Assurance on sustainability reports: Current practices and challenges
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.
Dr Mario Abela FCPA FCMA is Director of Standards with key responsibility for technical content and interoperability of standards at the Global Reporting Initiative. He is also the Course Convenor and Head Tutor on Governance for Sustainable Future at the Cambridge Institute of Sustainability Leaderships. He is an expert advisor on Sustainability Reporting at Bain &Co and in the past has worked with clients such as United Nations, CERES, Value Balancing Alliance and the Capitals Coalition. He is the past Chair of World Intangible Capital Initiative and has held a number of positions on a number advisory boards for global accounting bodies. Mario is a recognized expert in accounting, reporting and governance. Mario holds a PhD in Accounting from the University of London, a Masters of Science from Linkoping University, Sweden and a Bachelor of Commerce from the University of Melbourne, Australia. He has held senior executive positions in both the public and private sector and for the last decade has been working in the area of sustainability and the importance of accounting and governance in companies transitioning to operating in a sustainable economy. Mario is passionate about promoting the role accounting and governance can play in driving towards more sustainable businesses and is a frequent presenter at international conferences and seminars.
Roger is the current Chair and CEO of the Australian Auditing and Assurance Standards Board and a current member of the International Auditing and Assurance Standards Board and the New Zealand AUASB. He is also a Scientia Professor of Accounting at UNSW Sydney Business School. He is recognised as a leading international auditing and assurance researcher whose current areas of interests include improving the measurement and assurability of corporate reporting, both financial and nonfinancial disclosures. Roger’s research has appeared in the leading journals, including The Accounting Review, Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory and Contemporary Accounting Research. Roger’s contribution to academia and the profession have been widely recognised, including being a recipient of the Order of Australia.
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.
Samantha Ross was the founding Chief of Staff of the Public Company Accounting Oversight Board and over 15 years contributed to building the world’s largest and most respected audit oversight institution and achieving long-term positive, incremental change to make audits more transparent and relevant to investors. She had a significant role in most of the PCAOB's major policy initiatives, including development of the PCAOB's Center for Economic Analysis. She also played a key role in developing a plan for a joint inspection regime among international audit regulators, which laid the foundation for the PCAOB auditor inspections worldwide. She founded AssuranceMark to continue to serve investors’ interest in high-quality, reliable reporting and assurance on material disclosures beyond the financial statements.
Prof. dr. Nancy (AEM) Kamp-Roelands is a professor non-financial information, integrated reporting and assurance at the University of Groningen, the Netherlands. Since the early nineties Nancy has been involved in new reporting and assurance developments in organizations like the International Integrated Reporting Council, Global Reporting Initiative, Accountancy Europe, UNCTAD-ISAR, the International Auditing and Assurance Standards Board, the Dutch Accounting Standards Board and the Dutch Auditing Standards Board. She had an award winning PhD in 2002 on Towards a Framework for Auditing Environmental Reports. She worked at EY from 2000-2013 and from 2016-2021. From 2013-2016 Nancy was the deputy director of the International Auditing and Assurance Standards Board.
She combined international client experience with (international) standard setting and guidance development, teaching and research. In 2010 Nancy was the chair of UNCTAD-ISAR’s 27th session.
https://www.rug.nl/staff/a.e.m.kamp-roelands/cv
Austin is a Manager with the Redefining Value team at the World Business Council for Sustainable Development (WBCSD) based in Geneva. In this role, Austin helps lead the annual <em>Reporting matters</em> review process and publication and supports several other initiatives in the program. He holds a bachelor's degree in Economics & Business and Engineering Studies from Lafayette College and a master of science in Sustainable Development with an advanced certificate in Energy & Finance from HEC Paris. His professional thesis focused on the value companies can derive from obtaining external assurance on non-financial information. Austin has prior non-profit, education and consulting experience in the US, the Caribbean, Central America, Europe, and Southern Africa as well as extensive research experience in corporate sustainability disclosures.
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