International Auditing and Assurance Standards Board
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.
Manager, Redefining Value
World Business Council for Sustainable Development
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 Reporting matters 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.
AssuranceMark, the Investors’ Consortium for Assurance
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.
Member of Sustainable Finance Group, Accountancy Europe
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.
Prof. dr. Non-Financial Information, Integrated Reporting and Assurance, University of Groningen; and Associate Partner, EY
Prof. dr. Nancy Kamp-Roelands RA is a professor non-financial information, integrated reporting and assurance at the University of Groningen and an associate partner at EY. Her aim over the last 30 years was to support the accountancy profession to take its responsibility for high quality assurance through developing standards and guidance, teach on sustainability and integrated reporting and assurance and walk the talk by serving clients. She was from 2013-2016 the deputy director at the International Auditing and Assurance Standards Board and driving force behind the initial discussion paper Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements.