Wim Bartels works in sustainability reporting and assurance since 2003. He is currently a partner with Deloitte for their European organisation. He has worked with over 50 multinational, listed companies across Europe and has worked globally. Over the past years he has focused on serving global clients in implementing reporting regulations, conducting materiality assessments and assessing the strategic implications. Wim has been a member of the Task force on Climate-related Financial Disclosures since its in inception in 2016 till December 2021. Currently he serves as the Chair of the Sustainability Policy Group of Accountancy Europe. He is a member of the EFRAG Sustainability Reporting Board.

I am an Associate Professor of Finance at Oregon State University, where I study issues at the intersection of information economics, corporate governance, and sustainable finance. My empirical research centers how the information environment and disclosure requirements shape the capital allocation and governance decisions of investors, firms, and regulators. I earned my Ph.D. in Finance from Penn State’s Smeal College of Business, and before academia I worked on the other side of these questions as an equity research analyst at Credit Suisse in New York City.

Barbara M Porco has served on the accounting faculty at Fordham University’s Gabelli School of Business for over twenty years, and currently serves as the Graduate School Dean and Managing Director of the Responsible Business Center. An award-winning educator, she has been recognized by the American Accounting Association and Poets & Quants. Barbara holds advanced credentials in sustainability, environmental management, and corporate innovation. She serves on the AICPA Assurance Services Executive Committee and the GHG Protocol Corporate Standard Technical Working Group. A former PwC Tax Director, she is also author of award-winning ethics materials and a McGraw-Hill sustainability reporting textbook.

Mary Johnstone-Louis is Senior Fellow in Management Practice at the University of Oxford’s Saïd Business School, a regular contributor to Forbes.com and co-author of The Financial Times Guide to Sustainable Business. She is a Fellow and Advisory Board Member at Oxford’s Skoll Centre, a Senior Associate of Oxford Net Zero, and Academic Director of the Oxford Sustainable Business Programme. She has served as Chair of B Lab UK, board member of Blueprint for Better Business, and Senior Fellow at the Business Fights Poverty Institute and as an advisor to several impact-focused businesses in the UK and Europe.

Hai Lu is the McCutcheon Professor in International Business and Professor of Accounting at the Rotman School of Management, University of Toronto. He is also a Guest Chair Professor at the Guanghua School of Management, Peking University. His research focuses on securities valuation, corporate governance, carbon emissions and sustainability, and the Chinese capital market. Professor Lu is the President-Elect of the Canadian Academic Accounting Association (CAAA). He serves as an Editor of the Journal of Business Finance & Accounting and Accountability in a Sustainable World Quarterly. He previously served as an Editor of Contemporary Accounting Research from 2017 to 2025.

Katharina Weiß is an Assistant Professor at LMU Munich School of Management. Her research focuses on financial and sustainability disclosures and reporting, the role of regulation, firms’ responses to regulatory changes, and how these developments affect capital markets, such as financial analysts. Her research draws on textual analysis, machine learning, and AI-based tools, complemented by interview-based research. Her work has been presented at prominent accounting conferences and workshops in the U.S. and internationally.

Paolo Perego is Professor of Accounting and Program Director of the MSc Accounting & Finance at the Free University of Bolzano (Italy). He is a graduate of Bocconi University and EPFL, and he received his Ph.D. at Radboud University Nijmegen (NL).His research and teaching interests include managerial accounting, performance measurement and control systems, sustainability accounting and assurance, and Integrated Reporting. He has published, among others, in Accounting, Organizations and Society, European Accounting Review, Auditing: a Journal of Practice and Theory, Accounting Horizons, Journal of Accounting and Public Policy, Journal of Business Ethics, and Journal of Management Studies. He is Associate Editor of the Journal of Accounting and Public Policy.