative

Ambreen Waheed is the Founder &amp; Advisor of Responsible Business Initiative.  Globally recognized for pioneering work in Responsible Entrepreneurship and Workplace integrity, she has been present on governance bodies of GRI-Global Reporting Initiative, APRSCP-Asia Pacific Roundtable for Sustainable Consumption &amp; Production, UN Global Compact, CSR expert committees UNCTAD-ISAR and AccountabilitySES. Co-founded Asia-Pacific CSR Center group, SAFoRB-South Asia Forum on Responsible Business &amp; GRLI-Globally Responsible Leaders Initiative.  Ms.Waheed has taught at ESSEC France, University of Michigan and the Wharton Business School USA.  She has authored Pakistan’s first CSR status review (2005) and “Responsible Business Guide: a toolkit for winning companies (2010) ” and contributed to many international publications and textbooks on Anti-Corruption, Peace, Ethics, fair trade, Risk Mitigation, stakeholder involvement, Open Innovation.

Birgitte Mogensen
Chair of CSR Committee
Association of Danish Auditors: FSR - danske revisorer

Birgitte is one of the most experienced CSR leaders in Denmark and owner of <a href="http://www.boardmanagement.dk/">www.boardmanagement.dk</a&gt; focusing at board level work and CSR at top-level management.

Birgitte is a state-authorised public accountant and has worked for 20+ years as PwC partner with especially business related CSR - aligned to change management, risk management, transparency and the interaction between business &amp; CSR strategies.

Birgitte is chairman of the Danish Institute of Chartered Accountants’ CSR Committee and supports Danish companies as member of the boards and advisory boards.

Irena Pichola
Partner, Sustainability Consulting
Deloitte

Partner at the consulting firm Deloitte and leader of the Sustainability Consulting Central Europe team. Irena has more than 15 years of relevant professional experience regarding sustainability business. She is leading the Central Europe team, coordinating the network, and advising clients on 17 CE markets. She has been managing complex projects for clients from various industries, such as sustainability, climate &amp; energy strategies, stakeholder engagament strategies, ethics programs management, analysis of economic competitiveness, non-financial reporting and verification, analysis of relations with stakeholders including authorities on central and local levels, strategic planning of sustainable line investment promotion energy efficiency promotion and implementation strategies. She advises the Polish government and sits on the board of the Responsible Business Forum. She represents Poland on the international forum at WBCSD, Global Reporting Initiative, and CSR Europe meetings. She is a lecturer at the Koźmiński University and a certified GRI trainer.

Kevin McKinley
Acting Secretary-General
International Organization for Standardization

Kevin was Deputy Secretary-General from 2003 until taking up the post of Acting Secretary-General in August 2015.

Prior to this he was Director at the Standards Council of Canada, a Crown Corporation responsible for Canada's National Standards System. Kevin has also held senior posts at the Canadian Standards Association, Canada's largest standards development organization and was involved in national standardization issues in business management and worker safety.

Kevin began his career in the oil and gas industry at Esso Petroleum Canada, serving as a Construction Project Engineer and later as the Contact Engineer supporting Esso's environmental operations at Sarnia Refinery in Ontario, Canada.

Kevin holds a Bachelor of Science in 1985 from the University of Ottawa and a Mechanical Engineering degree from Queens University in Kingston, Ontario.

Michel Scholte
External Affairs Director
True Price

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.

Jane Jagd
Resource person
UNCTAD

Dr. Jane Thostrup Jagd is the Lead Researcher and Consultant at ESG Insight.

Dr. Jagd has previously worked for one of the world’s largest conglomerates, A.P. Moller-Maersk with more than 1,000 affiliates, and has amongst others moved their ESG data collection from Group Sustainability to Group Accounting and into the financial consolidation tool (HFM), established a control framework, and a Sustainability GAAP, whereby the ESG data quality raised from “poor” to “good” in 4 months – auditor verified. Dr. Jagd has also published books and articles on how to ensure good quality investor friendly ESG reporting.

Dr. Jagd has since 2013 been a technical working group member of Climate Disclosure Standards Board (CDSB) in UK, and is currently signed on as consultant for United Nations Conference on Trade and Development (UNCTAD).

Gulenn També
Partner
EY

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

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

Michael Zimonyi
Policy and External Affairs Manager
Climate Disclosure Standards Board

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

Elizabeth Umlas
Senior Advisor Capital Stewardship
UNI Global Union

Elizabeth Umlas is a senior advisor on capital stewardship to UNI Global Union and IndustriALL Global Union. Before becoming an independent researcher and consultant in 2007, Dr. Umlas spent six years as senior research analyst for human rights at KLD Research &amp; Analytics, a leading socially responsible investment research firm in the United States. She currently teaches at several European universities, including Oxford University, the University of Fribourg, and the University of Geneva, and is a co-founder of Sustainable Finance Geneva. Dr. Umlas, who has worked for 15 years in the field of business and human rights, has a PhD in political science from Yale University.

Mario Abela
Director, Redefining Value
World Business Council for Sustainable Development

Mario Abela is Director, Redefining Value at the World Business Council for Sustainable Development where he leads a number of initiatives aimed at helping companies to focus on longer term and sustainable value creation. He is a CPA and Chartered Management Accountant. His expertise is in corporate reporting and he has held senior management positions in both the private and public sectors in Australia, Belgium and the United Kingdom.

Mr. Abela has extensive regulatory and standard setting experience. He is a visiting professor at IESEG School of Management in Paris. He is also an expert advisor to the United Nations Conference on Trade and Development on corporate reporting and has been involved in developing indicators for reporting against the SDGs.

David Picton
Chief Sustainability Officer
Carillion Plc

As Carillion’s Chief Sustainability Officer (CSO), David develops and delivers its Sustainability 2020 programme across UK and international markets. Integrating responsible business operations with its core strategy, Carillion’s award-winning sustainability approach delivers six positive outcomes – benefitting society, the environment and profitable business growth.

David joined Carillion in 2012, initially leading supply chain development before becoming CSO in 2013. Previously at Sky, as Director of Supply Chain Operations, and at Motorola as an EMEA Sales and Marketing Director, he also served 20 years in UK and overseas operational and strategic military leadership roles as an RAF Wing Commander.

David has an MBA, a King’s College (London) International Strategy MA and an Earth Sciences BSc (Hons). He is a national Speaker for Schools, Pension Trustee and Supply Chain Sustainability School Board Director.

Scott Barlow
Senior Reporting Manager
BT Group

Scott Barlow is a Senior Reporting Manager for BT Group, whose 2015 <em>‘Delivering our</em>
<em>Purpose Report’</em> won the PwC Building Public Trust award for ‘Best Sustainability Reporting
in the FTSE 100’. During his time in BT’s Purposeful Business team Scott has helped the amount raised each year for good causes through BT’s people, products and services increase by over 54% through helping embed sustainability across the organisation.

Away from work Scott has a keen interest in economics, with a particular interest in behavioural economics.

Maria Lisiakova
Manager, Sustainability Risk department
Swiss Re

Maria Lisiakova works in Swiss Re's Group Sustainability Risk. The unit drives strategic efforts to integrate environmental, social and governance risks and opportunities into Swiss Re's business practices and operations. Group Sustainability Risk also manages reputational risks associated to sensitive business transactions and dialogue with Swiss Re's public stakeholders, including governments, UN organizations, associations, long-term investors, NGOs and the general public.

In her former role at Geneva Centre for the Democratic Control of Armed Forces (DCAF), Maria worked on the development of the Voluntary Principles on Security and Human Rights. Maria holds a Masters in Political Science from the Graduate Institute, Geneva and a BA in International Relations from Wellesley College, USA.

Arman Bekturova
Director
Ministry of Finance
Kazakhstan

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

Jarett Decker
Head, Centre for Financial Reporting Reform
The World Bank

Jarett Decker, a U.S. CPA and lawyer, is Head of the World Bank’s Centre for Financial Reporting Reform (CFRR) in Vienna, Austria. At the CFRR, Mr. Decker leads a team of experts providing technical assistance to reform financial reporting in transitional, middle-income, and emerging market economies. Clients include finance ministries, central banks, securities regulators, public oversight boards, professional accountancy organizations, and universities.

Before joining the Bank, Mr. Decker was Deputy Director and Chief Trial Counsel for the Public Company Accounting Oversight Board (PCAOB), which regulates auditors of U.S.-listed companies. As the first person to serve in this role, he established and led the PCAOB’s program of disciplinary litigation. He has also served as Senior Trial Counsel for the U.S. Securities and Exchange Commission (SEC).

Philippe Peuch-Lastrade
Deputy Chief Executive Officer
International Integrated Reporting Council

Philippe is Strategic Senior Executive for the IIRC and an Ex Partner at Ernst &amp; Young. He is an advisor to La Poste, Areva, the European Union, the French Ministry of Finance and the Cour des Comptes. Philippe leads research groups for the Association of Chartered Accountants, and launched the French Association for Audit Development.

He is a professor of Public Finance at the Paris University and has published technical books such as ‘The French Reference Book on Accounting’, ‘Mastering Environmental Challenges’, ‘Internal Audit within Local Governments’ and ‘Guide to Auditing’.

Philippe is a Master of Literature, has a Post Graduate Diploma in Political Economy, is a member of the French Oversight Committee of the public rules and was, until December 2011, the Global Government and Public Sector Leader for Ernst and Young. He was previously the Financial Services Leader in France and Continental Western Europe Area. Philippe is a Chevalier of the Legion of Honour.

Maria Casado
Secretary General
Federation of Mediterranean Accountants

Ms. Casado is the Secretary General of the Federation of Mediterranean Certified Accountants (FCM). An independent lawyer registered at the bars of Brussels and Madrid specialising in European Union Law, Ms. Casado has a law degree from the University Complutense of Madrid and a Master’s degree in European affairs and international relations from the I.E.H.E.I in Nice. She also has a PhD degree with distinctions on European Administrative Law from the University Rey Juan Carlos I, Madrid. She moved to Brussels in 2001, and worked as an assistant to a Member of European Parliament. She has also worked for an international law firm specialising in European law, litigation, and also managing capacity building of justice affairs and good governance projects in developing countries. Ms. Casado was appointed Secretary General of the International Association of Paper &amp; Board Converters in Europe (CITPA) in 2008. Finally, she joined the Federation of Mediterranean Certified Accountants (FCM) in September 2014

Jacobus du Toit
Vice-President
Pan African Federation of Accountants

Mr Jacobus du Toit is currently the Vice-President of the Pan African Federation of Accountants.  He has extensive experience in the accounting profession having been the President of the Eastern, Central and Southern African Federation of Accountants, the Chairman of the Namibian Institute of Chartered Accountants and the Chairman of the Public Accountants’and Auditors’ Board of Namibia.

After serving as Managing Partner BDO Namibia until 2001 Mr du Toit has held executive positions in the life insurance and healthcare industries and non executive directorships of the Namibian National Water Corporation and the Namibian National Power Corporation.     He has further served as the CFO of the Antwerp Diamond Bank Private Equity Fund.

Cornelio Porras
First Vice-President
Inter-American Accounting Association

Mr. Porras is a Public Accountant from the Universidad Autónoma de Nicaragua and a Master in Public Accounting with emphasis in Finance from the Universidad de Ciencias Comerciales de Nicaragua and Campeche, Mexico.

He is certified in IFRS SMEs by the Inter-American Accounting Association and has received courses and seminars regarding Full IFRS by IASB members.

Mr. Porras is a partner of the firm Crowe Horwath Nicaragua. He has 40 years of experience in the field of public accounting. As part of his professional services, he has been involved in the coordination and management of the adoption processes and monitoring of IFRS in Central America. His experience includes audits of financial statements and internal audit of companies with multinational operations.

In addition, he has also been in charge of giving seminars and trainings on IFRS Full and SMEs, through the Institute of Public Accountants of Nicaragua. He has been a speaker at Inter-American Regional Seminars, National Congress of Accounting and Inter-American Accounting Conference.

Currently, he is the First Vice President of the Inter-American Accounting Association.

Bodo Richardt
President
European Federation of Accountants and Auditors for Small & Medium Sized Enterprises

<strong>Bodo Richardt </strong>is the President of the European Federation of Accountants and Auditors for SMEs (EFAA) and has been an accountant for over 30 years.  He has worked in a variety of professional practices including practices of sizes ranging from the Big 4 to SMPs, working in his native Germany, France and the United States.  He has experienced and enjoyed working on international and national standard setting boards including the International Auditing and Assurance Standards Board (IAASB) and the Institute of Public Auditors in Germany (IDW).  He has also had the possibility to serve the auditing profession as Bavarian President and a member of the Wirtschaftsprüferkammer Advisory Board.  He currently works as a self-employed practitioner (SMP) to SMEs and family owned businesses where he specialises in the provision of expert opinions on audit and accounting related questions, business valuations, mediation and arbitration.


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