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

Andrew Staines is the United Kingdom’s Ambassador and Deputy Permanent Representative for Economic Affairs in Geneva, also with responsibility for the World Trade Organization (WTO). He has extensive experience in diplomacy, accountancy and the interaction of the two disciplines.

Mr. Staines is a Chartered Accountant by training, a Fellow of the Institute of Chartered Accountants in England & Wales and a past winner of the Hewitt Prize, delivered by the Institute of Chartered Accountants in England and Wales. His earlier career includes over five years working for Deloitte. Mr. Staines is also a charter holder of the Chartered Financial Analyst Institute. He has served as Chairman of the working group to revise the Financial Regulations of the WTO, and as a member of the board of the WTO’s Pension Fund.

<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 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.

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.

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).
 

Dmitry Kyko graduated from the Belarusian State Economic University and the Academy of Public Administration under the aegis of the President of the Republic of Belarus. Mr. Kyko worked in various positions at the Ministry of Economy of the Republic of Belarus from 2000 to 2010. Since 2010, he has been working at the Ministry of Finance of the Republic of Belarus. The position of the Head of the Main Department of Tax Policy and Budget Revenues was held by Mr. Kyko from 2010 to 2014. Since March 2014, he has been appointed as the Deputy Minister of Finance of the Republic of Belarus. Dmitry Kyko is the Chairman of the Public Advisory Council on Auditing Activities of the Ministry of Finance of the Republic of Belarus and the Chairman of the Coordinating Council on the approximation of the legislation of the Republic of Belarus to the International Financial Reporting Standards.

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>.

Andrew is a Deputy Director in the UK Department for Business, Energy and Industrial Strategy, and is responsible for leadership on Accounting, Audit and Company Law policies, including EU exit preparations and Competition reforms of the UK audit market. As a Senior Civil Servant, Andrew has 18 years’ experience in UK Government. For the last 5 years Andrew’s work has focused on Accounting, Audit, Company Law, and Corporate Transparency policies. Andrew was previously responsible for developing the legislation for the UK’s landmark parental employment policies of Shared Parental leave and pay and the right to request flexible working.

Thomas Verheye is Principal Advisor at the European Commission's Directorate General for the Environment on matters relating to sustainable finance and investment. He advises the Director General and senior managers on strategic directions and actions necessary for promoting greening the financial system and the economy. His prior positions include several other managerial responsibilities at the Commission including for EU policies on air quality, ozone depleting substances and fluorinated gases, innovative financing solutions relating to climate and energy, technology transfer under the UNFCC, the auto-oil programme, etc. Previous employers include the Bank of New York (VP corporate action at the bank's global custody branch), the International Monetary Fund (Treasurer's department), and Ernst & Young (Audit). He holds a bachelor and master's degree in business economics from the University of Ghent, and an MSc in audit and tax from the Vlerick Business School.

Last updated: August, 2019

<strong>Reto Zemp</strong>, Swiss Certified Public Accountant, is Head Financial Reporting at SIX Exchange Regulation AG. As such, he is responsible for the enforcement of the financial reporting of the issuers listed on SIX Swiss Exchange with the applicable financial reporting standards as well as wider corporate reporting requirements such as Alternative Performance Measures and Sustainability Reporting. Reto Zemp is also a member of the Committee 1 on Issuer Accounting, Audit and Disclosure of the International Organization of Securities Commissions (IOSCO). Prior to joining SIX, Reto Zemp worked for more than 15 years as audit expert with PwC, including 4 years as a consultant in the IFRS technical department.

Jonathan Labrey leads the IIRC’s global strategy and policy development, which aims to create the conditions for integrated reporting to flourish. Since joining the IIRC in March 2012, Jonathan has travelled widely and has developed a deep insight into the major trends and policy developments in corporate reporting across the world.

Jonathan has a background in government relations, policy and regulation, having headed up the public affairs and policy team at the ICAEW from 2004-10 and at the RIBA from 2000-2004.

From 2010-2012 Jonathan was head of communications at the UK’s Financial Reporting Council, the accounting, audit and corporate governance regulator. He started his career as a political advisor in the UK Parliament, having read Law at King’s College, University of London.

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.

Chungwoo Suh joined the International Accounting Standards Board in July 2012 and was reappointed in 2017. Prior to his appointment, he was a professor of accounting at Kookmin University, Seoul. He served as an advisor to the Korea Accounting Standards Board (KASB) and as chairman of the KASB. From 2008 to 2011, he led South Korea’s preparations for full adoption of IFRS Standards.

Dr Suh holds a PhD in accounting from the University of Illinois, US and an MBA from Seoul National University, South Korea. He is a certified public accountant in South Korea.

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.

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.

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

Felipe is the FAAS leader for the Latin- America Market. Felipe is part of the Global and Americas board for FAAS.
Felipe’s professional experience of more than 24 years has been primarily with industrial and service entities of the Banking and financial services, retail, manufacturing and mining sectors in LATAM, United States and European Union. Additionally, he has the international accreditation, granted by the Firm in IFRS. Felipe is a member of the IFRS global team with seat in London and New York. Particularly, he is part of the IFRS 1 first-time adoption global team.
 
He is in charge of the Climate Change and Sustainability Services in LATAM. He has been in charge of the audit and specific reviews, under IFRS and US GAAP, of important economic groups in Colombia and Latin America. He has also been in charge of the conversion of the financial statements to U.S. GAAP of important economic local and Latin American economic groups. Currently, he leads the technical committee of the Firm in U.S. GAAP and IPO related topics. He is a well know professional in accounting technical matters as well as in economics and finance.
 
Within his academic formation the following is highlighted:
<ul>
<li>Doctor in Business Administration (DBA) of Business Administration Maastricht School of Management, The Netherland</li>
<li>Ph.D Pontificia Universidad Católica del Perú</li>
<li>Master of Philosophy de Maastricht School of management, The Netherland</li>
<li>Master in International Leadership from EADA.</li>
<li>
Global MBA from EADA, Barcelona and Centrum Graduate school of management, Pontificia Universidad Católica de Perú. Expetional academics results honor diploma.</li>
<li>Business initiative in Latin-American countries, Program from Centrum graduate school (Pontificia Universidad Católica de Perú)</li>
<li>BABSON executive education: EY Strategic Leadership for EY partners.</li>
<li>Harvard Business publishing: Felipe participated in the Harvard Leadership program for EY Partners.</li>
<li>Harvard Business School: Felipe graduated from the Leading Professional Service Firm program.</li>
<li>Northwestern University (Kellogg School of Management): Felipe graduated from the CEO Management Program from Kellogg Business School.</li>
<li>Harvard Business School: GMP (general, management program)</li>
<li>Harvard Business School: AMP (Advanced management program)</li>
<li>Institute of Chartered Accountants of England and Wales (ICAEW): Felipe obtained the IFRS International Certification</li>
<li>The Chartered Institute of Public Finance and Accountancy (CIPFA): Felipe obtained the IPSAS International Certification</li>
<li>Finance specialist from Universidad del Norte.</li>
</ul>

Felipe has been a university professor in economic, local and international accounting, auditing, finance from the most important and well-known universities in Latin-American and Spain. Currently, Felipe is a member of the executive corporate board of EADA Business School Barcelona and HHL Leipzig School of Management. Felipe is a professor (MBAs and Master degrees) in the most recognized Universities in Colombia, Ecuador and Spain. Felipe is an invited professor at EADA for the international master's programs, and professor of the Executive MBA of Universidad de los Andes, UEES Ecuador, CESA and GBS Universidad del Rosario.

Felipe has been a certified instructor of the IFRS course dictated by Fundación CEDDET of Spain, the Instituto Iberoamericano de Mercado de Valores, supported by the Spain Embassy in Colombia and a representative in the team for the adoption of International Financial Reporting Standards for Colombia.

Felipe used to be the president of the ad-honorem technical committee of the industrial sector which supports the Technical Council of Public Accountancy and is member of the IRS committee of expert advisors for the National Government and member of the regulation desk of Law 1314 (IFRS) led by the Ministry of Commerce and Finance and Public Credit. For several years, Felipe has been working tirelessly with the Colombian Government and regulators to advance IFRS adoption in Colombia and giving economics advice to the Central Bank.

Felipe is a columnist and has been interviewed by important journals and economic magazines of the country and abroad. Felipe is a board member of Centrum Católica, EADA School of management Barcelona and Leipzig School of management.

Felipe is columnist at El Espectador, Portafolio, La República. Aithor of “Anunciado en mi Columna”.

Expert in Innovation, Entrepreneurship & Sustainability. Certified by the Massachusetts Institute of Technology in New Ventures Leadership. Co-Founder & Executive Director at TGB Consulting Guatemala. Board Member for the Integrated Services Commission for Exportation of the Guatemalan Exporters Association. Has over 12 years of experience in Business Development, Transition and Transformation, Process Improvement and Reporting for companies like Coca Cola Enterprises, Nokia Siemens Networks and Xerox Corporation.

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.

Julie Ansidei has been appointed Head of Strategy and Sustainable Finance at the Autorité des marchés financiers (AMF) in November 2018 and is also Secretary of the AMF Executive Committee. She has been coordinating the AMF's work in sustainable finance since early 2018, developing the AMF's roadmap, working with the different AMF policy and supervisory teams, as well as engaging with external stakeholders. She is a member of the Steering Group of the IOSCO’s Sustainable Finance Network (SFN) as well as of the new ESMA's Coordination Network on Sustainability (CNS) and is in charge of the newly-established AMF Climate and Sustainable Finance Commission. Julie holds a PhD in Economics and has 20 years of experience working for the financial services industry, as a regulator, consultant and regulatory affairs professional, in France, Belgium, Australia and Brazil.

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.

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 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.

Jimmy Greer is Head of Sustainability Research and Policy at ACCA, the global body for professional accountants. He produces research and advises on policy issues for ACCA related to sustainability and business futures to support ACCA’s members and students around the world.

He is a member of Accountancy Europe’s Environmental, Social and Governance Taskforce and is also a member of the Climate Disclosure Standards Board Technical Working Group.

He holds an MSc. in Globalisation and Latin American Development from the University of London.

Twitter: <a href="http://twitter.com/jimmygreer">@jimmygreer</a&gt;

Mr. Zhang worked for the Township Enterprise Department of China Xinlong Co., Ltd.; the Light Industry Department of Shenzhen Jintian Industrial Co., Ltd.; the American Business Department of ChinaStar Limited for International Economic & Technical Cooperation; the Sales Department of Shenzhen Shunfeng Watong Paper Product Co., Ltd.; the Beijing Representative Office of Hong Kong Bailidu Investment Company; Hong Kong Zhihong International Company.

Since November, 1994, Mr. Zhang joined China Minmetals Corporation (CMC) as Deputy Manager of Coal Business Department, General Manager of Strategic Planning & Development Department of China National Minerals Co., Ltd. (CNM), and Executive Director of CNM in the follow-up years. Since August, 2010, Executive Director, Minmetals Mining Holdings (MMHL, the ferrous resource sector of CMC). Since July, 2015, Chief of Staff & Director of the Board Office, CMC. Since March, 2018, Assistant President of Metallurgical Corporation of China Ltd. Since June, 2018, Vice President of Metallurgical Corporation of China Ltd. in charge of overseas EPC contracting business.

Mr. Zhang obtains a Bachelor's Degree in English of foreign trade from the University of International Business and Economics; an EMBA from the University of Science and Technology Beijing.
Mr. Zhang is a senior international business engineer.

Svetlana Ivchenko is a Director of Social Policy Department in Norilsk Nickel – Russia’s leading metals and mining company and the world’s largest high-grade nickel and palladium producer. Svetlana has been working with Norilsk Nickel since 2013. She is in charge of sustainable development reporting, corporate philanthropy, social benefits. For twenty years, she has been working in such fields as Sustainable Development, Corporate Social Responsibility, and Community Development.

In 2016-2019 ranks among Top-5 Russian managers in Corporate Social Responsibility by Association of Russian Managers. Svetlana is a member of the Steering Committee of Global Compact Network Russia.

Svetlana holds a Master of Management from the Novosibirsk State Technical University (Russia) and Master of Public Administration from the Valdosta state University (USA).

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>

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.

Doctor of Economic Sciences, Professor, Member of the Methodological Council for Accounting, Member of the International Financial Reporting Standards Council under the Ministry of Finance of Ukraine. Co-author of the Strategy of Upgrading the Public Sector Accounting System, the IFRS Implementation Strategy in Ukraine (2007), and the Tax Code of Ukraine (2010). Currently, she provides the scientific support for the implementation of the National Public Sector Accounting Standards and the Public Finance Development Strategy.

Tom Giddings is the Sustainability Data and Reporting Manager for DS Smith and has been working in the corporate sustainability area for a number of years. He and his team are responsible for data collection from the company’s global operations and reporting to ensure that DS Smith complies with its non-financial reporting obligations. He is also responsible for DS Smith’s public disclosures of sustainability data to voluntary frameworks such as CDP, FTSE4Good and the DJSI. He has worked at DS Smith for 6 years. He has an academic background in environmental science and has achieved a Batchelor’s degree in Geography and a master’s degree in Environmental Dynamics and Climatic Change.

Ken is an audit partner with 25 years’ experience.

He leads EY’s Corporate Governance team and has worked with many listed companies; from those coming to the listed market for the first time to those looking to improve their Corporate Governance practices or disclosures or respond to regulatory change.

In his audit role, he specialises in Mining and Oil & Gas and has worked with Listed and Private Equity backed companies in those sectors.

Ken is a Fellow of the Institute of Chartered Accountants in England and Wales and was, until recently, on the steering group of the FRC Financial Reporting Lab.

Alan is a partner in PwC and he leads the Global Sustainability reporting and Assurance practice for PwC UK. He works with many large complex global international groups, and across all areas of the sustainability agenda. He also has experience of working with companies to help them understand and measure the broader impacts associated with their business and has been instrumental in developing PwC’s Total Impact Measurement and Management offering. Alan also has extensive experience in helping companies understand who their key stakeholders are as well as the issues that affect them.

Alan is also the partner sponsor for PwC’s Building Public Trust Awards program, which looks at how business reports in an open, accessible and integrated way, and seeks to celebrate those organisations that are open in their communications and seek to Build Trust with civil society.

Sora Utzinger is a Responsible Investment Analyst, specialising in the Oil & Gas, Healthcare and Mining sector, and also works on Aviva Investors’ flagship SRI funds. She joined Aviva Investors in 2018 from CDP where she worked on the supply chain programme, advising companies on their supplier engagement strategies, Science-Based Targets and Scope 3 data inventories. Prior to this, she was a project manager working on global health and access-to-health issues at Merck KGaA where she led the company’s report submission to the Access to Medicine Index (ATMi). Sora began her career in research roles for the UN and the World Business Council for Sustainable Devleopment (WBCSD). She holds a BA in Political Science and French from King’s College London, an MA in International Affairs from the Institut de hautes études internationales et du développement (IHEID) in Geneva and an MSc in Climate Change Management from the University of Edinburgh.

Seema was appointed the Technical Director of the UK Endorsement Board in June 2020. Between January 2017 to April 2020, Seema worked at the UK Department for Business, Energy and Industrial Strategy as the Head of Accounting and Reporting Policy. Seema led the team responsible for maintaining the integrity of UK’s Accounting and Reporting Framework as the UK exited the EU. In that role, Seema also represented the UK at the European Commission’s Accounting Regulatory Committee, Council working groups, the UN’s Accounting Expert Group and at numerous UN conferences.

Prior to that, Seema worked as an accounting standard setter at the FRC and its predecessor, the ASB, specialising in the development of financial instrument and insurance standards. Seema started her career as an auditor of listed and investment banking clients.

Seema is a fellow of the Institute for Chartered Accountants in England and Wales.

Mr Andersen is the director for business statistics in Statistics Denmark since 2014. He is a political scientist by profession and has been working at Statistics Denmark since 1997, including a three years secondment to Eurostat. Throughout his career Mr Andersen has primarily been working in different roles with business registers, foreign trade statistics and business statistics. Within the European Statistical system Mr Andersen is a member of the ‘ESS Vision Implementation Group’ and the ‘Strategic Development Group under the Business Statistics Directors Group’. Within the UN system Mr Andersen is a member of the UN Committee of Experts on Business and Trade Statistics.

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).

Gerbrand Haverkamp is the Executive Director of World Benchmarking Alliance, a 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.

He originally founded Index Initiative, one of WBA’s founding partners, and prior to this he worked for the Dutch Government in the areas of inclusive business, sustainable agricultural supply chains and food security.

<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).

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).

Caroline Aggestam Pontoppidan, Ph.D., Associate Professor. Caroline was granted the degree of Ph.D. in Accounting and Auditing from the Copenhagen Business School (CBS) in 2005. She has worked with public sector accounting for more than 10 years. During the last eight years her research is focused on the regulation of ESG disclosures and the interplay between mandatory and voluntary disclosures both in the public and private sphere. ESG is often referred to as being in the domain of transnational regulation. The regulation of ESG disclosures is done through national (or regional, as in the EU) legislation in combination with private (often international) standards.

Chiara Del Prete has been appointed EFRAG TEG Chairwoman from 1 April 2019.

She has been a partner at Mazars from October 2016 to March 2019, advising financial institutions, banking authorities and listed entities on IFRS and broader corporate reporting, banking regulation, valuation and restructuring. During this period she was also member of Mazars Global IFRS Committee.

From October 2011 to September 2016 Chiara has been Head of accounting principles at UniCredit Group and in charge of the external reporting disclosure for the consolidated and separated financial statements of the group. During this period she was also member of IFRS 9 technical groups of the European Banking Federation (EBF) and of the Italian Banking Association (ABI) and of the Three-Way Dialogue and Senior Accounting Group of the Institute of International Finance (IIF).

In 2010/11 Chiara worked as Project Manager at EFRAG in charge of IAS 39 reform; before this experience in EFRAG as Project Manager, she worked for 11 years in auditing and advisory services in the banking and financial services industry.

Chiara has been member of: ESMA Corporate Reporting Standing Committee (from April 2017 to March 2019), EFRAG Financial Instruments Working Group (from November 2011 to March 2019), IFRS and Financial Instruments technical advisory groups of the Italian standard setter (OIC).

She graduated in Economics at Universita’ Bocconi (Milano) in 1999 and is a registered auditor in Italy since 2006.

Dr. Huaxin Xu serves as the head of the Secretariat of the Asian-Oceanian Standard-Setters Group (AOSSG), taking charge of coordinating the internal affairs of the AOSSG and the external activities or other events between the AOSSG and other international /regional organizations.

Dr. Xu has been working in the Ministry of Finance since 2009. He plays a leading role in the research activities of the Chinese Accounting Standards Committee (CASC). He used to work in the IFRS Foundation from 2015 to 2016, as a visiting fellow, participating in the researching and developing of the IFRS Standards.

Dr. Xu has a PhD in accounting from Shanghai University of Finance and Economics.

Ms Senne is a Technical Director at the Pan African Federation of Accountants (PAFA) and the Deputy Chairperson of the Financial Reporting Standards Council (FRSC) of South Africa. In her role at PAFA, Lebogang has been instrumental in developing and supporting the overall organisational strategy and has specifically been responsible for the organisation’s technical excellence strategic pillar.

Ms Senne is the Africa representative on the IFRS Foundation’s Sustainability Standards Advisory Forum (SSAF) and represents PAFA on the International Forum of Accounting Standard Setters (IFASS). Additionally, she is co-secretariat for the Africa Integrated Reporting Council (AIRC), the vehicle through which PAFA and the World Bank, as co-convenors, seek to promote and support the adoption of sustainability reporting, integrated thinking and Integrated reporting in Africa. 
 

Professor Dr. Holger Daske is a Professor and Chair of Accounting and Capital Markets at the University of Mannheim, Germany. He currently represents the International Association for Accounting Education and Research (IAAER) on the IFRS Advisory Council. His main research interests are financial reporting and wider corporate reporting, accounting for financial institutions, and the politics of standard setting. He has published numerous articles in leading accounting journals and won several prestigious research awards such as the “Distinguished Contributions to Accounting Literature Award” in 2016.

Prior to joining the University of Mannheim, he worked at the University of Pennsylvania‘s Wharton School and has been a Visiting Professor at London Business School and the University of Sydney. He holds a PhD from Goethe University Frankfurt, Germany.

Ms. Luzvi Pangan Chatto joined the International Public Sector Accounting Standards Board in January 2019. She was nominated by the Commission on Audit (COA), the Supreme Audit Institution of the Philippines, and the Philippine Regulatory Board of Accountancy.

Ms. Chatto, Assistant Commissioner, is currently the Head of the Government Accountancy Sector of the COA. Her sector, among other functions, assists the COA Commission Proper/Chairperson on matters pertaining to accounting and financial management of government agencies, including the promulgation of accounting standards, rules and regulations on government accounting; the keeping of the general accounts of the national government; preparation of financial reports for submission to the President and Congress; and development, implementation and maintenance of computerized accounting, budget and financial reporting systems for use by government agencies.

During her career spanning 41 years with the COA, Ms. Chatto also led audits of various government agencies, including the Department of Foreign Affairs and Bangko Sentral ng Pilipinas, the United Nations and its agencies in New York, Pakistan, Costa Rica, Nicaragua, Ivory Coast, and Guinea, and foreign-based Philippine government agencies. She also headed COA’s Human Resource Management Office, Information Technology Office, Cordillera Administrative Region, Accounting Systems Development and Other Services Office, and Government Accountancy Office.

Ms. Chatto has been actively involved in and immensely contributed to the conceptualization and implementation of the Philippine Public Financial Management (PFM) Reform Roadmap since 2010. She was COA’s focal person in the 2015/2016 Public Expenditure and Financial Accountability Assessment conducted by the World Bank Group. She is an IntoSAINT (INTOSAI Self-Assessment on INTegrity) Moderator, a member of the Philippine Institute of Certified Public Accountants and Government Association of Certified Public Accountants, and Executive Vice President of the Government Financial Management Innovators Circle, Inc. She is now a member of inter-agency committees, including the PFM Committee, the Budget and Treasury Management System Steering Committee, Technical Working Group of the Permanent Committee, Inter-Agency Technical Working Group on Government eReceipts and ePayments, and the High-Level Working Group on the 21st Century Philippine Bureaucracy.

Ms. Chatto is a Certified Public Accountant. She graduated from the Baliuag University with a Bachelor’s Degree in Commerce (Cum Laude) in 1977 and obtained her Graduate Diploma in Development Administration from the Australian National University in 1997 as an AusAID scholar. She is recipient of a number of commendations and recognitions for her valuable services to various government agencies and organizations.

Kevin Pertaub is the current head of Whole of Government Accounts (WGA). He has served in this role since Mid 2018, and has been part of the team preparing WGA since late 2017.

Prior to this, Kevin had extensive experience at the UK National Audit Office, where he led the audit of WGA in 2014. He was also involved in audits in the energy and education sector.

Kevin has also worked at Deloitte’s risk advisory function, in industry and at the Department of Business, Energy and Industrial Strategy.

Chair of The Eurasian Institutes of Certified Public Accountants (EICPA)
Chair of The Institute of Certified Public Accountants (RICPA).
Board member of Eurasian Council of Certified Accountants and Auditors (ECCAA)
President of «Non-for-profit partnership «Certified Professional Accountant»  Membership Association.
Degree in Accounting and Auditing.  Mr. Zharinov has been worked for more than 25 years in managing PAO development and capacity building programs. He coordinates the Eurasian Regional Initiative on Corporate Accountability (EUARICA) and overseas IPSAS monitoring committee in EICPA regional accounting grouping.

Currently, his professional efforts are focused on:
-    implementation of ESG reporting;
-    improving financial reporting, management of corporate and public finances in the Eurasian countries;
-    PAO capacity building;
-    bringing together professional accounting organizations, policymakers and regulators from the Eurasian region to discuss ways to facilitate and promote the adoption and implementation of high-quality internationally recognized professional standards for accounting and reporting.
 

Alex leads ACCA’s global public sector strategy – driving the organisation’s public sector brand building, qualification development, and fostering communities of good practice. Alex represents ACCA with key contacts across the global public sector landscape, including with senior government officials and international organisations, where he shares good practices and insights on public financial management.

Prior to ACCA, he worked across central, provincial and local government in the UK and Canadian civil service, including as a senior economist - specialising in tax policy - at the Ontario Ministry of Finance. He has published material across a breadth of public sector topics, including infrastructure finance, financial reporting, public procurement, fiscal policy, immigration and skills, and adult social care.

Alex is a Fellow of the Royal Society for the Encouragement of Arts, Manufactures and Commerce (RSA), member of the public sector committees of the Confederation of Asian and Pacific Accountants (CAPA) and Accountancy Europe, and sits on the editorial board for the academic book series Public Service Accounting and Accountability.

He studied at Oxford, Cambridge and Queen's universities.

Tatyana Rybak is the Head of Accounting, Reporting and Audit Regulation Directorate of the Ministry of Finance of the Republic of Belarus. She graduated with honors from the Faculty of Accounting and Economics of the Belarusian State Economic University. Ms. Rybak was conferred the Ph.D. in Economics in 2001, followed by the Associate Professor scientific title being give in 2005. She became a certified auditor in 2003. From 1995 to 2009, Ms. Rybak pursued her junior professor and associate professor career and had extensive experience in auditing and consulting. Since October 2009, she has been working at the Ministry of Finance of the Republic of Belarus. Ms. Rybak is the author and co-author of many scientific articles and textbooks on accounting and financial reporting. She is one of the main developers of the Belarusian Law on Accounting and Belarusian Accounting Standards. In 2020, Ms. Rybak will be the Chairman of the Coordinating Council on Accounting of CIS Executive Committee.

Mr. Gómez holds a Geography and History B.A. from La Rochelle University in France, a M.A. and PhD in Political Science both from the Paris Institute of Political Studies - Sciences Po Paris.

His professional curriculum includes several positions as an expert in public policy analysis. He has served as consultant both for international and national Government entities such as the Organization of American States (OAS), the International Organization for Migration (IOM) and the Norwegian Refugee Council (NRC), the Ministry of Interior, the Office of the Comptroller General of the Republic, amongst other.

Currently, he serves as the Director for Monitoring and Evaluation of Public Policies at the National Planning Department of Colombia. From this position, he acts as the Technical Secretary of the SDG Commission.