Assurance Design and Implementation Working Group

Mario Abela

Professor of Management Accounting at IESEG School of Management

Mario is a Professor of Management Accounting at IESEG School of Management, Lille and Paris, France. He is also a Strategic Advisor to the Value Balancing Alliance and a member of the IMA’s Sustainable Business Management Global Task Force. He sits on a number of international committees and is a recognised export in accounting and reporting. 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 at the interface between practice and academia at IFAC, EFRAG and the WBCSD. Mario is passionate about promoting the role accounting can play in driving towards more sustainable business and the role of stakeholder relationships in creating value for business and society.

Anne Adrain

Head of Sustainability and Assurance, The Institute of Chartered Accountants of Scotland (ICAS)

Anne is a qualified accountant with over 20 years' experience in the profession. Anne's background is predominantly audit focused, working mainly with the charitable and SME sectors.

Previously an audit manager with Scott-Moncrieff, one of Scotland's leading charity advisors, Anne is familiar with the regulatory, financial and practical issues faced by the charitable sector and was responsible for the delivery of internal and external training on current and emerging issues.

Sandra Carrillo

General Manager, Pacific Corporate Sustainability

Sandra is General Manager of Pacific Corporate Sustainability (PCS), a consultancy firm with international coverage which has helped boost pioneering debt issuances in Latin America and the Caribbean. This includes issuing the first sustainability bond the informed by the UNDP SDG Impact Standards for Bonds and the verification of green and sustainability bonds certified by the Climate Bonds Initiative (CBI).

Sandra has an MSc in Environment and Development from the London School of Economics and Political Science (LSE), and did Postgraduate Studies in Corporate Sustainability at Universidad Complutense de Madrid, and Extractive Industries and Sustainable Development from Universidad Externado de Colombia. She has 12 years of experience implementing sustainability strategies with the private sector, governmental institutions and international cooperation. She is also a lecturer and researcher from Pontificia Universidad Católica del Perú (PUCP).

Ana Colazo

Head of Sustainable Finance - UK & Nordics, V.E

Ana worked as an ESG analyst in V.E for several years, led the ESG Research team in Chile and was responsible for the development of Sustainability Bonds and ESG loans in Latin America. Ana now leads Sustainable Finance services for the UK, Nordics as well as Sovereign issuers. Ana has participated in key transactions such as the Chilean Sovereign Green Bond and Latam's first Gender Bond from Banistmo.

Ana is a Chemical Engineer graduate of Universidad Nacional de Córdoba and has an M.Sc. in Chemical & Sustainable Processes Engineering from Politecnico di Torino, with a certificate programme in Innovation & Entrepreneurship from Stanford University.

Julian Costabile

Sustainability Director, SMS Latam

Julian's previous positions include: Founder of "Impacto+" (consulting firm developing projects that have a positive social and environmental impact); Co-Funder, Board member and Senior Manager of Emprenda (a microfinance institution); Executive Director of the foundation "Ambiente y Desarrollo"(NGO improving the practices and communication of the Forestry Sector); President and Vice President of "Red Argentina de Entidades de Microcrédito" (RADIM) (Argentinian network of microfinance institutions); Board Member and program manager at "El Ceibal" (NGO), in charge of the program "FIS (Fondo de Inversión Social) Microcrédito"; Manager of the Transference Pricing Department of PWC; and Senior Consultant, Corporate Finance department at Coopers & Lybrand.

Amir Ghandar

Chartered Accountants ANZ's Reporting and Assurance Leader

Amir Ghandar is Chartered Accountants ANZ's Reporting and Assurance Leader. After starting his career in a country accounting firm in Northern New South Wales, Amir trained at top tier professional services firms including EY in Australia and London gaining extensive experience in reporting, assurance and regulation. In his role, Amir engages with Chartered Accountants and stakeholders to help shape the profession's vision on key policy decisions, represent the profession in major forums and reimagine how reporting and auditing can deliver on society's evolving needs including sustainability, climate and integrity.

Previously, as Deputy Director, Public Policy & Regulation at the International Federation of Accountants (IFAC), Amir drove the public policy and advocacy strategy for the global profession on issues including reporting, assurance, and governance. He grew the profession's collaboration at the top level of international policy making, working with the B20, G20, FATF and Organisation for Economic Co-operation and Development (OECD) to carve out the profession's role in improving transparency, tackling corruption and building public trust. Amir continues to serve on the B20 Integrity and Compliance Taskforce.

Adrian Henriques

Chair, Reporting and Assurance Committee of Social Value International

Adrian Henriques is an adviser on corporate responsibility, social accountability, supply chain issues and sustainability. He has worked with companies, NGOs, social enterprises and the public sector. He has also produced research on social sustainability and taught widely on accountability, stakeholder engagement, social impact measurement and social auditing.

Adrian was a member of ISO/PC 308 which developed ISO 22095, a Chain of Custody standard, as well as Chair of the UK mirror committee. Adrian also chairs the Reporting and Assurance Committee of Social Value International. Adrian was for five years a member of the Global Reporting Initiative Steering Committee.

His publications include: ‘Traceability: towards a history of everything’ BRE, ‘Corporate Impact: measuring and managing your social footprint’ and ‘Corporate Truth: the limits to transparency’.

Ian Jameson

Associate Director in KPMG New Zealand's IMPACT Assurance practice

Ian supports KPMG clients on all aspects of their business reporting requirements. Ian has a specific focus on the application of leading practice frameworks and standards, such as the International Integrated Reporting (IR) Framework and GRI Standards, across all sectors.

Ian Jameson was seconded from KPMG in South Africa to the International Integrated Reporting Council (IIRC). Ian was part of the IR team at Eskom and served on Eskom's Integrated Reporting Steering Committee, which was established to drive IR throughout the business. Ian was the Programme Lead of the Corporate Reporting Dialogue "the dialogue", an initiative designed to respond to market calls for greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements. He was also the Region Lead for Africa, supporting institutional partners with the development and adoption of IR on the continent.

Christina Leijonhufvud

Managing Partner, Tideline and CEO, BlueMark

Christina is CEO of Tideline's new verification business, BlueMark, with responsibility for leading all aspects of the business strategy, new product development, and external relations. Christina supervises the BlueMark team and has directly led over 20 verification assignments across an array of investor types and asset classes. As a Managing Partner at Tideline, she also oversees the firm's strategy and operations and has led many of the firm's consulting engagements with leading foundations, some of the world's largest financial intermediaries, and select ultra-high-net-worth family offices and non-profits.

Christina was previously Managing Director at J.P. Morgan leading a ratings business and several risk management groups. She created J.P. Morgan's Social Finance business, a novel investment banking unit that published seminal research on impact investing, made proprietary investments in impact funds, and structured and distributed innovative impact products to clients, such as the Global Health Investment Fund, a $100+ million impact investment fund backed by the Gates Foundation.

Karen McWilliams

Business Reform Leader, Advocacy and Professional Standing Team, Chartered Accountants

Karen is responsible for shaping and influencing business reform issues of relevance to Chartered Accountants, including insolvency, corporate governance, anti-money laundering, corporations law and sustainability matters.

Karen represents CA ANZ on the Global Compact Network Australia Board, the ASX Corporate Governance Council, the Advisory Board of the Deakin Centre for Integrated Reporting and as chair of the financial committee of the Climate Measurement Standards Initiative.

She is a Fellow Chartered Accountant with the Institute of Chartered Accountants in England and Wales, a member of Chartered Accountants Australia and New Zealand and holds a Master of Arts in Mathematical Sciences from the University of Oxford.

Loshni Naidoo

Project Director, South African Institute of Chartered Accountants (SAICA)

Loshni is responsible for sustainability, integrated thinking, and integrated reporting. Her role is to support members, the broader finance community and society on topics related to these areas through education, engagement, advocacy and thought leadership.

She chaired the IRBA's task team that drafted the practice statement dealing with guidance relating to rational purpose, appropriateness of underlying subject matter and suitability of criteria. A current area of focus is improving the buyer's understanding of sustainability assurance.

Loshni began her career as a chemical engineer and worked for several years in the production and project environments; mainly in mining and chemicals manufacturing. Later, she moved into the accounting and finance fields, where her focus was on providing integrated reporting, and sustainability advisory and assurance solutions to a diverse array of organisations.

Roger Simnett

Member, International Auditing and Assurance Standards Board

Roger is a current member of the International Auditing and Assurance Standards Board and until recently was Chair and CEO of the Australian Auditing and Assurance Standards Board. He is also an Emeritus Professor of Accounting at UNSW Sydney. He is recognised as a leading international auditing and assurance researcher whose interests include improving the measurement and assurability of both financial and nonfinancial disclosures. Roger has been involved in the development of a number of assurance frameworks for various international groups. His contribution to academia and the profession have been widely recognised, including being a recipient of the Order of Australia.

Sanjay Sinha

Managing Director, M-CRIL

Sanjay Sinha is Managing Director of M-CRIL inclusive micoeconomics – a company that provides analytical and assessment services designed to support the improvement of the lives and livelihoods of low income families. As part of this mission, M-CRIL also undertakes financial and social ratings of microfinance institutions (MFIs) and provides research and other analytical services designed to promote the flow of responsible investments into inclusive financial services. Another key area of expertise is the analysis and promotion of livelihoods and value chains of relevance to low income families. Over the past couple of years M-CRIL has also become engaged with SDG and ESG assessments to support the movement of commercial investments towards meeting sustainable development objectives.

Sanjay has knowledge and experience of over two dozen countries and over 40 years of economic and development research experience. He has been a UN Advisor on Inclusive Financial Sectors established by the UN Capital Development Fund during the mid-2000s.

David Vose

Vice President for Risk Management at Archer

David Vose is Vice President for Risk Management at Archer. He is responsible for bringing quantitative risk management capabilities to Archer in order to create a fully integrated risk management system. David also advises on the training and deliverables of Archer’s professional services team for risk management.

Prior to joining Archer in 2021, David was an independent risk analysis consultant for over thirty years, specialising in the quantification of risk. He has consulted in a very wide range of fields and problems using risk analysis techniques to help organisations make more informed decisions in the face of risk and uncertainty.

David has published three books and over twenty peer-reviewed scientific papers. His textbook Risk Analysis is widely considered the leading text of its field. David is one of the most influential practitioners in risk analysis from developing and popularising statistical methods and modelling techniques to the authoring of international guidelines. He has lectured in post-graduate courses at around a dozen universities including Harvard, provided over 200 professional development courses in more than thirty countries, and appeared as expert witness in several federal and international court cases.

David is British and based in Belgium.

Jing Wang

Regional Technical Project Manager – ESG Assurance Solutions SGS

Jing Wang is the Regional Technical Project Manager of SGS European Region. She has over 15-year experience in sustainability and supply chain management. She has been working on ESG standards and certification since joining SGS in 2017. Prior to joining SGS, she was the supply chain project manager of CDP, focusing on climate change and natural resource’s disclosure. She has been working for Vestas Wind Technology and Arizona State University in China. Jing has received her Master degree in Environment Science, Politics and Management from the University of Manchester.

Anne-Marie Warris

Director Ecoreflect Ltd

Anne-Marie has significant experience in chairing, facilitating and participating in various fora encompassing national, regional and international organisations including dealing with cross-cultural boundaries.

Her technical expertise is in sustainable matters and climate change, with specific focus on assurance including monitoring, reporting and validation / verification (MRV) encompassing both policy developments and delivery of services. She is currently UK representative to ISO CASCO the conformity assessment standard development body as well as chair of the UK technical mirror committee to CASCO. Her involvement in assurance has included UK and EU ETS, UNFCCC CDM, AA1000, VCS, various ISO standards as well as IAF Guidance documents.

She was invited to give the Royal Academy of Engineering lecture on ‘A low carbon world – is it realistic?’ in April 2010 and is an elected Fellow of IETA and an Honorary Fellow of ETG (UK) Ltd.