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Intergovernmental working group of experts on international standards of accounting and reporting, 37th session


Intergovernmental working group of experts on international standards of accounting and reporting, 37th session
02 - 06 November 2020
14:00-16:00 hrs., Virtual meeting
Geneva
, Switzerland

In line with the agreed conclusions reached by member states at the 36th session of the intergovernmental working group of experts, the main agenda items for this session are as follows:

  1. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies.

  2. Climate-related financial disclosures in mainstream entity reporting: good practices and key challenges.

Participation

The event is open to all member states of UNCTAD. Representatives and alternate representatives and advisers wishing to attend the session are requested to provide their credentials to UNCTAD by 29 October 2020.

Specialized agencies and intergovernmental bodies wishing to participate in the session, as well as non-governmental organizations in the general category and those in the special category that wish to participate as observers, are requested to inform the UNCTAD secretariat of the names of their representatives by the same date.

 

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Held at the Palais des Nations, Geneva, from 2 to 6 November 2020
(TD/B/C.II/ISAR/95) -  13 Jan 2021
 
(TD/B/C.II/ISAR/92) -  27 Aug 2020  -  Agenda item 2 
 
(UNCTAD/DIAE/ED/2019/1) -  29 Oct 2020
 
(TD/B/C.II/ISAR/INF.13) -  27 Nov 2020
 
19 Oct 2020
 
Sort by:  Symbol  |  Title  |  Date  |  Agenda item

02 Nov 2020  -  Agenda item High-Level panel: Recent trends and key challenges in enterprise reporting agenda and impact of COVID-19 
 
02 Nov 2020  -  Agenda item High-level panel: Recent trends and key challenges in enterprise reporting agenda and impact of COVID-19 
 
02 Nov 2020  -  Agenda item High-level panel: Recent trends and key challenges in enterprise reporting agenda and impact of COVID-19 
 
03 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
03 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
03 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
03 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
03 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
04 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
04 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
04 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
04 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
04 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
04 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
04 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
04 Nov 2020  -  Agenda item 3. Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies 
 
05 Nov 2020  -  Agenda item 4. Climate-related financial disclosures in mainstream entity reporting: Good practices and key challenges 
 
05 Nov 2020  -  Agenda item 4. Climate-related financial disclosures in mainstream entity reporting: Good practices and key challenges 
 
05 Nov 2020  -  Agenda item 4. Climate-related financial disclosures in mainstream entity reporting: Good practices and key challenges 
 
05 Nov 2020  -  Agenda item 4. Climate-related financial disclosures in mainstream entity reporting: Good practices and key challenges 
 
06 Nov 2020  -  Agenda item 5(a). Progress and challenges in Sustainable Development Goal data collection from companies towards the achievement of Goal 12.6.1, number of companies publishing sustainability reports 
 
06 Nov 2020  -  Agenda item 5(a). Progress and challenges in Sustainable Development Goal data collection from companies towards the achievement of Goal 12.6.1, number of companies publishing sustainability reports 
 
06 Nov 2020  -  Agenda item 5(a). Progress and challenges in Sustainable Development Goal data collection from companies towards the achievement of Goal 12.6.1, number of companies publishing sustainability reports 
 
06 Nov 2020  -  Agenda item 5(b). UNCTAD–ISAR Accounting Development Tool and Guidance on Core Indicators implementation experiences from member States 
 
06 Nov 2020  -  Agenda item 5(b). UNCTAD–ISAR Accounting Development Tool and Guidance on Core Indicators implementation experiences from member States 
 

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.

Erkki Liikanen
Chair
International Financial Reporting Standards Foundation Trustees

Erkki Liikanen began an initial three-year term as chair of the IFRS Foundation Trustees in October 2018.

He took up the position after having served two seven-year terms as governor of the Bank of Finland. Before joining the Finnish central bank, he served two terms as a commissioner at the European Commission, first for Budget and then for Enterprise and the Information Society.

Mr Liikanen has worked internationally for many years. From 2004 to 2018, he was a governor of the International Monetary Fund and a member of the Governing Council of the European Central Bank. In 2012, Mr Liikanen chaired a group of experts set up by the European Commission to consider EU banking sector reforms in the wake of the financial crisis. The group’s recommendations are known as the ‘Liikanen report’.

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.

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.

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.

Patrick de Cambourg
President
Autorité des normes comptables (ANC)

<strong>Patrick de Cambourg</strong> is President of the French accounting standards setting authority (ANC/ Autorité des normes comptables. Appointment by the French President in March 2015). As such he is also a Board member of the European body with advisory capacity to the European Commission on IFRS (EFRAG / European Financial Reporting Advisory Group) and a member of the IASB forum of major standards setters (ASAF / Accounting Standards Advisory Forum). In addition, he is a Board member of the French capital markets regulatory and supervisory authority (AMF / Autorité des marchés financiers), of the French banking and insurance supervisory authority (ACPR / Autorité de contrôle prudentiel et de résolution) and of the French financial stability board (HCSF / Haut Conseil de Stabilité Financière).

At the special request of the French government, he recently prepared two reports on the future of the accounting profession (June 2018) and on propositions to develop further non-financial information (“Ensuring the relevance and reliability of non-financial information: an ambition and a competitive advantage for a sustainable Europe”). He is currently Chair of the Project Task Force (Corporate reporting Lab@EFRAG) created to respond to the request received from the European Commission on preparatory work for the elaboration of possible European Union non-financial reporting standards.

Patrick de Cambourg, a Political Sciences graduate (Sciences Po Paris), holds also degrees in public law and business law and is Bachelor of Arts. As chartered accountant and auditor, he spent his professional career within the Mazars Group, successively as junior, manager and partner. He became President of Mazars in 1983. In 1995, he was appointed as Chairman of the Management Board of the newly created international partnership and became in 2012 Chairman of the Supervisory Board. Since late 2014, he has been Honorary President of the Mazars Group.

Rodney Irwin
Managing Director, Redefining Value and Education
World Business Council for Sustainable Development

Rodney Irwin is the Managing Director of the World Business Council for Sustainable Development’s (WBCSD) Redefining Value and Education programs. He is also a member of the organization’s Senior Management Team. In this role, Rodney is responsible for overseeing projects designed to help companies measure and manage risk, gain competitive advantage and seize new opportunities by understanding environmental, social and governance (ESG) information. He is the link between WBCSD members and mainstream business standard setters and regulatory bodies and manages the organization’s relationships with key education partners including Yale and Lancaster Universities.

Rodney holds a BS in Economics, an MS in Management, and a doctorate degree in comparative corporate governance, ethical decision making and reporting from ISM Paris. Rodney has also completed the Masters in Sustainability Leadership at Cambridge University.

In his spare time, Rodney is committed to education and to lifelong learning. As part of this, he is a Fellow of the Institute of Chartered Accountants in Ireland, a Certified Fraud examiner, a Certified Compliance and Ethics Professional and a Specialist member of the Institute of Risk Management UK. He sits on The Council of the IIRC, is a Board Member of the Climate Disclosure Standards Board and sits on the Sustainability Council of several global businesses. Rodney is a Professor of Accounting and Sustainability in the Sustainability Faculty of Leuphana University, Luneberg, Germany; an honorary Teaching Fellow at Lancaster University Management School and an Executive Fellow at Yale School of Management.

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.

Robert Hirth
Co-Vice Chair
Sustainability Accounting Standards Board (SASB)

Bob Hirth was appointed to the nine-member standard setting board of the Sustainability Accounting Standards Board (SASB) upon its formation in 2017 and serves as a Vice Chair of the board. He currently heads SASB’s Technology and Communications sector committee.

Serving as COSO Chair from June 2013 to February 2018, his activities included leading COSO’s project on revising its Enterprise Risk Management Framework, issuing COSO’s Guide on Fraud Risk Management, and actively promoting COSO’s 2013 Internal Control Integrated Framework around the world and through the Media. Bob initiated COSO’s guidance on ERM/ESG integration which was issued in 2018. He has worked on assignments and made presentations in over 20 countries.

He is a Senior Managing Director of Protiviti, a global internal audit and business risk consulting firm that operates in 22 countries.

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.

Mathieu Verougstraete
Economic Affairs Officer
FfD Office UNDESA

<strong>Mathieu Verougstraete</strong> is a development finance expert with more than 15 years of experience in financing the private sector and infrastructure development, across many developing regions (Central, South and South-East Asia, Northern Africa, Europe, Eastern Europe, The Pacific). He currently advises government on ways to reorient private finance flows towards more sustainable investments and conducts research on standards/labels for sustainable financial products and impact measurement of ESG/sustainable investing. He leads the related chapter of the UN flagship report on “Financing for Sustainable Development” produced by an Inter-Agency Task Force to which almost 60 agencies contribute, including the five major stakeholders (UNCTAD, UNDP, World Bank Group, IMF and UNDP). This report provides concrete recommendations for member states consideration at the annual ECOSOC Forum on Financing for Development. He previously supported governments in Asia and the Pacific in implementing measures to efficiently involve the private sector in infrastructure development (for instance by developing training materials for capacity building, providing policy advocacy and conducting PPP readiness assessments). Mathieu Verougstraete has a large experience in banking and infrastructure financing. Prior to joining the United Nations, Mathieu Verougstraete worked for the European Bank for Reconstruction and Development (EBRD), the European Commission (EC) and a private finance institution (ING Bank). He holds a Master’s Degree in Business Engineering from UCL (Louvain) and an Advanced Master’s Degree in Economics from ULB (Brussels).

Laura Palmeiro
Senior Advisor
UN Global Compact

Laura started her career in 1993 as Finance Auditor in PWC Buenos Aires, Argentina. In 1997, she joined Aguas Danone Argentina as Sales & Marketing Controller. She became Financial Controller in Villa Alpina (Groupe Danone) in 1999. In 2003 she moved to France as Sales & Marketing Controller for the World Wide Waters Division. In 2006 she accepted a position at Corporate level where she acted as Investors’ Relations Officer.

She later became VP Finance Nature in 2009, in charge of developing and deploying the environmental reporting for the company, including the CO2 accounting system.

In March 2014, Laura was appointed Corporate Social Responsibility Director, and as of May 2016, she became Sustainability Integration Director, in charge of coordinating sustainability governance, animation and sustainability reporting at corporate level.

Since January 2018 Laura is seconded to the UN Global Compact where she serves as Senior Advisor on sustainability reporting issues.

Ilcheong Yi
Senior Research Coordinator
UNRISD

Ilcheong YI is Senior Research Coordinator in the Social Policy and Development Programme and in the Social Dimensions of Sustainable Development Programme at UNRISD. He joined UNRISD in October 2008. He was trained as a political scientist (B.A. and M.A. from the Department of Political Science, Seoul National University, Korea) and as a social policy analyst (D.Phil from Oxford University, UK). His research interests lie in the issues of poverty, social policy, labour policy, social economy, sustainability reporting measurement methodologies and historical analysis of the economic and social development process. Prior to joining UNRISD, Ilcheong was Associate Professor at Kyushu University, Japan (2004-2008), Korea Foundation Visiting Professor in the Department of East Asian Studies, University of Malaya, Malaysia (2003-2004), and Visiting Research Fellow at the Stein Rokkan Centre, University of Bergen, Norway (2002-2003).

Donna Street
Director of Research and Educational Activities for International Association for Accounting Education and Research (IAAER), Chairperson and Professor
Department of Accounting, School of Business, University of Dayton, USA

Dr. Donna L. Street is Professor, Mahrt Chair in Accounting and Chairperson, Department of Accounting at the University of Dayton. She serves as Director of Research and Educational Activities of the International Association for Accounting Education and Research (IAAER) and previously served as the Association’s President, VP Research and VP Communications. She coordinates the IAAER KPMG research grant program to inform the IASB. Professor Street is a member of the UNCTAD-ISAR Accounting Research Network. Previously she served as President of the International Accounting Section of the American Accounting Association and received the section’s Outstanding International Accounting Educator Award and its Service Award. Professor Street’s research focuses primarily on international financial reporting issues including compliance and segment reporting.

Cliff Nyandoro
Head of Standards and Technical Services
Institute of Certified Public Accountants of Kenya(ICPAK)

Cliff Nyandoro is a professional accountant, trainer, and consultant with over 20 years of experience in financial management, accounting, and financial reporting. He is in charge of Standards and Technical Services at the Institute of Certified Public Accountants of Kenya (ICPAK) where he oversees the adoption and implementation of accounting and auditing standards in the country. He is the Secretary to the Professional Standards Committee of ICPAK, the Financial Reporting (FiRe) Award Secretariat and the ICPAK IFRS Panel.

Cliff is also a member of the global IFRS Advisory Council which provides strategic support to the IFRS Foundation, the Trustees, and the two Standards Setting Boards under the Foundation – the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB).

He is an active member of the United Nations Conference on Trade and Development (UNCTAD’s) intergovernmental group of experts on International Standards of Accounting and Reporting (ISAR), and Vice-Chair of the African Regional Partnership on Sustainability and Sustainable Development Goals (SDGs) reporting. Cliff holds a Master of Business Administration (MBA) degree in Finance from the University of Nairobi where he is currently undertaking his PhD studies in the same specialisation.

Shireen Naidoo
Sustainability Advisor
Social & Ethics and Remuneration Committee, South Africa

Shireen is an Independent Sustainability Advisor, with over 30 years of experience in Sustainability/Integrated Reporting and Assurance, HSE management systems & due diligence.
Prior to becoming an Independent, Shireen was a Partner at KPMG South Africa, where she led the Climate Change and Sustainability business unit for 21 years.

Prior to KPMG, Shireen was the HSE Manager of an international Chemical Company, where she was nominated as the South African representative to attend the Advanced ISO14001 training course in Stockholm, Sweden.

Shireen’s country experience includes South Africa, Zimbabwe, Nigeria, Ghana, Mozambique, Malawi, UK, Namibia, Italy, Netherlands, Germany, USA, Peru, Bulgaria, Australia, China, Singapore & Malaysia

Shireen has been a member of the ACCA Judges Panel for Sustainability Reporting, the South African Integrated Reporting Committee Working Group and the South African Institute of Directors (IOD) Sustainable Development Forum.

Joanna Krasodomska
Associate Professor, Financial Accounting Department
Cracow University of Economics, Poland

Joanna Krasodomska is an Associate Professor in the Department of Financial Accounting at Cracow University of Economics (CUE) in Poland. She received her habilitation in 2015 (CUE, Faculty of Finance and Law) and Ph.D. in 2006 (Jagiellonian University). Her publications address both corporate financial and non-financial reporting, and her primary research interests center on sustainability and integrated reporting, stakeholder engagement, and extended external reporting assurance.

Joanna is a member of the European Accounting Association (EAA) Stakeholder Reporting Committee. She was also appointed as Poland Representative to the EAA Board (2021-2024). She is a member of the International Association for Accounting Education & Research (IAAER). In 2016-2018 she was a member of the Academic Research Support Group appointed by the International Integrated Reporting Council (IIRC).

Ewelina Zarzycka
Associate Professor, Department of Accounting
University of Lodz, Poland

Ewelina is currently employed in the Department of Accounting at University of Lodz. She received her habilitation in 2018 at Cracow University of Economics and Ph.D. in 2006 at University of Lodz. Prior to joining University of Lodz, she worked for almost ten years as a Financial Controller and Financial Manager in one of the multinational company operating in Poland.

Ewelina is an author and co-author of publications on management accounting and non-financial reporting. Her research interests center on performance management, management control, corporate social responsibility, non-financial disclosures and stakeholder engagement. Actually she is involved in research project: Corporate Social Practices and Related Disclosures: the Role of Stakeholders’ Engagement, co-investigators: J. Krasodomska, D. Dobija, funded by National Science Center.

She is a member of European Accounting Association (EAA) and of the Association of Chartered Certified Accountant (ACCA).

Caroline Seow
Head of Sustainability
Family Business Network International

Together with a group of FBN game-changers, Caroline co-created Polaris – a global movement of <em>Family Business as a Force for Good</em>. An advocate of purpose and inclusive business, she develops frameworks and platforms to build trust between sectors, foster cross-pollination of ideas and catalyze for-profit and non-profit partnerships.

Caroline believes that with their long-term vision and values-based entrepreneurship, family businesses are uniquely positioned to be transformative agents – leading a reset of capitalism from shareholder primacy to delivering long-term value for all stakeholders.
Caroline’s previous roles include community work in Africa, a systems engineer in IBM and Head of Marketing for Apple Asia Pacific.

Caroline has a Masters in Sustainability Leadership from Cambridge University. She is co-founder of B Corp Singapore, serves on the Board of Jesuit Refugee Service Singapore, and is an Ambassador, Cambridge Institute of Sustainability Leadership.

Ariela Caglio
Associate Professor
Bocconi University

Ariela Caglio is Associate Professor of Management Accounting and Performance Measurement at Bocconi University. She has been a visiting academic at the London School of Economics and Political Science (LSE) and at the University of Manchester. Ariela has researched extensively the role of sustainability and integrated reporting in different settings. She has recently received a grant from the IMA (Institute of Management Accountants) Research Foundation for a project titled “Sustainable Key Performance Indicators (KPIs) and new communication technologies. From a ‘push’ to a ‘pull’ notion of value and corporate reporting”. She has published numerous articles and academic papers in prestigious journals, as well as books and research reports. She is the Director of the Bocconi-ESSEC Double Degree and has trusted expertise in teaching, also at MBA and executive levels. Ariela Caglio sits in the Management Committee of the European Accounting Association (EAA).

Baraka Cassian
Managing Partner
Cassian and Associates, United Republic of Tanzania

Baraka is a Certified Public Accountant in Public Practice (Tanzania) and a Chartered Accountant (Australia). Baraka also holds a Masters in Business Administration (Griffith University) and is a registered tax consultant (Tanzania) and certified tax adviser (Australia).

Prior to Cassian and Associates, Baraka worked with KPMG (Australia) and practised in Tanzania . Baraka has a significant experience in accounting principles within the region having worked in different countries. This experience has given him a wide knowledge in different functional areas. He has been involved in tax advisory services in various industries such as Insurance, Banking, Textile, Auto, Publication, Media, Logistics, Energy, and Power.

He has a vast tax consulting experience of more than 7 years having been involved in a variety of tax advisory assignments which include due diligence investigations, comprehensive tax reviews, tax health checks, regulatory audits, and general tax advisory services to a consortium of clients.

Valérie Bizier
Senior Statistician
Food and Agriculture Organization of the United Nations

Ms Bizier is a Senior Statistician in FAO’s Office of the Chief Statistician. She is involved in the coordination and quality assurance of FAO’s statistical programmes and supports FAO’s mandate as a custodian agency for 21 SDG indicators. She also leads the Organization’s work on strengthening private sector reporting for the SDGs and the development of Core Food and Agricultural Indicators for Measuring the Private Sector Contribution to the SDGs. She is a member of the Project Working Group of GRI new Agriculture and Fishing Sector Standard.

Ms. Bizier holds Bachelor Degrees in Statistics (University of Sherbrooke) and International Development and Global Studies (University of Ottawa) as well as a Master’s degree in International Management (National School of Public Administration, Canada).

Angela Bai
Secretary-General
China Alliance of Social Value Investment

Angela Bai is the Secretary General at China Alliance of Social Value Investment (CASVI), a non-profit NGO platform dedicated to promoting sustainable development finance in China. She is also a member of the UNDP SDG Impact Financing Technical Committee, Independent Director of Grameen China, and founder of COIN (Cross-Over Innovation Network). Ms. Bai has more than 23 years’ experience in the finance industry and was Head of Industrial and Commercial Bank of China Busan Branch, Vice President of MasterCard Worldwide GKA (HSBC) and Managing Director of AGIC Capital.

China Alliance of Social Value Investment (CASVI) is the first licensed international non-profit that specializes in building the ecosystem of sustainable development finance in China. This is done through developing sustainable development value quantitive assessment system; establishing a platform that connects sustainable investors with investees as well as raising public awareness of the comprehensive economic, social and environmental values.

In our most recent effort, CASVI has partnered with Bosera Funds to launch China’s first sustainable development themed ETF, a milestone in the journey in advancing sustainable development finance.

Guy Lalanne
Economist and Policy Analyst, Productivity, Innovation and Entrepreneurship
Directorate for Science, Technology and Innovation, Organization for Economic Cooperation and Development

Guy Lalanne is an economist with more than ten years of experience in economic policy. He is currently working on Industrial Policy in the Science, Technology and Innovation Directorate of the OECD. Previously, he held several positions in the French Treasury, notably as Secretary General of the macroprudential authority and Head of the Industrial Policy, R&D and Innovation Division, and in the French National Statistical Institute. Guy Lalanne received his PhD in Economics from the Paris School of Economics and an engineering degree from Ecole Polytechnique.

Karin Svensson
Senior Advisor
SIDA’s project lead Global Investors for Sustainable Development

Karin Svensson is Senior advisor at Swedish International Development Cooperation Sida on issues related to cooperation with private sector. She is currently Sida’s project lead and representative in Global Investors for Sustainable Development. Karin is one of the initiators in Swedish Investors for Sustainable Development network with Sweden’s 20 largest institutional investors, pension funds, asset managers and investment companies. She has been following the Financing for Development Agenda since 2014.

Prior to joining Sida in 2014 Karin worked as news editor and senior reporter at Sweden’s business daily Dagens Industri following the financial markets, fund industry and sustainability issues. She was initiator of Dagens Industri’s first sustainability conference and conference on doing business in Africa. Prior to this Karin was working at Swedish Export Credit Cooperation, SEK at the Finance department and assisting the Head of Economy.

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.

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).
 

Ewald Müller
Chair, Thirty-First SessionManaging Director, Supervision and Authorization
Qatar Financial Centre Regulatory Authority

Mr Müller joined the QFC Regulatory Authority in April 2012 as Director, Financial Analysis. He joined from the South African Institute of Chartered Accountants (SAICA) where, as Senior Executive: Standards, he influenced developments in international standard-setting and South African legislation and regulation. 

In October 2015 he was appointed as Director, Prudential Supervision (Banking and Asset Management) and Financial Analysis. In August 2016, he was appointed Managing Director, Supervision and Authorisation, with responsibility for banking, investment management, insurance, financial intermediaries, and anti-money laundering. 

Prior to his position with SAICA, Mr Müller held senior roles in financial management, regulation, financial analysis and investor relations, primarily in financial services. Mr Müller is a member of the Global Forum for Ethics. He serves on the Intergovernmental Working Group of Experts on International Standards on Accounting and Reporting of UNCTAD (which he chaired in 2014), and was previously Chairman of XBRL SA and a member of the King Committee on Corporate Governance, the Audit Committee Forum and the Corporate Governance Network of the Institute of Directors SA, and Qatar’s Financial Stability and Risk Control Committee. Mr Müller has presented at various international conferences hosted by organisations such as the World Bank, the United Nations, and IFAC, and was also an anchor on business radio and television.
 

Eric Dugelay
Partner
Deloitte

Eric Dugelay, a partner with Deloitte since 2001, was Deloitte’s Global Leader for Sustainability Services during the years 2014-2017, a period during which he developed Deloitte global sustainability assurance methodology. He has been France Sustainability Services leader between 2001 and 2012.

In 2014-2015, Eric led a project on assurance on non-financial information for the WBCSD. In 2015-2018, Eric was a member of the Board of Director of the Global Reporting Initiative (GRI). He is a member of the Task force on Climate related Financial Disclosures (TCFD) of the Financial Stability Board (FSB).

Eric earnt an MBA at INSEAD and holds a Master of sciences-engineering from SUPELEC (Ecole Supérieure d’Electricité), a Bachelor of Arts in Chinese studies from the INALCO (Institut National des langues et Civilisations Orientales) and several certifications in audit and GHG emissions reporting.

Mardi McBrien
Director of Strategic Affairs
IFRS Foundation

Mardi McBrien is Director Strategic Affairs at the IFRS Foundation where she is currently playing an active role in setting up the International Sustainability Standards Board (ISSB). Prior to the IFRS Foundation, Mardi spent over a decade leading the global ESG standard setter, the Climate Disclosure Standards Board (CDSB). She is a trustee of one of the oldest environmental NGOs, the International Tree Foundation, a founding Board member of WOCAN – Women Organising for Change in Agriculture and Natural Resource Management / W+ Standard, a former member of the UK Financial Reporting Council Advisory Panel, a school governor and a member of the ICAEW Sustainability Advisory Committee. In 2021 Mardi was selected as one of the ESG Foundation’s ones to watch.

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).

David Carlin
Programme Lead
United Nations Environment Programme Finance Initiative, Task Force on Climate-Related Financial Disclosures Banking Pilot

David Carlin leads the TCFD program for UNEP- Finance Initiative. He most recently managed a banking pilot with over three-dozen global financial institutions on topics of climate scenarios, climate risk assessments, and climate governance. He is also a contributor to Forbes, where he writes about climate change and leadership.

Prior to joining UNEP-FI, he worked as a senior manager in Risk and Public Policy for Oliver Wyman Consulting and in Model Risk Management for PNC Bank. His background is in quantitative modeling and decision science.

He conducted research in financial decision-making at Carnegie Mellon University and graduated Phi Beta Kappa from Williams College.

Vladimir Skobarev
Partner, Head of Corporate Governance and Sustainability
FBK Grant Thornton

In audit and consulting since 1992. One of the founders, partner, managing partner of the audit firm NP Consult. He headed a large number of projects with major Russian companies in accounting, reporting, financial audit, internal control and audit. Since 2006 he has been developing services in sustainability. He is the only Russian specialist having simultaneously qualifications in the field of financial audit, internal audit (CIA) and sustainability assurance (LCSAP). Partner of FBK Grant Thornton since 2017.

<ul>
<li>Member of working groups on preparation and implementation of the Concept for Development of Public Non-Financial Reporting in the Russian Federation</li>
<li>Member of global working groups on development of AA1000 standards of Accountability</li>
<li>Board member of the Russian National Network of the Global Compact</li>
<li>GRI training partner in Russia</li>
</ul>

Elena Pertseva
Deputy Director, Corporate Governance and Sustainability Department
FBK Grant Thornton

Experience in sustainable development, including non-financial reporting prepared in accordance with international sustainability reporting standards, independent assurance of sustainability reports since 2014. Deputy Director of Corporate Governance and Sustainability Department of FBK Grant Thornton since 2017. Certified sustainability assurance practitioner (CSAP) and nominated GRI trainer in Russia.

Céline Bilolo
Head of Stakeholder Outreach
Value Balancing Alliance

Céline is the head of stakeholder outreach of the Value Balancing Alliance and has been part of the alliance’s leadership team since its foundation in 2019. The Value Balancing Alliance is a non-profit organization aiming at standardizing methodologies for monetary valuation of impacts and providing guidance on how these impacts can be used for internal business steering. Céline is seconded from EY, where she works as a manager in the Climate Change & Sustainability department with a focus on outcome measurement and valuation. She pursued her doctoral studies at the University of St. Gallen, Switzerland, and at the Saïd Business School at the University of Oxford, England. Her research centered on integrated reporting and environment, social, and governance performance measurement. She holds a Bachelor and Master in Finance as well as a Master of Business Administration from the University of Dayton.

Vera Palea
Professor
University of Torino

Vera Palea, Ph.D. in Finance at Bocconi University, is Associate Professor in Corporate Reporting and Finance at the University of Torino, Italy. She holds a national qualification as a Full Professor.

Vera is a member of the Scientific Committee of the Italian Foundation for Business Reporting, where she co-chairs the working group on Climate-related disclosure. She also co-chairs the technical working group on climate change and credit risk assessment at the Italian Association of Financial Industry Risk Management. Vera is fellow at the European Law Institute, where she involved in the Special Interest Group on Corporate Sustaina¬bility and Accounting. She has extensively published on the relevance of international accounting and reporting standards for corporate risk assessement in top-notch journals.

Madelyn Antoncic
CEO
Global Algorithmic Institute

Madelyn Antoncic is Managing Partner at Global AI Corp, a Big Data company focusing on ESG/SDG data. She is also CEO of Global Algorithmic Institute.

She is a former Vice-President and Treasurer of the World Bank. She is internationally known for financial innovation including developing catastrophic risk structures to help countries transfer climate-related risk. She has held leadership roles for over 30 years first as an economist at the Federal Reserve Bank of NY; and at Goldman Sachs, Barclays Capital, Lehman Brothers, PGI and as CEO of SASB.

She is a frequent speaker on sustainability, including at the UN General Assembly SDG Business Forum Plenary; has published on climate-induced catastrophic risk, ESGs, SDGs, and other topics, and is an editorial board member of the JRMFI.

She is a recipient of numerous awards and is on the Board of S&P Global Ratings, FinTech Acquisition Corp IV; and Weill Cornell Medicine. She holds a Ph.D. in Economics, a minor in Finance from New York University, was an Alfred P. Sloan Foundation Doctoral Fellow.

Richard Rothenberg
Executive Director
Global AI Corporation, USA

Richard V. Rothenberg is an Executive Director at Global A.I. Corporation, a Big Data and Artificial Intelligence company that provides quantitative research, data-driven signals and alternative data for Institutional clients, with a focus on sustainable finance and benchmarking Companies and Countries against the UN Sustainable Development Goals. Previously, Richard worked as a quantitative portfolio manager and researcher at multi-billion dollar hedge funds and global investment banks, including Deutsche Bank, Man investments and other leading institutions. Richard is a research affiliate at the Lawrence Berkeley National Laboratory – one of the world’s largest supercomputing laboratories – and an advisor at the Defense Advanced Research Projects Agency (DARPA). Richard is a member of the Task Force on data for the Sustainable Development Goals at the United Nations Conference on Trade and Development and member of the United Nations Science, Technology, and Innovation for the SDGs, a leading multi-stakeholder mechanism to leverage state-of-the-art technologies for the SDGs. Richard is also Co-Head of the Quantitative Investing Group and Chair of the Investment Roundtable at the CFA Society New York. Richard holds a bachelor’s degree in Economics and Computational Finance from the Monterrey Institute of Technology, a Certificate of Quantitative Finance from the CQF Institute, and a Master’s in Management and Quantitative Finance from Columbia University in New York City.

Andreas Feiner
Chief Executive Officer
Arabesque S-Ray

Mr Feiner is the CEO of Arabesque S-Ray® and a Founding Partner of Arabesque, where he is responsible for ESG Research and the build-out of Arabesque’s advisory practice. Mr Feiner also serves as co-CIO. Prior to founding Arabesque, he was Head of Distribution for Barclays Saudi Arabia. Previous positions include Structured Product Sales for Germany, Austria, and Switzerland at Barclays, as well as Equity Research and later Portfolio Management at Metzler Asset Management. He is an avid advocate for sustainable finance and a regular media commentator and author of highly cited study on sustainability of Oxford University.

Juan Pablo Morataya
Executive Director
CentraRSE, Guatemala

Executive Director and Legal Representative of the Center for the Action of Corporate Social Responsibility in Guatemala (CENTRARSE), has been appointed as Intergovernmental Expert on International Standards of Accounting and Reporting (ISAR) by the United Nations Conference on Trade and Development (UNCTAD) and is the representative in Guatemala of the World Business Council for Sustainable Development (WBCSD).

Academic and Consultant, with more than fifteen years of experience in sustainability strategies development for both national and multinational companies; International speaker with several publications, including "Vision: Current State of CSR in Central America" and "IndicaRSE: CSR Indicators System for the Central American region” Guatemala, Central America.

Richard Woods
European Union Public Policy Lead
World Benchmarking Alliance

Richard Woods is the EU Public Policy Lead of the World Benchmarking Alliance. WBA is a global non-profit bringing together investors, NGO’s, business platforms, governments and existing disclosure standards to develop free and publicly available benchmarks that rank companies on their contribution to the SDGs. In a career spanning positions within UK government, global nonprofits and the private sector, Richard has managed a number of high profile European projects and policy initiatives, building close relationships with EU institutions, NGOs, academic and industry partners.

Tauni Lanier
Sustainability Director
World Wide Generation

Environmental Economics (PhD.), University of St. Gallen, Switzerland

She is a recognised expert in the fields of sustainable finance and sustainable development in the finance sector. Previous publications include: Environmental Business, Sustain Magazine, and FT. She is media savvy and has been asked to guest lecture at universities in France, England, Singapore and the USA.

Tauni is an investment banker and has worked in Germany, Switzerland, Singapore, the USA and France for organisations such as JP Morgan and Dresdner Kleinwort Benson on the debt side and in structured finance. She became the first managing director of the DJSGI. She has worked with such organisations as WBCSD, the Global Reporting Initiative, and corporate responsibility and corporate governance ratings, and IMPACT2030. She founded and runs EcoCapital partnership, combining experience in environmental and corporate finance to create a unique solution based business in non-traditional risk assessment and investment impact in investment decisions on the forefront in investment advisement, structuring, and due diligence in climate change, impact investing, social justice and environmental asset project development. Recently she has experience in providing of common sense alternatives to the conventional technology vendors in the primary areas of waste management, renewable energy, water security, food and agriculture, with application to Government policy makers as well as corporate decision makers.

She currently is the Sustainability Director at World Wide Generation (WWG). WWG is the technology partner for City of London Corporation and works with the UK Government.

<a href="https://www.linkedin.com/in/dr-tauni-lanier-6465394/&quot; rel="noopener noreferrer" target="_blank">https://www.linkedin.com/in/dr-tauni-lanier-6465394/</a&gt;

Maria Ria Nonyana-Mokabane
Chief Director, Legislative Drafting
Consumer and Corporate Regulation Branch, Department of Trade, Industry and Competition, South Africa

I am Maria Ria Nonyana-Mokabane LLD, Chief Director - Legislative Drafting in the Department of Trade, Industry and Competition (the dtic), South Africa; a member of the Access to Justice Programme with the South African Human Rights Commission; a Judge for the Africa Regional Manfred Lach's Moot Court Competition of the International Institute of Space Law; the representative of the dtic in the Inter-governmental Working Group at the United Nations Human Rights Council on Transnational Corporations and Other Business Entities on Business and Human Rights; and the focal coordinator to UNCTAD’s Technical Cooperation Development Account project on <em>Enabling policy frameworks for enterprise sustainability and Sustainable Development Goals SDGs Agenda 2030, reporting in Africa and Latin America</em>.

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.

Debora M. Ponce
Counsellor
Permanent Mission of Guatemala to the World Trade Organization

Debora M. Ponce, Guatemalan Lawyer and Notary Public with a Master in International and European Commercial and Economic Law from the University of Lausanne, Switzerland. Currently working as a Counsellor for the Mission of Guatemala to the WTO, UNCTAD and ITC. Has an expertise in Trade, Investment, Development, Environment, Regional Trade Agreements, Fisheries Subsidies, Dispute Settlement, SMEs and E-commerce.  Currently representing the Government of Guatemala in the Consultative Group of on Enterprise Reporting and the SDGs.

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.


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