Speakers

Aaron Hilliker
Bachelor of Accountancy, Student
Mendoza College of Business, University of Notre Dame
Aaron Hilliker is a senior Accountancy and Music student at the University of Notre Dame. He is from Modesto, California and interned virtually this summer with PwC San Jose’s Core Assurance practice, and he is interested in exploring how sustainable and ethical organizational conduct can improve other measures of performance. Aaron also enjoys playing saxophone in the Notre Dame Band and assisting with Mass in Stanford Hall.

Aaron Yoon
Assistant Professor of Accounting and Information Management
Kellogg School of Management, Northwestern University
Professor Aaron Yoon is interested in how to account for and quantify a firm’s ESG efforts. His work has been regularly cited in outlets such as Bloomberg, Financial Times, The New York Times, and The Wall Street Journal. According to Financial Times, his research on ESG was a turning point on how investors viewed and integrated ESG information and the methodologies suggested in his research have been widely implemented by asset owners and investment managers.
He received multiple awards for his research and teaching including Chair’s Core Teaching Award from Kellogg, Crowell Prize for Best Paper in Quantitative Investing, Best 40 Under 40 Professors Recognition from Poets & Quants, and the Best International Accounting Dissertation Award from the American Accounting Association.
He earned his DBA from Harvard University; MA and BA in Economics from Northwestern University. Prior to academia, he worked as an equities salestrader and research analyst at Credit Suisse.

Adam Barsky
Executive Vice President and Chief Financial Officer
NY Power Authority
Adam Barsky is the New York Power Authority’s Executive Vice President and Chief Financial Officer. He joined the Power Authority in 2019. He is an accomplished senior executive who brings more than 30 years of dedicated experience in management, finance and public policy. Adam previously served as Chief of Staff and Special Counselor at the Port Authority of NY and NJ. Prior to that he served as Executive Vice President and Chief Risk Officer of IDB bank NY from 2006 to the 2017. In that senior role, he oversaw all aspects of risk management for the bank including credit, market and operational risk, and strategic and reputation risk. Adam has held numerous positions in state and local government including Deputy Secretary to the Governor of New York for Public Authorities, Financing and Housing and New York City Issues.
Before that, he served as Budget Director and Chief Financial Officer of the City of New York and as Director of the Mayor’s Office of Operations. Adam also worked as Chairman of the New York City Employees Retirement System, Chairman of the New York City Transitional Finance Authority, and Chairman of the NYC Municipal Water Finance Authority, Acting Commissioner of the New York City Department of Finance, and Chief Financial Officer and Chief Operating Officer of the New York City Economic Development Corporation.
Adam graduated cum laude from the State University of New York, Albany with a bachelor’s degree in Business Administration. He is also a certified public accountant and has also completed Columbia Business School’s Risk Management Executive Education Program. Adam was appointed as Chairman and a Director of the Nassau County Interim Finance Authority by Governor Andrew Cuomo on March 1, 2016 and has served as a member of the board of directors of the New York State Job Development Authority since 2006

Alan McGill
Global Head of Sustainability Reporting & Assurance
PricewaterhouseCoopers
Alan is a partner in PwC and leads on Integrated Reporting and assurance as well as being the Global Sustainability Reporting & Assurance leader. He has experience of working with companies to help them understand and measure the broader impacts associated with their business and the multiple capital world that they operate in and has extensive experience in working with companies on their Integrated Reporting journeys.
Alan also sits on the IAASB project Emerging External Reporting (EER) that is looking at establishing approaches to how measurement and reporting in this space can be established. He has been instrumental in developing the Total Impact Measurement and Management (TIMM) offering within PwC, which is a way in which companies can explain their impacts across multiple capitals. Alan has also got extensive experience in helping companies understand who their key stakeholders are as well as the issues that affect them.
Alan also is the Senior Partner in the UK who runs the Building Public Trust Awards programme, which has been running for 16 years now, looking at how companies through their reporting can look to build trust and rebuild the relationship between corporates and broader stakeholder groups.

Alan Teixeira
Global Director of IFRS Research
Deloitte UK
Dr Alan Teixeira is Deloitte’s Global Director of IFRS Research. Alan leads a new Deloitte initiative to help the firm and its clients better understand IFRSs, their development and implementation by companies worldwide. Alan is a leading technical expert in the development of global accounting standards with over ten years of experience with the IASB, most recently as its Senior Technical Director. He has also contributed to the development of the integrated reporting framework and electronic filing requirements and is the author of several books on financial reporting.

Alan Willis
Member, CPA Canada and Fellow, CPA Ontario
CPA Canada
Alan Willis, FCPA, FCA is an independent thought-leader and writer on sustainability accounting and reporting and related accountability, governance and assurance principles. Since 1991, he has contributed to the development of pioneering international standards and guidance for sustainability accounting and reporting, integrated reporting and management commentary – in short, the transformation of corporate reporting and accountancy relevant to business and society in the 21st. century.
Alan was a founding member of the Steering Committee of the Global Reporting Initiative, the Technical Working Group of the Climate Disclosure Standards Board, and the Working Group of the International Integrated Reporting Council.

Alesandro Broedel Lopes
CFO and Member of the Executive Committee of Itaú Unibanco, Trustee of IFRS Foundation and board member of the Value Reporting Foundation
Itau Unibanco
Alexsandro Broedel is Group Finance Director of Itau-Unibanco (IU is the largest financial institution in Latin America) where he developed one of the world´s first integrated reports for a financial institution. IU’s Integrated Report is considered a benchmark in the area by various observers. Alexsandro joined IU in 2012 and before his current position, he was Group Controller and Group Chief Accountant. Before IU Alexsandro was a Commissioner of the Securities and Exchange Commission of Brazil where he had a pivotal role in the country´s full convergence to IFRS in 2010.
Additionally to his position at IU Alexsandro serves on the boards of the International Integrated Reporting Committee (IIRC), Cetip – the Brazilian company that offers services related to registration, central securities depository, trading and settlement of assets and securities – and the Reinsurance Institute of Brazil (IRB). He is also a member of the Accounting Standards Advisory Forum (ASAF) of the International Accounting Standards Board (IASB).
Alexsandro is a Fellow Chartered Management Accountant (FCMA, CGMA), holds a PhD in Accounting and Finance from the Manchester Business School and have degrees in both Law and Accounting from the University of São Paulo.
In addition to his executive career, Alexsandro has an extensive link with the academia being also a visiting lecturer at the London School of Economics (LSE) and a Professor at the University of São Paulo. He is a frequent speaker at professional and academic conferences on topics related to financial reporting, sustainability and governance. Alexsandro has published extensively in peer-reviewed journals such as The International Journal of Accounting, The British Accounting Review, The Journal of International Accounting Research, Journal of Governance and Regulation among others.

Alvaro Carrillo Marcano
Summer Analyst, BlackRock and Bachelor of Accountancy, Student
Mendoza College of Business, University of Notre Dame
Alvaro Carrillo is a rising senior studying Accounting and Political Science at the University of Notre Dame. He was born and raised in San Juan, Puerto Rico. He serves as the President and founder of the Puerto Rican Student Association of the University of Notre Dame. At the moment, he works as a Summer Analyst for BlackRock.

Andrew Karolyi
Harold Bierman, Jr. Distinguished Professor of Management; Deputy Dean and Dean of Academic Affairs
SC Johnson College of Business, Cornell University
Andrew Karolyi is Dean of the Cornell SC Johnson College of Business and College Dean for Academic Affairs. He is a professor of finance and holder of the Harold Bierman Jr. Distinguished Professorship in the College’s Johnson Graduate School of Management. He is also a professor of economics in Cornell’s College of Arts and Sciences. Professor Karolyi is a scholar in the area of investment management with a specialization in the study of international financial markets. He has published extensively in journals in finance and economics, including the Journal of Finance, Journal of Financial Economics and Review of Financial Studies, and has published several books and monographs. His research is featured in print and electronic media, including The Wall Street Journal, Financial Times, The Economist, Time, New York Times, Washington Post, Forbes, BusinessWeek, and CNBC. Karolyi recently completed a four-year term as executive editor of the Review of Financial Studies, one of the top-tier journals in finance. He has also served as an associate editor for a variety of journals, including the Journal of Finance, Journal of Financial Economics, Journal of Empirical Finance, Journal of Banking and Finance, Review of Finance and the Pacific Basin Finance Journal. He is a recipient of the Michael Jensen Prize for Corporate Finance and Organizations (2017), the Fama/DFA Prize for Capital Markets and Asset Pricing (2005), the William F. Sharpe Award for Scholarship in Finance (2001), the Journal of Empirical Finance’s Biennial Best Paper Prize (2006), and Johnson School’s Prize for Excellence in Research (2010). He leads various executive education programs in the U.S., Canada, Europe, and Asia, and is actively involved in consulting with corporations, banks, investment firms, stock exchanges, and law firms. He is president-elect/program chair of the Western Finance Association, has served as a director of the American Finance Association, and is past chairperson of the board of trustees and past president of the Financial Management Association International. Karolyi received his BA (Honors) in economics from McGill University and worked at the Bank of Canada for several years in its research department. He subsequently earned his MBA and PhD degrees in finance at the Graduate School of Business of the University of Chicago.

Andrew Porter
Chief Financial Officer
Australian Foundation Investment Company
Andrew joined Australian Foundation Investment Company (AFIC), a large listed funds management business based in Melbourne, Australia in 2005. He is a Chartered Accountant and worked previously with Andersen Consulting and Credit Suisse First Boston. He is the immediate former Chair of The Group of 100 (G100), the peak body for CFOs and remains on the Board, is a Director of the Auditing and Assurance Standards Board (AUASB) and a Director of the Anglican Foundation.

Andrew Watson
Co-Founder
Rethinking Capital
Founder of Rethinking Capital, the community of experts in intangibles and inventor of normative accounting for intangibles and its application to net zero in decision-making.
His paper Constrained by Accounting identifies that net zero investments are illogically treated by accounting practice as the penalty of costs on the income statement, whereas doing nothing is rewarded. Rethinking Capital believes that net zero is guaranteed to fail while accounting practice punishes the good guys and rewards the bad.
Normative accounting reverses the above logic in decision-making. It restores the balance sheet, applies double-entry bookkeeping and is grounded in GAAP and existing Standards.
Founder of Rethinking Capital, the community of experts in intangibles and inventor of normative accounting for intangibles and its application to net zero in decision-making.
His paper Constrained by Accounting identifies that net zero investments are illogically treated by accounting practice as the penalty of costs on the income statement, whereas doing nothing is rewarded. Rethinking Capital believes that net zero is guaranteed to fail while accounting practice punishes the good guys and rewards the bad.
Normative accounting reverses the above logic in decision-making. It restores the balance sheet, applies double-entry bookkeeping and is grounded in GAAP and existing Standards.

Arashdeep Kaur Singh
Assistant Manager Strategic Projects
Commonwealth Bank
Arashdeep is a Finance and Accounting graduate with a keen interest in sustainability. She is an avid composter, enjoys eating a plant-based diet, finding alternatives to single-use plastics and is passionate about conscious consumerism. She believes in the power of collective action at a grass roots level but also the need for macro changes to combat the climate crisis. She is particularly interested in government policy and private sector action in relation to business supply chains and clean energy.

Ayako Yasuda
Professor of Finance, Fellow of the Muir Institute for the Environment
Graduate School of Management, University of California, Davis
Professor Ayako Yasuda is currently Professor of Finance at the Graduate School of Management, University of California, Davis, Fellow of the Muir Institute for the Environment, and Fellow of the Private Equity Research Consortium. She earned a Ph.D. in Economics from Stanford in 2001, and a B.A. in Quantitative Economics (Dean’s Distinction, Phi Beta Kappa) from Stanford in 1993. She previously held academic positions at Wharton and UC Berkeley, an independent director position at the Japan Investment Corporation, and was an analyst at Goldman Sachs.
Professor Yasuda is an internationally recognized financial economist known for her work on Technology Finance, Venture Capital, Private Equity, Entrepreneurial Finance, and Sustainable and Responsible Finance. Professor Yasuda’s work, which spans asset management, financial intermediation, and corporate finance, advances our understanding of the private equity industry and the responsible investment movement, and the intersection between the two. Yasuda’s research has been published in leading academic journals such as the Journal of Finance, Journal of Financial Economics, and the Review of Financial Studies, and she is an author of the authoritative textbook on venture capital and technology finance, titled Venture Capital and the Finance of Innovation, 3rd edition (2021). At Davis she teaches Technology Finance and Valuation (formerly Venture Capital), Technology Finance Industry Immersion, Private Equity, and the Core Finance (Financial Theory and Policy) and is passionate about empowering students with finance and valuation skills.

Chris Easton
Professor and Research Scientist; Research School of Chemistry
Research School of Chemistry; Australian National University
Chris Easton is a graduate of Flinders University and the University of Adelaide. He held positions at Harvard University (1980-1981), the Research School of Chemistry (1982), the University of Canterbury (1983-1986) and the University of Adelaide (1986-1994), before his appointment as a Senior Fellow in the Research School of Chemistry, in 1995.
He was awarded a D.Sc. from the University of Adelaide in 1998 and is the recipient of the Royal Australian Chemical Institute Birch Medal for 2000, and the Archibald Ollé Prize for Chemical Literature for 2000. He was promoted to Professor at the Research School of Chemistry in 2001 and elected as a Fellow of the Australian Academy of Science in 2004.

Christian Leuz
Joseph Sondheimer Professor of International Economics, Finance and Accounting
Chicago Booth School of Business
Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting at the University of Chicago’s Booth School of Business. He is a Research Associate at the National Bureau of Economic Research, and a Fellow at the at the European Corporate Governance Institute, Wharton’s Financial Institution Center, Goethe Universität Frankfurt’s Center for Financial Studies, the CESifo Research Network and the organizer and a member of the IGM’s European Economic Experts Panel. He studies the role of disclosure and transparency in capital markets and other settings; the economic effects of regulation; international accounting; corporate governance and corporate financing. His work has been published in top accounting and finance journals. He has received several awards and honors, including the 2016 and the 2014 Distinguished Contribution to the Accounting Literature Awards, a Humboldt Research Award in 2012, as well as the 2011 Wildman Medal Award. He is recognized as a “Highly Cited Researcher” by Thomson Reuters and was included in their list of “The World’s Most Influential Scientific Minds” five years in a row (from 2014 to 2018). Professor Leuz is an editor for the Journal of Accounting Research and has served on many editorial boards, including the Journal of Accounting & Economics, The Accounting Review, the Journal of Business, Finance and Accounting, and the Review of Accounting Studies.

Clare O’Rourke
Assistant Brand Manager
PepsiCo
Clare’s passion for sustainability started during university when she went on exchange to Sweden. There, she saw how progressive the Swedes were in terms of protecting the environment and was surrounded by likeminded friends who encouraged her to adopt more eco-friendly habits. Clare carried this mindset back with her to Sydney and since then has tried hard to integrate these behaviours into her work and home life. She started the first employee Green Team at her first employer, Coca-Cola Amatil, she bought a compost bin and worm farm for home and does smaller actions like shopping second-hand, recycling soft plastics and eating a predominantly plant based diet. Her sustainability motto is: we are better off having 1 million imperfect environmentalists instead of 1 perfect environmentalist. Outside of this, she loves exercising in nature – Sydney’s Bondi or Clovelly beaches being her favourite!

David Ng
Professor; Founding Co-Director, Initiative on Responsible Finance; Area Coordinator for Finance
Dyson School of Applied Economics and Management, SC Johnson College of Business, Cornell University
David Ng is a Professor of finance. He served as a visiting associate professor of finance at the Wharton School of the University of Pennsylvania from 2008 to 2010 and a research fellow at Wharton Financial Institutions Center. He conducts research in empirical finance. In particular, he studies fund flows and examines how fund flows affect asset prices domestically and internationally. He also conducts research on implied cost of capital and its applications in finance. Recently, he has developed a research interest on how climate change affects financial market outcomes. He currently serves on the Board of Advisors of Columbia University Earth Institute Research Program. He also serves as Associate Editor of three journals (Asia Pacific Journal of Financial Studies, Review of Financial Economics, China Finance Review International). He received his Ph.D. with distinction from Columbia University.

David Pitt-Watson
Pembroke Visiting Professor in Finance, Fellow
Judge Business School, University of Cambridge
David Pitt-Watson was Pembroke Visiting Professor at the Judge Business School, Cambridge University, where he remains a Fellow. His books on responsible investment have been influential globally and translated into five languages.
David was one of the early architects of responsible investment. He was co-founder CEO of Hermes pioneering Focus Funds and Equity Ownership Service. He chaired the UN Environment Programme’s Finance Initiative in the run up to the Paris Climate Conference. He was senior non-executive at KPMG. He currently advises Ownership Capital, Sarasin and Aviva.
Recently he has led the Climate Accounting Group for the Principles for Responsible Investment, focussing on ensuring that accounting standards reflect the challenge of global warming.

Delaney Reynolds
Founder & CEO
The Sink or Swim Project; Rosentiel School of Marine and Atmospheric Science, University of Miami
She’s been called ‘one of the leading voices for the environment for her generation’ by Philippe Cousteau, an ‘Eco Warrior’ by David Smith, and an ‘incredibly valuable force of nature’ by Caroline Lewis of the CLEO Institute.
Delaney is a Marine Science student at the University of Miami’s Rosenstiel School of Marine & Atmospheric Science in Miami, Florida and splits her time between the cosmopolitan city of a few million people and a 1,000-acre island with 43 solar powered homes in the Florida Keys called No Name Key. Like the State of Florida, Delaney’s life is surrounded by water and that’s where her love for the environment comes from.
She is the Founder & CEO of an NGO, The Sink or Swim Project, and its popular website www.miamisearise.com, an educational and political advocacy organization focused on a variety of environmental topics including climate change and sea level rise.
She is also the author and illustrator of 3 children’s books, as well as a comic book on ecology topics and is completing a new book on the impact of climate change and sea level rise in South Florida.
Delaney has been honored with the inaugural National Geographic Teen Service Award, the Miami Herald’s Silver Knight Award for Social Science, the University of Rochester George Eastman Young Leader’s Award, the Gloria Barron Prize for Young Heroes, the University of Miami’s Singer Scholarship and Foote Fellowship, amongst other honors.
She serves on the Youth Leadership Council of EarthEcho International, is an Ambassador for Dream In Green, and a member of the CLEO Institute’s Leadership Circle, as well as the Miami-Dade County Rockefeller Foundation 100 Resilient Cities Steering Committee.
Delaney has given a popular TEDx Talk, has addressed the General Assembly of the United Nations in New York City, appeared with actor/musician Jack Black on the National Geographic Channel’s Years of Living Dangerously, with renowned world explorer Philippe Cousteau on Xploration Awesome Planet on FOX, and with Vice President Al Gore on MTV’s ‘An Inconvenient Special’ Town Hall.

Don Hamson
Managing Director
Plato Investment Management
Don is Managing Director and founder of Plato Investment Management managing over $US8B in Australian and global listed equities. Don has 30 years investment experience working at QIC, Westpac and State Street Global Advisors. Don has been significant experience in incorporating ESG factors into portfolios, including low carbon strategies. Plato has been successfully managing a low carbon strategy for more than five years.

Doug Johnston
Climate Change and Sustainability Services Partner
EY UK Financial Accounting Advisory Services
UK Leader of the Climate Change and Sustainability at EY. Over 20 years of experience in advising businesses on climate change and sustainability strategies, policies, controls and management.
Doug’s focus is to help organisations build long-term value through their response to safety, environmental and social issues. He has worked with organisations across the oil and gas, infrastructure, financial services and consumer products sectors delivering innovative and progressive solutions to clients. He regularly speaks at conferences and events and has spoken on a wide range of topics relating to integrated reporting, sustainable value creation, non-financial risk and assurance.

Elyse Douglas
Former Chief Financial Officer of Hertz; Senior Scholar
NYU Stern School of Business
Elyse Douglas (Stern ’83) is a Senior Scholar at the NYU Stern Center for Sustainable Business and has responsibility for monetization methods used in the application of the ROSI methodology.
With over 30 years of experience as a financial executive, Ms. Douglas served for 8 years as a member of the Board of Directors of Assurant, Inc. from July 2011 to May 2019 where she was a member of the Audit Committee and chair of the Finance and Risk Committee. She also served as Executive Vice President and Chief Financial Officer of Hertz Global Holdings, Inc. and The Hertz Corporation until October 1, 2013. Ms. Douglas joined Hertz in July 2006. Prior to her role at Hertz, Ms. Douglas served as Treasurer of Coty Inc. from December 1999 until July 2006 and as an Assistant Treasurer of Nabisco, Inc. from June 1995 until December 1999. She also served in various financial services capacities for 12 years at Chase Manhattan Bank (now JPMorgan Chase).
Ms. Douglas received her undergraduate degree from Villanova University (BS Accounting) and a graduate degree from NYU Stern School (MBA). She is a certified public accountant (inactive) and a chartered financial analyst and resides in Brooklyn, NY with her husband and son.

Ethan Rouen
Assistant Professor of Business Administration
Harvard Business School
Ethan Rouen is an assistant professor of business administration in the Accounting and Management Unit, where he teaches the elective course Reimagining Capitalism, and the faculty co-chair of the Impact-Weighted Accounts Project at Harvard Business School.
His current research interest focuses on understanding economic inequality and the measurement of human capital. He has been awarded from the American Accounting Association the Competitive Manuscript Award, the Deloitte Foundation Wildman Medal, and the Best Dissertation Award in the Financial Accounting and Reporting Section. His research has been published in The Journal of Financial Economics, The Accounting Review, Management Science, and The Review of Accounting Studies, and his journalism and opinion articles have appeared in the Boston Globe, Le Monde, HuffPo, The Hill, CEOWORLD Magazine, and Fortune.com, among others. He appears frequently in national and international media outlets.
Professor Rouen earned a BA in history and English from the University of Wisconsin-Madison, and an MS in journalism at Columbia University Graduate School of Journalism. From Columbia Business School, he received an MBA in finance and accounting, an M.Phil. in accounting, and a PhD in accounting.

Gavin Smith
Head of Equity Research
PGIM Quantitative Solutions
Gavin Smith, PhD, is a Managing Director, Head of Equity Research for PGIM Quantitative Solutions. In this capacity he oversees research for Quantitative Equity strategies and serves as an ESG subject matter expert. Prior to joining PGIM Quantitative Solutions, Gavin led the North American Quantitative Research team at Macquarie Capital and served in quantitative research positions at Barclays Capital (New York) and Plato Investment Management (Sydney, Australia). He earned a BComm (Honors) in finance from the University of Wollongong and a PhD in finance from the University of New South Wales in Australia where his research focused on corporate governance issues.

Gerben De Zwart
Head of Investment Solutions
APG, The Netherlands
MSc in technical mathematics (1999). CFA designation awarded in 2003. PhD in empirical finance (2008, Empirical Studies in Finance). Publications in academic and practitioner’s journals (Journal of International Money and Finance, Emerging Markets Review, Journal of Portfolio Management, Financial Analysts Journal and VBA Journaal). Strong analytic, creative, project management and presentation skills. Succesful in completing large projects in various asset classes (currencies, fixed income, equity and private equity).

Gordon Richardson
KPMG Professor of Accounting
Rotman School of Management, University of Toronto
Gordon Richardson is a Full Professor at the University of Toronto and a Professor of Accounting at the Rotman School of Management. He was Editor of Contemporary Accounting Research from 2001-2006, one of the top five academic accounting journals in the world. An Honorary Professor of the University of Queensland Business School since 2004, he enjoys an international reputation as a leading scholar in academic accounting.

Greg Rogers
Founder
Eratosthenes
Greg Rogers, founder of Eratosthenes, is a practitioner-scholar helping corporations and investors account for climate change. Greg is a certified public accountant and environmental attorney. He is author of the seminal desk book on financial reporting of environmental liabilities and risks (Wiley, 2005), Fellow and Advisor to the Master of Accounting Program at Cambridge Judge Business School, and a senior policy advisor to Carbon Tracker, a London-based independent financial think tank. Greg was an advisor to BP and its auditors Ernst & Young on liability estimates and disclosures arising from the Deepwater Horizon disaster.

Hans Christensen
Professor of Accounting and David G Booth Faculty Fellow
Chicago Booth School of Business
Hans Christensen studies international accounting harmonization, debt contracting, and transparency regulation in financial and non-financial markets. His papers have been published in the Journal of Accounting Economics, the Journal of Accounting Research, Review of Accounting Studies, and Review of Financial Studies.
Within the corporate world, Christensen previously worked with the firm PricewaterhouseCoopers (PwC). At PwC, he audited financial statements which were prepared according to US-GAAP, IFRS, and various national European accounting standards, as well as worked on complex deals such as MA transactions.
“During my work with PricewaterhouseCoopers, I observed how firms choose to account for similar events in very different ways, particularly when comparing them across countries,” he said. “My research now focuses on why firms make these different choices and what the consequences are.”
Christensen earned a PhD in accounting from Manchester Business School in the United Kingdom and joined the Chicago Booth faculty in 2008. He hopes that his students take away an understanding of accounting that allows them to read and understand financial reports and make better decisions based on the information in them.
Outside of academia, Christensen has been preparing for the Chicago Marathon for the past ten years and he hopes he will be able to run it soon. He also enjoys traveling.

Helen Slinger
Executive Director
A4S
As Executive Director, Helen has a responsibility across all aspects of A4S activities, focusing much of her time on our CFO Programme and our Knowledge and Technical Programmes.
Having trained as a Chartered Accountant, Helen moved into sustainable business in 2006, initially with PwC, working with a diverse portfolio of cross sector organizations and supporting them to deal with a wide variety of strategic, operational, regulatory and reporting challenges. Helen is a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW), a Practitioner Member of the Institute of Environmental Management and Assessment and an Accredited Social Return on Investment Practitioner. She sits on the ICAEW Sustainability Committee and the Capitals Coalition Advisory Panel. She holds a Bachelor’s degree in Mathematics and an Executive MBA.

Ian Mackintosh
Chair
Corporate Reporting Dialogue
Ian was formally Vice-Chairman of the International Accounting Standards Board and is a former Chief Accountant of the Australian Securities and Investment Commission (ASIC). Ian has more than 30 years’ experience of national and international accounting standard-setting. He is a former chairman of the UK Accounting Standards Board (a precursor to the FRC) and has substantial public sector experience, having chaired both the Australian Public Sector Accounting Standards Board and the IFAC Public Sector Committee.

Ioannis Ioannou
Associate Professor of Strategy and Entrepreneurship
London Business School
Ioannis is a Professor, an Advisor and a Keynote Speaker on Sustainability Leadership and Corporate Responsibility. Through his academic work, advisory roles, teaching, and engagement with executives, he focuses on understanding whether, how and the extent to which companies and capital markets can lead on the path towards a sustainable future. More specifically, Prof. Ioannou is considered a leading authority on how companies strategically integrate environmental, social and governance (ESG) factors into their processes and structures and how the investment community perceives, evaluates and reacts to such corporate attempts to integrate ESG. Ioannis graduated magna cum laude from Yale University, majoring in Economics and Mathematics and holds a Ph.D. in Business Economics from Harvard University and the Harvard Business School. He is currently an Associate Professor of Strategy and Entrepreneurship at London Business School. Prof. Ioannou regularly publishes in top-tier peer-reviewed academic journals and he is by far the most highly cited Strategy scholar amongst his graduating cohort. In fact, he regularly ranks in the top 100 of authors on the social science research network (SSRN). Among his numerous advisory roles, Ioannis is a member of the ESG Advisory Board of the DWS Group, a member of the World Economic Forum Experts Network specialising in Sustainable Development, and a member of the Advisory Board of AXS Investments Institute for Sustainable Investing. He has been recognised by several rankings as one of the top social media influencers on issues of corporate Sustainability and he is frequently quoted in articles in the press including outlets such as the Financial Times, Bloomberg, The Guardian, BBC, and Forbes, among others. He has delivered numerous keynote speeches globally, for companies, high-profile events and industry conferences, and he has presented his research at multiple academic conferences and universities around the world. Ioannis has recently launched a 6-week online course on Sustainability Leadership and Corporate Responsibility (www.london.edu/SLCR).

Jason Huang
Managing Director, Quantitative Investment Dept.
eFunds
Mr. Jason HUANG, Master of Computer Science, Master of Applied Mechanics and Master of Business Administration. He served as senior software engineer in Sun Microsystems, quantitative investment researcher of GMN Capital / GSA Capital in London, quantitative researcher of Barclays Global Investors, deputy fund manager of Alberta Investment Management Company in Canada, and director and portfolio manager of quantitative investment department of Huatai PineBridge Fund Management Co., Ltd. He is now the managing director of quantitative investment department of E Fund Management Co., Ltd. He also serves as member of quantitative investment decision-making committee and fund manager in E Fund.

Jeffrey Hales
Chair, Sustainability Accounting Standards Board; Charles T Zlatkovich Centennial Professor
McCombs School of Business, University of Texas Austin
Jeffrey Hales teaches at the University of Texas at Austin, where he is the Charles T. Zlatkovich Centennial Professor of Accounting. He is a graduate of the accounting program at Brigham Young University and received his Ph.D. from Cornell University.
His research interests center on accounting standard setting and regulation, individual decision making, and behavioral finance, using techniques from applied game theory, experimental economics, and psychology. His research has appeared in The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, and the Journal of Financial Economics, among other journals. He currently serves as an editor for Accounting Horizons and Contemporary Accounting Research. He also currently serves on the editorial boards of The Accounting Review and Accounting Organizations and Society. At Georgia Tech, he teaches financial accounting and Ph.D. seminars on behavioral accounting and finance, policy-oriented research in accounting, and the psychology of judgment and decision making.

Jeremy Deaton
Managing Editor
Yale E360
Jeremy Deaton is managing editor at Yale Environment 360, an online environmental magazine based at Yale University. He is also a regular contributor to The Washington Post. Jeremy has covered climate and energy for more than six years, with his work appearing in outlets such as Popular Science, Scientific American, Fast Company, Quartz, HuffPost, Teen Vogue, Bloomberg CityLab, The Nation, Mother Jones and NBC News.

Jing Zhang
Managing Principal, Apricus Climate Ventures; Advisor, Sustainability Accounting Standards Board
Dr. Jing Zhang is the Managing Principal of Apricus Climate Ventures and an Advisor to the Sustainability Accounting Standards Board (SASB). Currently Jing also serves as the Board Chair of the Hack the Hood, a nonprofit organization dedicated to promoting economic mobility for the under-represented youth of color. His past roles includes the Global Head of Quantitative Research and Modeling at Moody’s Analytics, where he oversaw R&D, analytics, and led a global team of researchers. Jing has a Ph.D. from the Wharton School of University of Pennsylvania and a master’s degree from Tulane University.

Johannes Stroebel
David S. Loeb Professor of Finance and Boxer Faculty Fellow
NYU Stern School of Business
Johannes Stroebel is the David S. Loeb Professor of Finance and the Boxer Faculty Fellow at the New York University Stern School of Business. He joined NYU in 2013 from the University of Chicago Booth School of Business, where he was the Neubauer Family Assistant Professor of Economics.
Professor Stroebel conducts research in climate finance, household finance, social network analysis, macroeconomics, and real estate economics. He has won numerous awards, including the AQR Asset Management Institute Young Researcher Prize and the Brattle Award for the best paper published in the Journal of Finance. He has also won an Alfred P. Sloan Research Fellowship in Economics. Professor Stroebel is an Associate Editor at the Journal of Political Economy, the Review of Economic Studies, Econometrica, and the Journal of Finance. Professor Stroebel is also a member of the Climate-Related Market Risk Subcommittee at the Commodities and Futures Trading Commission (CFTC).
Professor Stroebel read Philosophy, Politics, and Economics at Merton College, Oxford, where he won the Hicks and Webb Medley Prize for the best performance in Economics. He earned a Ph.D. in Economics at Stanford University, where he held the Bradley and Kohlhagen Fellowships at the Stanford Institute for Economic Policy Research.

John Church
Professor
Climate Change Research Centre, University of New South Wales
John Church was a research scientist with CSIRO from 1978 to 2016, and in the 1990s he was the initial leader of the ocean climate program in the then Division of Oceanography. He helped establish the predecessor of the now Antarctic Climate and Ecosystems Research Centre. He was promoted to CSIRO Fellow in 2010. He also had sabbatical visits to the Woods Hole Oceanographic Institute and the Southampton Oceanography Centre.
John Church has published across a broad range of topics in oceanography. His early work focussed on observations and modelling of continental shelf dynamics and large-scale observational oceanography. His focus for the last two decades has been the role of the ocean in the climates system, particularly anthropogenic climate change. He is an expert in estimating and understanding global and regional sea-level variability and change, and the Earth’s energy budget. This work focusses on analysis of in situ and satellite observations and on the analysis of global climate and ocean models.
He has made major contributions to the international climate researchover many years through membership and chairing of the Scientific Steering Group of the World Ocean Circulation Experiment and the Joint Scientific Committee of the Wold Climate Research Programme and contributions to the Global Climate Observing System. He was co-convening lead author for the Chapter on Sea Level in the Intergovernmental Panel on Climate Change Third and Fifth Assessment Reports and an author on the IPCC AR5 Synthesis Report.
He is the author of over 150 refereed publications, over 100 other reports and co-edited three books. He has had a high media profile in Australia and internationally for many years. He was awarded the 2006 Roger Revelle Medal by the Intergovernmental Oceanographic Commission, a CSIRO Medal for Research Achievement in 2006, the 2007 Eureka Prize for Scientific Research, the 2008 AMOS R.H. Clarke Lecture and the AMOS Morton Medal in 2017. He is a Fellow of the Australian Academy of Science, the Australian Academy of Technological Sciences and Engineering, the American Meteorological Society and the Australian Meteorological and Oceanographic Society.

Lukasz Pomorski
Managing Director, Head of ESG Research
AQR Capital Management, LLC
Lukasz Pomorski is the Head of ESG Research at AQR Capital Management and a lecturer at Yale University, where he teaches a course on ESG Investing. Lukasz is a member of the UN PRI Hedge Fund Advisory Committee and was previously the chair of UN PRI’s Equity Hedge Fund Working Group. Prior to AQR, Lukasz was an Assistant Director for Research at the Bank of Canada and an Assistant Professor of Finance at the University of Toronto.

Martijn Cremers
Martin J Gillen Dean and Bernard J Hank Professor of Finance
Mendoza College of Business, University of Notre Dame
Martijn Cremers is the Martin J. Gillen Dean and the Bernard J. Hank Professor of Finance at the University of Notre Dame’s Mendoza College of Business. He served as interim dean at Mendoza from July 2018 to June 2019. Prior to joining Notre Dame in 2012, Cremers was a faculty member at the Yale School of Management for 10 years. His research and teaching areas are investment management, corporate finance, corporate governance, corporate law, business ethics and Catholic social thought. A native of the Netherlands, Cremers earned his master’s degree from the Vrije Universiteit Amsterdam and his Ph.D. from New York University’s Stern School of Business.

Martina Linnenlueke
Professor of Environmental Finance; Centre for Corporate Sustainability and Environmental Finance
Macquarie Business School, Macquarie University
Professor Martina Linnenluecke leads the Centre for Corporate Sustainability and Environmental Finance at Macquarie University which brings together an interdisciplinary team of leading experts in the areas of corporate sustainability and environmental finance. The Centre’s work program focuses on stranded asset risk, ESG investing, climate policy impacts, as well as adaptation and resilience to global environmental change.
Professor Linnenluecke researches the strategic and financial implications of corporate adaptation and resilience to climate change impacts. She has published in high-impact academic journals and is the author of the book “The Climate Resilient Organization” and has extensive experience in working with government and industry related to organisational climate adaptation strategies, assessments and planning.
Professor Linnenluecke is a contributing author to the Intergovernmental Panel on Climate Change (IPCC) Sixth Assessment Report (AR6 WGII) and is a member of the College of Experts of the Australian Research Council (ARC).

Megan Uhran
Bachelor of Accountancy Student; future Goldman Sachs employee
Mendoza College of Business, University of Notre Dame
Megan graduated from the University of Notre Dame in 2021 with a Bachelor of Business Administration studying a major in business analytics and a minor in sustainability. Megan’s senior capstone project analyzed current sustainability reporting strategies and the need for unification across global reporting frames. As a graduate, Megan is joining Goldman Sachs Asset Management in Chicago and hopes to pursue a career that is focused on environmental finance.

Michael Marin
5th Year PhD student and co-author
Rotman School of Management, University of Toronto
Michael Marin is a 5th Year PhD student at the Rotman School of Management at the University of Toronto. He has diverse research and teaching interests and is currently focused on the effects of taxes on corporate decision-making. He is interested in non-income taxes, the taxation of the financial sector, sustainability and integrated learning approaches. Prior to his doctoral studies, Michael completed both a Bachelor of Commerce degree with a specialization in Accounting and an MBA degree from the Rotman School of Management. He has recently accepted a position at the Institute for Management & Innovation at the University of Toronto Mississauga.

Michael Zimonyi
Policy & External Affairs Director
CDSB
Michael leads CDSB’s policy and external affairs work. He joined CDSB in 2012 and focuses on policy and corporate engagement and oversees external affairs. Prior to joining CDSB, Michael has worked at a global pharmaceutical corporation and at the sustainability think tank Forum for the Future. Michael has a degree in Chemistry with Environmental Science from the University of Birmingham and studied Sustainable Finance at the University of Oxford. He is also a member of the UK Financial Reporting Council’s Stakeholder Advisory Panel, the EU Expert Panel on Expert group on the European financial data space and former member of the EFRAG European Lab Project Task Force on Climate-Related Reporting.

Michael Zimonyi
Policy & External Affairs Director, CDSB Secretariat
CDSB

Michelle Cook
Director, Bachelor of Accounting Program
University of Technology Sydney
Michelle Cook is the Director of the Bachelor of Accounting program at UTS. The bachelor of Accounting program is the premier cooperative program in Australia. The program has over 800 applications for the 30 available positions in the program. Each position offered is sponsored by industry and each students receives a scholarship. It alumni makes up some of the top executives in global companies.

Naomi Soderstrom
Deputy Head of Department, Professor of Managerial Accounting
University of Melbourne
Dr. Naomi Soderstrom is Deputy Head of Department and Professor of Managerial Accounting. She joined the Department of Accounting in 2012.
Naomi received her PhD in Accounting and Information Systems from Northwestern University. Her primary research areas are managerial accounting and sustainability accounting. Naomi’s work has appeared in major journals including Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Journal of the American Medical Association, Review of Accounting Studies, Contemporary Accounting Research, Journal of Management Accounting Research, Journal of Accounting, Auditing, and Finance, and Journal of Accounting and Public Policy in the U.S. and Accounting Organizations and Society and the European Accounting Review in Europe. She is Editor of the Journal of Managerial Accounting Research and on the editorial boards of several other journals. She is a member of professional organisations on thee continents, as well as the academic honor societies, Phi Beta Kappa and Beta Gamma Sigma. Prior to joining the University of Melbourne, Dr. Soderstrom taught at the University of Colorado at Boulder, the University of Washington and the University of Colorado at Denver. Naomi has also been a Visiting Professor at the Indian School of Business, University of Maastricht (Maastricht, Netherlands), IE Business School (Madrid, Spain), the University of Mannheim (Mannheim, Germany) and the Stuttgart Institute of Management and Technology (Stuttgart, Germany).

Natalie Ambrosio Preudhomme
Director, Communications
Four Twenty Seven, part of Moody’s ESG Solutions
As Director, Communications, Natalie leads Four Twenty Seven’s thought leadership, marketing and outreach efforts.
Natalie leverages her background in climate adaptation, communications and environmental sciences to translate technical information into actionable insights for resilience-building across sectors. Previously, Natalie worked at the Notre Dame Global Adaptation Initiative (ND-GAIN) where she helped to develop a nationwide assessment of cities’ vulnerabilities to climate change and their readiness to adapt.

Nick Ridehalgh
Director, Lead Better Business Reporting; CFO Advisory
KPMG Australia
Nick leads KPMG’s Better Business Reporting Group in Australia. He has focused on value based, or better business reporting, for some 20 years. He has a governance, finance and sustainability background, and is a registered financial and GHG auditor.
Nick worked with the International Integrated Reporting Council on the development of the Integrated Reporting (<IR>) Framework, lectures at UNSW and is an IIRC Ambassador.
Nick is on the IAASB’s Extended External Reporting Project Advisory Panel developing guidance on assurance over ‘extended external reporting’; and the AASB’s Disclosure Initiatives’ advisory panel, focused on the IASB’s revised ‘Management Commentary’ practice note.

Ove Hoegh-Guldberg
ARC Centre for Excellence in Coral Reef Studies, Intergovernmental Panel on Climate Change
School of Biological Sciences, University of Queensland
Ove Hoegh-Guldberg is Professor of Marine Studies at the University of Queensland in Brisbane, Australia Over the past 10 years he was Founding Director of the Global Change Institute (details here) and is Deputy Director of the Centre for Excellence in Coral Reef Studies (www.coralcoe.org.au, since 2006) and Affiliated Professor in Tropical Marine Biology at the University of Copenhagen (2016-present). Ove’s research focuses on the impacts of global change on marine ecosystems and is one of the most cited authors on climate change. In addition to pursuing scientific discovery, Ove has had a 20-year history in leading research organisations such as the Centre for Marine Studies (including 3 major research stations over 2000-2009) and the Global Change Institute, both at the University of Queensland. These roles have seen him raise more than $150 million for research and infrastructure. He has also been a dedicated communicator of the threat posed by ocean warming and acidification to marine ecosystems, being one of the first scientists to identify the serious threat posed by climate change for coral reefs in a landmark paper published in 1999 (Mar.Freshwater Res 50:839-866), which predicted the loss of coral reefs by 2050. Since that time, Ove led global discussions and action on the science and solutions to rapid climate change via high profile international roles such as the Coordinating Lead Author for the ‘Oceans’ chapter for the Fifth Assessment report of the Intergovernmental Panel on Climate Change (IPCC) and the Coordinating Lead Author on the Impacts chapter of the IPCC Special report on 1.5oC. In addition to this work, Ove conceived and led the scientific XL-Catlin Seaview Survey (details here) which has surveyed over 1000 km of coral reefs across 25 countries (details here) and which captured and analysed over 1 million survey images of coral reefs. These images and data are available to the scientific community and others via an online database: (details here).
Developing these resources is part of Ove’s current push to understand and support solutions to global change with partners such as WWF International: (details here). As scientific lead, Ove has been steering a global response to the identification of 50 sites globally that are less exposed to climate change (Beyer et al 2018, Hoegh-Guldberg et al. 2018), working with WWF International to assemble a global partnership across seven countries (Indonesia, Philippines, Solomon Islands, Cuba, East Africa, Madagascar and Fiji; Coral Reef Rescue Initiative). Scientific papers published by Ove cover significant contributions to the physiology, ecology, environmental politics, and climate change. Some of Ove’s most significant scientific contributions have been recognised by leading journals such as Science and Nature (Hoegh-Guldberg and Bruno 2010; Hoegh-Guldberg et al. 2007; Hoegh-Guldberg et al. 2019a,b), scores of invited talks and plenaries over the past 20 years, plus his appointment as significant international roles e.g. Coordinating Lead Author of Chapter 30 (“The Oceans”) for the 5th Assessment Report, as well as Coordinating Lead Author for Chapter 3 (Impacts) on the special report on the implications of 1.5oC (for the Intergovernmental Panel on Climate Change, IPCC).
Listen to a recent interview of Ove by Jonica Newby for the ABC Science Show.

Paul Druckman
Chairman, Supervisory Board
World Benchmarking Alliance
Paul Druckman is a Non-Executive Chairman and Director of organisations in multiple sectors. Active in different roles such as Chairman of the Board of The Clear Group and Trustee of Shift.
Highlights in the past have included being President of the Institute of Chartered Accountants in England & Wales (ICAEW); Chairman of The Prince’s Accounting for Sustainability Project (A4S) Executive Board; and as a Board member and Chairman of UK accounting standards through the UK government regulator (FRC). He was also the founding CEO of the International Integrated Reporting Council.

Paul Griffin
Distinguished Professor of Management
Graduate School of Management, University of California, Davis
Paul Griffin is an international authority on accounting, financial information, and disclosure.
He has published over 80 articles in leading accounting and finance journals, five research monographs for the Financial Accounting Standards Board, and two case books on U.S. corporate financial reporting. His research has had a substantial impact on the profession.

Peter Easton
Notre Dame Alumni Professor of Accountancy and Academic Director, CARE
Mendoza College of Business, University of Notre Dame
Professor Easton’s expertise in accounting and valuation is widely recognized by the academic research community and by the legal community. Professor Easton has been qualified as an expert witness in the Delaware Chancery Court and he has consulted on valuation issues for investment firms and accounting firms in Australia, the UK, and the USA.
Professor Easton holds undergraduate degrees from the University of Adelaide and the University of South Australia. He holds a graduate degree from the University of New England and a PhD in Business Administration (majoring in accounting and finance) from the University of California, Berkeley.
Professor Easton’s research on corporate valuation has been published in the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, and Journal of Business Finance and Accounting. Professor Easton has served as an Associate Editor for 11 leading accounting journals and is currently an Associate Editor for the Journal of Accounting Research, Contemporary Accounting Research, Journal of Business Finance and Accounting, and Journal of Accounting, Auditing, and Finance. He is an Editor of the Review of Accounting Studies.
Professor Easton has held appointments at the University of Chicago, the University of California at Berkeley, Ohio State University, Macquarie University, the Australian Graduate School of Management, the University of Melbourne, and Nyenrode University. He is a member of the Scientific Council of CentER, Tilburg University and is the recipient of numerous awards for excellence in teaching and in research. Professor Easton regularly teaches accounting analysis and security valuation to MBAs.
He, together with John Wilde, Mary Lea McAnally, and Robert Halsey, is author of “Financial Accounting for MBAs,” now in its sixth publication; “Financial & Managerial Accounting for MBAs,” authored with Robert Halsey, Mary Lea McAnally, Al Hartgraves and Wayne Morse is in its fourth edition; “Financial Statement Analysis and Valuation,” authored with Mary Lea McAnally, Patricia Fairfield, Xiao-Jun Zhang and Robert Halsey is currently in its third edition; and “Estimating the Cost of Capital Implied by Market Prices and Accounting Data,” was published in Foundations and Trends in Accounting in 2009.

Richard Barker
Professor of Accounting; Associate Dean of Faculty
Saïd Business School, University of Oxford
Richard Barker is a corporate reporting expert whose research and teaching interests span financial accounting and sustainability reporting. He is currently researching issues of natural capital accounting, business responsibility and sustainability, and institutional structures for the regulation of sustainability reporting. Richard has an undergraduate degree from the University of Oxford and graduate degrees from the University of Cambridge. He serves on the UK Government’s Financial Reporting Advisory Board and on the Expert Panel of Accounting for Sustainability. Previous positions include Research Fellow at the International Accounting Standards Board (IASB), Chair of the Audit Committee of Cambridge University Press, Director of the Cambridge MBA and of the Oxford MBA, and Visiting Scholar at Stanford University’s Graduate School of Business and at INSEAD.

Richard Spencer
Head of Sustainability; Director of Thought Leadership
Institute of Chartered Accountants for England and Wales (ICAEW)

Robert Charnock
Co-investigator on an FRC-commissioned research project
Alliance Manchester Business School
Dr Robert Charnock received his PhD in Carbon Accounting from the London School of Economics and Political Science, while working with the United Nations to develop a financial sector toolkit for analysing and managing the risks of climate change. His research and policy engagement focuses on how new accounting techniques can help aligning public and private finance with the Paris Agreement on climate change. He is currently Co-investigator on an FRC-commissioned research project, working with Alliance Manchester Business School to investigate the use of climate scenario analysis across FTSE 350 companies.

Robert Eccles
Founding Chairman, Sustainability Accounting Standards Board (SASB) and Visiting Professor of Management Practice
Saïd Business School, University of Oxford
Robert is the world’s foremost expert on integrated reporting and a leader on how companies and investors can create sustainable strategies.
He was previously a tenured Professor and Professor of Management Practice at Harvard Business School.
He is the Founding Chairman of the Sustainability Accounting Standards Board (SASB) and one of the founders of the International Integrated Reporting Council (IIRC). He has recently joined the board of Mistra Centre for Sustainable Markets (MISUM) in Sweden. Bob is also on the Advisory Board of the JANA Impact Capital Fund.
In 2011, Bob was selected as one of the Top 100 Thought Leaders in Trustworthy Business Behavior, for his extensive, positive contribution to building trust in business, and in 2014 and 2015 he was named as one of the 100 Most Influential People in Business Ethics. He is also an Honorary Fellow of the Association of Chartered Certified Accountants (ACCA).
Bob is the award-winning author of a dozen books, including seminal works on integrated reporting, sustainability, and the role of business in society. A prolific writer for both academic and practitioner audiences, he has his own column on Forbes.com. His most recent book (with Michael P Krzus and Sydney Ribot) is The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality (John Wiley & Sons, 2015). In this book he suggests the idea of an annual board of directors ‘Statement of Significant Audiences and Materiality’.
From the beginning of his career as an academic and practitioner, Bob has always been dedicated to turning theory into practice. One of his most significant current efforts in this regard is ‘The Statement of Significant Audiences and Materiality Campaign’ in collaboration with the American Bar Association’s ‘Task Force on Sustainable Development’, the UN-backed Principles for Responsible Investment, and the UN Global Compact. The goal of this campaign is that, by 2025, the board of directors of every listed company will publish ‘The Statement.’ In doing so, they will demonstrate the extent to which the company views its role in society to be one of supporting sustainable development for the long-term interests of shareholders. This will help to make sustainability core to both companies and investors.
Bob received an SB in Mathematics and an SB in Humanities and Science from the Massachusetts Institute of Technology (both degrees in 1973) and an AM (1975) and a PhD in Sociology (1979) from Harvard University. He joined the faculty of Harvard Business School that year and received tenure in 1989.

Robert Herz
Executive in Residence at Columbia Business School, member of the Board of Directors of the Value Reporting Foundation, and member of the Leadership Council of the Harvard Business School Impact-Weighted Accounts Initiative; Board Member
AccountAbility
Mr. Robert H. Herz, CPA, CGMA, FCA, currently serves on the boards of directors and various board committees of Fannie Mae (Audit Committee Chair), Morgan Stanley (Audit Committee Chair), Workiva Inc., Paxos, and the Value Reporting Foundation ( created by the recent merger of the Sustainability Accounting Standards Board and the International Integrated Reporting Council ), on the Independent Investment Committee of the United Nations Operating Project Services (UNOPS), on the advisory boards of AccountAbility and Lukka, Inc. (formerly known as Libra Services, Inc.), as an Ambassador for the International Integrated Reporting Council, and as a member of the Audit Committee Chair Advisory Council of the National Association of Corporate Directors.
He is also an executive in residence at the Columbia Business School where he lectures, counsels students, and works with faculty on research studies and from 2006-2017 served on the advisory board of the Alliance Manchester Business School in England. He also serves on the Standing Advisory Group of the US Public Company Accounting Oversight Board (PCAOB) and on the PCAOB’s Data and Technology Task Force, the Financial Reporting Faculty Advisory Group of the Institute of Chartered Accountants in England and Wales, and was a member of the Accounting Standards Oversight Council of Canada from 2011-2017. Mr. Herz also provides consulting services on financial reporting and other matters through Robert H. Herz LLC, of which he is President.
Mr. Herz was Chairman of the Financial Accounting Standards Board (FASB) from 2002 to 2010 and was one of the original members of the International Accounting Standards Board (IASB). He was a partner with PricewaterhouseCoopers (PwC) for many years, including serving as audit partner on numerous major companies, as head of the firm’s Corporate Finance Advisory Services, as senior technical partner, as a member of the firm’s US and Global Boards, as President of the PricewaterhouseCoopers Foundation, and as a trustee and vice chair of the Kessler Foundation from 2003-2015.
He has chaired a number of professional committees, including the IFAC Transnational Auditors Committee and the AICPA SEC Regulations Committee, has served on numerous public policy commissions, testified many times at Congressional hearings, authored or co-authored 7 books and over 80 articles and published papers, is a frequent speaker at major financial reporting and business conferences, and is a member of the Accounting Hall of Fame and recipient of many other awards including the Outstanding Achievement Award from the Institute of Chartered Accountants in England and Wales (ICAEW) for lifetime contributions to the profession and society.

Roberto Rigobon
Society of Sloan Fellows Professor of Management; Professor, Applied Economics
Sloan School of Management, MIT
Roberto Rigobon is the Society of Sloan Fellows Professor of Management and a Professor of Applied Economics at the MIT Sloan School of Management.
He is also a research associate of the National Bureau of Economic Research, a member of the Census Bureau’s Scientific Advisory Committee, and a visiting professor at IESA.
Roberto is a Venezuelan economist whose areas of research are international economics, monetary economics, and development economics. Roberto focuses on the causes of balance-of-payments crises, financial crises, and the propagation of them across countries—the phenomenon that has been identified in the literature as contagion. Currently he studies properties of international pricing practices, trying to produce alternative measures of inflation. He is one of the two founding members of the Billion Prices Project, and a co-founder of PriceStats.
Roberto joined the business school in 1997 and has won both the “Teacher of the Year” award and the “Excellence in Teaching” award at MIT three times.
He received his PhD in economics from MIT in 1997, an MBA from IESA (Venezuela) in 1991, and his BS in Electrical Engineer from Universidad Simon Bolivar (Venezuela) in 1984. He is married with three kids.

Roger Simnett
Member of the IAASB
IAASB
Simnett is a member of the IAASB and was previously the Chair and CEO of the Australian Auditing and Assurance Standards Board (2017-2020) and a Scientia Professor at UNSW Sydney (1987-2020). In 2021 he joined Deakin University as a Professorial Research Fellow. He has over 25 years background in international standard setting, including co-chairing the IAASB standard on assurance of greenhouse gases (2007-2012). A leading international auditing/assurance researcher with publications in the top accounting and auditing journals, he was in 2018 awarded the Order of Australia for service to the accounting profession and education.

Sandra Vera Munoz
Deloitte Foundation Department Chair of Accountancy and Associate Professor
Mendoza College of Business, University of Notre Dame
Professor Vera-Muñoz, Ph.D., CPA, is the Deloitte Foundation Accountancy Department Chair at the Mendoza College of Business, University of Notre Dame. Her research focuses on climate risk disclosures and assurance, and judgment and decision making. She teaches Sustainability Accounting and Reporting & Impact Investing and Strategic Cost Management. She received a B.B.A. (Accounting) from the University of Puerto Rico, an MBA from Penn State University, and a Ph.D. (Accounting) from the University of Texas at Austin. Sandra has published in The Accounting Review (TAR), Contemporary Accounting Research (CAR), Auditing: A Journal of Practice and Theory (AJPT), Accounting Horizons (AH), Accounting, Organizations and Society (AOS), and the Journal of Business Ethics (JBE), among others, and has served on the editorial boards of TAR, CAR, and AJPT.

Sanford A. Cockrell III
Former Global Head – CFO Program Leader
Sandy was the global leader of the CFO Program for Deloitte Touche Tohmatsu Limited (DTTL). The CFO Program enables DTTL to achieve its strategic vision “to be recognized as the pre-eminent advisor to the CFO.” It harnesses the broad capabilities of DTTL member firms to deliver forward thinking and fresh insights for every stage of a CFO’s career—helping CFOs manage the complexities of their roles, tackle compelling challenges, and adapt to strategic shifts in the market.

Serene Khalaf
Student
University of Technology Sydney
Serene is a second year university student studying a Bachelor of Accounting as a Co-op scholar with an accounting major and management sub-major. Her passion for business is for ethical and sustainable practices and improving company transparency particularly in relation to supply chains where most violations of human rights and environment degradation occur. Serene is an active volunteer for sustainable finance database Altiorem and regularly volunteers for a variety of causes. She enjoys drinking coffee, playing soccer and doing Pilates in her free time.

Shiva Rajgopal
Roy Bernard Kester and T.W. Byrnes Professor of Accounting and Auditing
Columbia Business School
Shiva Rajgopal is the Kester and Byrnes Professor of Accounting and Auditing at Columbia Business School. He has also been a faculty member at the Duke University, Emory University and the University of Washington. Professor Rajgopal’s research interests span financial reporting, earnings quality, fraud, executive compensation and corporate culture. His research is frequently cited in the popular press, including The Wall Street Journal, The New York Times, Bloomberg, Fortune, Forbes, Financial Times, Business Week, and the Economist. He teaches fundamental analysis of financial statements for investors, managers and entrepreneurs and a PhD seminar on accounting regulation.
Key awards include 2006 and 2016 American Accounting Association (AAA) Notable Contribution to the Literature award, 2006 and 2016 Graham and Dodd Scroll Prize given by the Financial Analysts Journal, and the 2008, 2012 and 2015 Glen McLaughlin Award for Research in Accounting Ethics.
He is the Departmental Editor of the Accounting track of Management Science. He is also an Associate Editor at the Journal of Accounting and Economics and an ex-editor at Contemporary Accounting Research. He was on the editorial board of The Accounting Review from 2003-2011.

Simon O’Connor
CEO
Responsible Investment Association Australasia
Simon is the CEO of RIAA – an organisation with 350 investment organisation members who jointly manage over $9 trillion in assets globally – where he works to elevate sustainability issues as core investment risks and opportunities, and shift capital to support a more sustainable, equitable and prosperous world.
Simon has operated at the intersection of economics, finance and sustainability for nearly 20 years and is active across the region and internationally in responsible investment and sustainable finance. He sits as the Co-Chair of the Australian Sustainable Finance Initiative, chairs the Global Sustainable Investment Alliance, and is a member of the Aotearoa New Zealand National Advisory Board on Impact Investment.

Stefan Reichelstein
Director, Mannheim Institute for Sustainable Energy Studies University of Mannheim William R. Timken Professor Emeritus Stanford University
Stanford University
Stefan Reichelstein received his Ph.D. from the Kellogg School of Management at Northwestern University in 1984. Prior to that, he completed his undergraduate studies in economics at the University of Bonn in Germany. Over the past 30 years, Reichelstein has served on the faculties of the Haas School of Business at UC Berkeley, the University of Vienna in Austria, and the Stanford Graduate School of Business. His teaching has spanned financial and managerial accounting courses offered to undergraduate, MBA, and doctoral students. In recent years, he has introduced new courses on Sustainability and Clean Energy at the Stanford Business School. Reichelstein’s research has been supported by the National Science Foundation and a range of private foundations; several of his papers have won “Best-Paper” awards. Reichelstein serves on the editorial boards of several journals; he is also currently an editor of the Review of Accounting Studies and Foundations and Trends in Accounting. Until 2010, he served as the Department Editor for Accounting at Management Science. Professor Reichelstein has been a consultant to select companies and non-profit organizations. He has received honorary doctorates from the Universities of Fribourg (2008) and Mannheim (2011). In 2007, Reichelstein was appointed a Honorar-Professor at the University of Vienna.

Stefano Giglio
Professor of Finance
Yale School of Management
Professor Giglio’s research interests span several topics, including asset pricing, macroeconomics, and real estate, with a particular focus on hedging macroeconomic risks using different financial instruments: crash risk, uncertainty risk, and climate risk.
Before joining Yale, Professor Giglio was an Associate Professor of Finance at the University of Chicago Booth School of Business. He has been awarded several prizes, including the Fama-DFA Prize for the Best Paper in the Journal of Financial Economics, the Jacob Gold & Associates Best Paper Prize, and the UBS Global Asset Management Award for Research in Investments. His work has been featured in several news outlets, including Forbes and the Economist.

Stephen Taylor
Member, Australian Accounting Standards Board; Distinguished Professor of Accounting
University of Technology Sydney
Stephen Taylor is UTS Distinguished Professor of Accounting at the University of Technology Sydney, and is also a member of the Australian Accounting Standards Board. He is a Fellow of the Academy of Social Sciences in Australia. During 2016-17, Stephen served as the inaugural Australian Business Deans’ Council Research Scholar, a position focussed on improving the quality and impact of research in Australian business schools, as well as research training. From 2009-2015 inclusive, Stephen served as Associate Dean-Research in the UTS Business School, culminating in their ranking as equal third in Business and Economics in the 2015 ERA results. For the 4 years 2012-2015, Stephen also served as Chair of the representative group of Australian and New Zealand business ADRs, BARDsNet. Stephen has been a member of the ERA panel for Economics and Business for the 2015 and 2018 assessments.

Sunny Misser
Chief Executive Officer
AccountAbility
Prior to joining AccountAbility, Mr. Misser was the Global Managing Partner of the Sustainability Advisory Business at PricewaterhouseCoopers (PwC). Before that, he was Global Strategy Leader for PwC’s Assurance and Business Advisory Services — the firm’s accounting, risk management, and consulting operation. He also served as the New York Metro leader for the Governance, Risk, and Compliance practice. During his career, Mr. Misser has been a strategic business advisor to CEO’s, Boards, and senior executives at Fortune 500 companies and multi-lateral organizations (MLOs).
Mr. Misser has extensive experience working with global clients, developing and implementing solutions in the areas of strategy, structure, process, people, and systems; improving the efficiency and effectiveness of global value chains; designing and implementing enterprise-wide performance improvement solutions; and managing complex business transformations. His clients have included: Abbott Laboratories, Merck, Pfizer, Bayer, Nestle, Anheuser Busch, UBS, Citigroup, ING, National Commercial Bank (NCB), Saudi Investment Bank, Credit Suisse, Saudi Arabian General Investment Authority, ConocoPhillips, Cinergy Duke, Saudi Aramco, Kodak, Seagram, Microsoft, Mobily, Walmart, Zain, National Institute of Standards and Technology, King Khalid Foundation, World Economic Forum, International Monetary Fund (IMF), and the United Nations.
Previously, Mr. Misser worked in industry, in operations and advanced manufacturing, with Mars, Inc. and Honeywell. He holds an M.S. in Management from the Massachusetts Institute of Technology (MIT) – Sloan School of Management, with a concentration in International Business and Technology. He also has an M.S. in Industrial Engineering from Lehigh University and a B.S. in Mechanical Engineering from M.S. University.
Mr. Misser served on the advisory board of E-Business @ MIT and the advisory board for Innovation and Corporate Responsibility at MIT/Sloan. In addition, he has served as an advisor on the strategy and consulting track at the MIT/Sloan School of Management. Mr. Misser also served on the advisory board of Industrial and Systems Engineering at Lehigh University.
During his career at PwC, Mr. Misser led a team that published a book: Corporate Responsibility – Strategy, Management, and Value. He is also a member of the Council on Foreign Relations and is often quoted in media such as Fortune, Financial Times, The Economist, New York Times, New York Stock Exchange Quarterly, Forbes, Dow Jones Interactive, Global Finance, and Internal Auditor’s Magazine.
Mr. Misser was honored as the 2017 Distinguished Alumni for Excellence in Industry by Lehigh University, ISE. He was appointed, in 2020, to serve on the Dean’s Advisory Council at Lehigh University.

Thomas Huaut
Group CFO
L'Oréal

Tom Smith
Head of Department of Applied Finance; Centre for Corporate Sustainability and Environmental Finance
Macquarie Business School, Macquarie University
Professor Tom Smith is one of the leading finance academics in Australia and has been ranked as the number one finance academic in Australia and New Zealand by both the Journal of Financial Literature and the Pacific Basin Finance Journal. Tom is the leading researcher in Environmental Finance, Asset Pricing Theory and Tests; Design of Markets – Market Microstructure; and Derivatives. Tom has supervised over 50 PhD students to completion and his PhD students have over 50 tier 1 papers in their own names.

Veronica Poole
Global IFRS and Corporate Reporting Leader
Deloitte
Veronica Poole is a vice chair of Deloitte UK, and Global IFRS and Corporate Reporting leader. She leads Deloitte’s contributions to the WEF IBC Stakeholder Capitalism Metrics, and has facilitated the work of the leading sustainability standard-setters to develop a prototype climate standard, helped launch the UK Directors’ Climate Forum—Chapter Zero, and spearheaded Deloitte’s partnership with the A4S Finance for the Future Awards.

W. Robert Knechel
Frederick E Fisher Eminent Scholar; Director, International Accounting and Auditing Center
Warrington College of Business, University of Florida
Robert Knechel, PhD is the Frederick E. Fisher Eminent Scholar in Accounting and Distinguished Professor at the University of Florida, Gainesville, Florida. He is the Director of the International Accounting and Auditing Center (IAAC) located within the Fisher School of Accounting. Robert holds appointments at the University of Auckland as a Professor of Accounting Research and University of New South Wales as a Professor of Auditing. He was a member of the Standing Advisory Group (SAG) to the Public Company Accounting Oversight Board (PCAOB) in the US and is on the Board of the Foundation for Audit Research in the Netherlands. He is currently the Senior Editor of The Accounting Review.

Will Steffen
Emeritus Professor
Fenner School of Environment & Society; Australian National University
Will Steffen is an Earth System scientist. He is a Councillor on the publicly-funded Climate Council of Australia that delivers independent expert information about climate change. He is also an Emeritus Professor at the Australian National University (ANU); Canberra, a Senior Fellow at the Stockholm Resilience Centre, Sweden; and a member of the Anthropocene Working Group. From 1998 to mid-2004, Steffen was Executive Director of the International Geosphere-Biosphere Programme, based in Stockholm. His research interests span a broad range within Earth System science, with an emphasis on sustainability and climate change.