intergovernmental working group of experts on...

4–6 October 2016 Palais des Nations, Geneva

Intergovernmental Working Group of Experts on

International Standards of Accounting

and ReportingThirty-third session

U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T

Room XVIII, Building EPalais des Nations, Geneva


Tuesday 4OCTOBER 2016

10 a.m.–6 p.m.


International Standards of Accounting and Reporting10–10.30 a.m. Agenda item 1. Election of officers Agenda item 2. Adoption of the agenda and organization of work

Opening: Vania da Costa Borgerth, Chair, thirty-second session, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)

Opening remarks: Mukhisa Kituyi, Secretary-General, UNCTAD Election of Chair and Vice-Chair-cum-Rapporteur Gerard Ee, President of the Institute of Singapore Chartered Accountants (Chair nominee) Hillary Biwott, Legal Officer, Regulatory Framework, Capital Markets Authority, Kenya (Vice-Chair nominee)

10.30–10.45 a.m. Introductory remarks: James Zhan, Director, Division on Investment and Enterprise, UNCTAD

10.45 a.m–1 p.m. High-level panel: The role of accounting for sustainable development – recent trends and challenges

Speakers Wilmar Franco, President, Technical Council of Public Accounting, Ministry of Commerce, Industry and Tourism, Colombia Olivia Kirtley, President, International Federation of Accountants Nicolas Bernier Abad, Policy Officer, Directorate-General for Financial Stability, Financial Services and Capital Markets Union,

European Commission Agnes Macaulay, Deputy Accountant-General, Ministry of Finance and Economic Affairs, The Gambia Jarett Decker, Head, Centre for Financial Reporting Reform, World Bank Philippe Danjou, Board Member, International Financial Reporting Standards Board Patrick Scheurle, Chief Executive Officer, Blue Orchard Jean-Paul Gauzès, Board President, European Financial Reporting Advisory Group Pablo Pérez Rodríguez, Senior Adviser on Accounting, Auditing and Disclosure, Financial Stability Board

12.30–1 p.m. Discussion

1–3 p.m. Lunch break

3–5.30 p.m. Agenda item 3. Practical implementation of compliance monitoring and the enforcement of accounting and audit requirements for high-quality reporting

Introductory remarks: UNCTAD secretariat Speakers Jim Obazee, Chief Executive Officer, Financial Reporting Council, Nigeria Marek Grabowski, Director, Audit Policy, Codes and Standards Division, Financial Reporting Council,

United Kingdom of Great Britain and Northern Ireland Hillary Biwott, Legal Officer, Regulatory Framework, Capital Markets Authority, Kenya Karel Van Hulle, Member, Public Interest Oversight Board Gerard Ee, President, Institute of Singapore Chartered Accountants Tetiana Iefymenko, President, Academy of Financial Management, Ministry of Finance, Ukraine Sha Ali Khan, Director, Practice Monitoring, Association of Chartered Certified Accountants


FOR MORE INFORMATION, PLEASE CONTACT:Tatiana Krylova – [email protected] – Tel. 022 917 54 95 Vanessa McCarthy – [email protected] – Tel. 022 917 58 99



Wednesday 5OCTOBER 2016

10 a.m.–6 p.m.

FOR MORE INFORMATION, PLEASE CONTACT:Tatiana Krylova – [email protected] – Tel: 022 917 54 95 Vanessa McCarthy – [email protected] – Tel: 022 917 58 99

10 a.m.–12.30 p.m. Agenda item 4. Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting

Introductory remarks: Tatiana Krylova, Head, Enterprise Branch, Division on Investment and Enterprise, UNCTAD Elisa Tonda, Head, Responsible Industry and Value Chain Unit, United Nations Environment Programme

Speakers Marjan Schippers, Deputy Director, Ministry of Foreign Affairs, Netherlands Alessandra Alfieri, Chief, Environmental-Economic Accounts Section, Statistics Division, United Nations

Department of Economic and Social Affairs Jessica Fries, Executive Chair, Accounting for Sustainability Steve Gunders, Board Member, Sustainability Accounting Standards Board Neil Stevenson, Managing Director, International Integrated Reporting Council Eric Hespenheide, Interim Chief Executive, Global Reporting Initiative Vania da Costa Borgerth, Deputy Managing Director, Controlling Division, Brazilian Development Bank Stathis Gould, Senior Technical Manager and Head, Professional Accountants in Business, International Federation

of Accountants Ambreen Waheed, Founder and Adviser, Responsible Business Initiative Birgitte Mogensen, Chair, Corporate Social Responsibility Committee, Association of Danish Auditors Irena Pichola, Partner, Sustainability Consulting, Deloitte



3–6 p.m. Agenda item 4 (continued). Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of environmental, social and governance information into company reporting

Speakers Kevin McKinley, Acting Secretary-General, International Organization for Standardization Michel Scholte, External Affairs Director, True Price Jane Jagd, UNCTAD Resource Person Gulenn També, Partner, EMEIA Financial Services Organization, EY Michael Zimonyi, External Affairs and Policy Manager, Climate Disclosure Standards Board Elizabeth Umlas, Senior Adviser, Capital Stewardship, UNI Global Union Mario Abela, Corporate Reporting and Research Director, Gather David Picton, Chief Sustainability Officer, Carillion Plc Scott Barlow, Senior Reporting Manager, BT Group Maria Lisiakova, Manager, Sustainability Risk Department, Swiss Re



International Standards of Accounting and Reporting



Thursday 6OCTOBER 2016

10 a.m.–6 p.m.

FOR MORE INFORMATION, PLEASE CONTACT:Tatiana Krylova – [email protected] – Tel: 022 917 54 95 Vanessa McCarthy – [email protected] – Tel: 022 917 58 99

8.30–10 a.m. Meeting of formal members of ISAR (by invitation)

10–11 a.m. Consideration of outcomes of agenda items 3 and 4

11 a.m–noon Agenda item 5. Other business: Follow-up on the previous sessions of ISAR

(a) Accounting Development Tool implementation update Speakers Arman Bekturova, Director, Ministry of Finance, Kazakhstan

Noon–12.30 p. m. (b) Capacity-building for financial inclusion and access of small and medium-sized enterprises to finance

UNCTAD will provide an overview of its current activities since the last session of ISAR in the area of accounting for of small and medium-sized enterprises.



3–4.30 p.m. Agenda item 5. Other business (continued)

(c) Updates by international and regional organizations Speakers Jarett Decker, Head, Centre for Financial Reporting Reform, World Bank Philippe Peuch-Lestrade, Deputy Chief Executive Officer, International Integrated Reporting Council Maria Casado, Secretary-General, Federation of Mediterranean Certified Accountants Jacobus du Toit, Vice-President, Pan African Federation of Accountants Cornelio Porras, First Vice-President, Interamerican Accounting Association Bodo Richardt, President, European Federation of Accountants and Auditors for Small and

Medium-sized Enterprises

4.30–5 p.m. Consideration of outcomes of agenda item 5

5–5.30 p.m. Agenda item 6. Provisional agenda for the thirty-fourth session of ISAR

5.30–6 p.m. Agenda item 7. Adoption of the report


International Standards of Accounting and Reporting

intergovernmental working group of experts on...

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