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7th Colloquium: Connectivity

Integration / connection


Connecting financial and sustainability reports

This colloquium focussed on the approaches taken by the various global standard setters to link financial reports with “non-financial” / sustainability reports.


This video is important for roles in every industry, including: 

  • Directors, trustees, council and other governing body members – as report signatories;
  • CEOs and other top management roles – as report authorities;
  • Accounting, environmental, reputation, social and stakeholder professionals – as report contributors;
  • Audit, risk and compliance professionals – as report assurers;
  • and of course all involved in preparing financial and sustainability reports.

Speakers and Panelists

Speakers included:

  • Professor Mervyn King, Good Governance Academy Patron
  • Veronica Poole, Deloitte Global IFRS and corporate reporting leader
  • Alan Johnson, International Federation of Accountants President
  • Eelco van der Enden, Global Reporting Initiative Chief Executive Officer
  • Kris Nathanail-Brighton, IOSCO Senior Policy Advisor
  • Suresh Gooneratne, Director and CFO of Diesel & Motor Engineering PLC
  • Yasu Kawasugi, Director of Investor Relations, Konica Minolta, Inc.
  • Mardi McBrien, Managing Director of the IFRS Foundation
  • Harry Broadman, Chair ESG Exchange Governing Council 
  • Peadar Duffy, Chair ESG Exchange Technical Committee 


After watching this video, you will be equipped to: 

  • Understand the changing demands of corporate reports
  • Describe how standard setters are approaching financial and sustainability reporting
  • Interpret the various approaches posed to “connect” financial and sustainability reports

Colloquium Memorandum

The memo summarizing the proceedings is available for download here.

Recommended Reading and Presentations

Event Schedule

(Click on speaker image to view profile.)


Welcome and logistics

Opening of the Colloquium

Keynote: Connecting financial and non-financial information

The role of Integrated Reporting in reviving the economy

The GRI's approach to integrated reporting and developments towards interoperability

Konica Minolta's Integrated Reporting experience

Integrated Reporting and the anatomy of the corporate

IOSCO's steps towards the adoption of the connection between financial and non-financial information

Announcing the ESG Exchange, a global convenor for sustainability reporting guidance

Colloquium Summation

Carolynn Chalmers

Chief Executive Officer, Good Governance Academy

Carolynn Chalmers is the Chief Executive Officer of Professor Mervyn King’s Good Governance Academy and its initiative, The ESG Exchange. She has edited two international standards: ISO 37000:2021 – Governance of organizations – Guidance and its associated Governance Maturity Model, ISO 37004:2023.


Carolynn makes corporate dreams come true, assisting leaders and leadership teams in how to create value for their organisations. She makes use of her expertise and experience in corporate governance, organizational strategy, Digital Transformation, and IT to do so.


Carolynn is an Independent Committee Member of South Africa’s largest private Pension Fund, the Eskom Pension and Provident Fund, and recently retired as Independent Committee member of several board committees for the Government Employee Medical Scheme. Carolynn has extensive management, assurance and governance experience and has held various Executive roles for international, listed, private and public organisations across many industries.


Carolynn is best known for her successes in establishing governance frameworks, and designing and the leading large, complex initiatives that can result. She attributes this success to the application of good governance principles. She shares her insights on her 2 LinkedIn Groups – Applying King IV and Corporate Governance Institute. 

Prof. Mervyn King

Patron, Good Governance Academy

Mervyn King is a Senior Counsel, former Judge of the Supreme Court of South Africa, and designated Chartered Director (South Africa). He is Professor Extraordinaire at the University of South Africa, Honorary Professor at the Universities of Pretoria and Cape Town, and a Visiting Professor at Rhodes University. He has honorary Doctorates from Wits University and Stellenbosch University in South Africa, Leeds University in the UK, and Deakin University in Australia.


Mervyn is honorary fellow of the Institute of Chartered Accountants of England and Wales; the Institute of Internal Auditors of the UK; the Chartered Institute of Management Accountants; the Certified Public Accountants of Australia; the Chartered Institute of Public Relations of the UK, and the Chartered Secretaries and Administrators.


Mervyn is Chair Emeritus of the King Committee on Corporate Governance in South Africa, as well as of the Value Reporting Foundation (incorporating the International Integrated Reporting Council and SASB) and the Global Reporting Initiative (GRI). He has received Lifetime Achievement Awards for promoting quality corporate governance globally, from several institutions.


Mervyn chairs the Good Law Foundation and has chaired the United Nations Committee of Eminent persons on Governance and Oversight. He is a member of the Private Sector Advisory Group to the World Bank on Corporate Governance and of the ICC Court of Arbitration in Paris. Mervyn currently chairs the African Integrated Reporting Council and the Integrated Reporting Committee of South Africa and is Patron of the Good Governance Academy.


Mervyn has been a chair, director and chief executive of several companies listed on the London, Luxembourg and Johannesburg Stock Exchanges. He has consulted, advised and spoken on legal, business, advertising, sustainability and corporate governance issues in over 60 countries and has received many awards from international bodies around the world including the World Federation of Stock Exchanges and the International Federation of Accountants.


He is the author of many books on governance, sustainability and reporting, the latest being “The Healthy Company.”

Veronica Poole

Deloitte Global IFRS and corporate reporting leader

Veronica is a vice chair of Deloitte UK, Global IFRS and Corporate Reporting leader and NSE Head of Accounting and Corporate Reporting.


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.


She is a member of the UK Accounting Council, Chair of the Advisory Group Financial Reporting Committee and a former member of the Financial Reporting Advisory Board to HM Treasury. 


Her current priorities include influencing and driving change in the accounting and corporate reporting and in the accounting profession, including reporting of ESG and climate-related financial and business risks. She works with standard-setters, policy makers, regulators and professional bodies to advance the goal of better corporate reporting.

Alan Johnson

President International Federation of Accountants

Alan Johnson became IFAC President in November 2020, having previously served as Deputy President from 2018-2020 and aboard member since November 2015. He was nominated to the IFAC board by the Association of Chartered Certified Accountants (ACCA).


On January 1, 2021, Alan was appointed a non-executive director and member of the Audit and the Succession & Appointments Committees of Imperial Brands plc, a FTSE 100 company in the UK.


Alan is a former non-executive Director of Jerónimo Martins SGPS, S.A., a food retailer with operations in Portugal, Poland, and Colombia, having completed his board mandate in 2016.  He is currently the independent chairman of the company’s Internal Control Committee. Previously he was Chief Financial Officer of Jerónimo Martins from 2012 to 2014.


Between 2005 and 2011 Alan served as Chief Audit Executive for the Unilever Group. He also served as Chief Financial Officer of Unilever’s Global Foods businesses and worked for Unilever for 35 years in various finance positions in Africa, Europe and Latin America.


Mr. Johnson was a member of the IFAC Professional Accountants in Business Committee between 2011 and 2015, a member of the ACCA’s Market Oversight Committee between 2006 and 2012 and chair of the ACCA Accountants for Business Global Forum until 2018. Alan was a member of the board of Gildat Strauss Israel between 2003 and 2004.


Mr. Johnson is the chair of the board of governors of St. Julian’s School in Portugal and chairs its Finance & Bursaries Committees.


In October 2016 he was appointed to the Board of Trustees of the International Valuation Standards Council and chairs its audit committee.


Between July 2018 and September 2020 he was a non-executive director of the UK Department for International Development (DFID) and chaired its Audit & Risk Assurance Committee.

Eelco van der Enden

Chief Executive Officer, Global Reporting Initiative

Eelco joined GRI as CEO in January 2022 from multinational professional services network PwC, where he was Global ESG Platform Leader for Tax, Legal, People & Organisation Services.


The author of over 50 published articles on governance and reporting, he has held a range of senior roles with listed companies, including as head of treasury, risk management and tax.

From 2019 to 2021, Eelco served on the GRI Board of Directors while he was previously a member of the Technical Committee that developed the GRI Tax Standard (GRI 207), and Chair of the Tax Policy Group of Accountancy Europe.


Eelco is also a  Lecturer at Nyenrode Business University Centre for Tax Management and Tax Assurance, co-founder of the Tax Assurance Academy and a member of the Tax Policy Group of the Federation of European Accountants.

Yasu Kawasugi

Director of Investor Relations, Konica Minolta, Inc.

Yasu is an experienced Investor Relations Officer backed by strong financial skills and management capability. His experience includes international experiences in the European Head Quarters in Germany (8 years) and Director positions in the United Kingdom operation, covering Europe and the United States.


Yasu is experienced in the role of Chief Financial Officer and in the areas of Supply Chain Management, Strategy formulation, Mergers and Acquisitions and Post Merger Integration.


After returning to Japan, Yasu has focused on improving corporate value through engagement and discussion with institutional investors.


Yasu received his Bachelor’s Degree in International Business/Trade/Commerce from Doshisha University and Post-Grad Diploma in International Management from the University of London. He has graduated from the Financial Leadership Program of Hitotsubashi University and is currently a candidate on the Alliance Manchester Business School’s MBA programme.

Suresh Gooneratne

Director and Chief Financial Officer, Diesel & Motor Engineering PLC

Mr. Suresh Gooneratne is a Fellow Member of the Institute of  Chartered Accountants of Sri Lanka and is an alumni of KPMG. He holds a Master of Business Administration Degree from the Post Graduate Institute of Management, University of Sri Jayewardenepura.


Mr. Gooneratne is a member of the Board of Directors of Diesel & Motor Engineering PLC (DIMO) and serves as the Chief Financial Officer.


Suresh, as a participant of the <IR> Business Network, he published a seminal report, on the occasion of the International Integrated Reporting Council’s 10th Anniversary, on the anatomy of corporates which can be found here.

Kris Nathanail-Brighton

Senior Policy Advisor for Special Projects, IOSCO

Kris joined IOSCO in October 2018. As a senior policy advisor, she is IOSCO’s appointed lead for the Follow-Up Group on Cross-Border Regulation (IOSCO’s working group on market fragmentation). Kris also works on financial stability through the Board-level financial stability engagement group and has participated in work on money market funds as well as margin practices among other things. She also works on ESG matters and has most recently coordinated IOSCO’s work on ESG ratings and data providers.

Before joining IOSCO, Kris spent 4 years at the UK Financial Conduct Authority where she was senior advisor to the Director of Policy and acted as manager of the Brexit Policy team. Prior to that Kris was a senior advisor within the asset management & funds policy team where she led and contributed to a number of domestic and international initiatives, including the ESRB’s and the FSB’s shadow banking workstreams, and IOSCO C5 and ESMA investment management standing committee related work.

Kris has a bachelor’s degree in political science and a master’s degree in North American and European Political Affairs from the Université Libre de Bruxelles. Kris also holds an MBA from the Quantic School of Business and Technology and is an associate member of the Chartered Institute for Securities and Investments.

Mardi McBrien

Managing Director, IFRS Foundation

For over a decade Mardi has played a leading role in driving the integration of climate and environmental information into corporate reporting with the same rigour as financial information, globally. Prior to CDSB, Mardi enjoyed an eclectic career which has seen her lead flagship environmental campaigns for WWF to working on the United Kingdom’s carbon market policy for their Department for Energy and Climate Change and public private partnership management for the UK timber supply chain, amongst other challenging roles.


Mardi is a member of the UK Financial Reporting Council Advisory Panel, a fellow of the RSA, and has participated in a number of industry related advisory boards and committees as part of her role at CDSB, including the IFRS Foundation Technical Readiness Working Group for the new International Sustainability Standards Board, GRI Stakeholder Council, Corporate Reporting Dialogue, Australian Sustainable Finance Initiative (ASFI) and the IIRC Council.


Originally qualifying as a forester and environmental scientist (Melbourne University) and agricultural economist (SOAS), she volunteered as a trustee of one of the oldest environmental NGO’s in the world, the International Tree Foundation, and a founding Board member of WOCAN – Women Organising for Change in Agriculture and Natural Resource Management.

Harry Broadman

Harry Broadman, Chair, Governing Council, The ESG Exchange, and
Faculty Member, Johns Hopkins University

Dr. Harry G. Broadman is a Partner at the Berkeley Research Group (BRG) LLC, a global consultancy, where his practice is focused on structuring cross-border operational transactions and strategies of businesses worldwide, as well as serving as an expert witness testifying in international litigation and arbitration on global commercial disputes. He chairs BRG’s Emerging Markets Practice and BRG’s National and Economic Security Practice. His clients are C-suite executives and boards of directors of multinational corporations, private equity firms, pension funds, institutional investors, and sovereign wealth funds. He is also a faculty member at Johns Hopkins University and serves as a non-executive director on four boards—all international firms—serving as Board Chair (The ESG Exchange); Audit Committee Chair (Partners Global); and Compensation Committee Chair (Strategic Ratings PLC). He is a Board Leadership Fellow at the National Association of Corporate Directors (NACD) and a Commissioned NACD Board Advisory Services Faculty Member. He also serves on the Advisory Board of the Global Business School Network.

Broadman is an expert on multinational corporate investment; ESG, sustainability and corporate governance; global supply chain management; cybersecurity; innovation and R&D; international investment treaties and trade agreements; and antitrust and economic regulation. His industry sector expertise spans international finance, private equity and banking; global infrastructure services, particularly shipping and logistics, aviation and land transport, utilities, informatics, telecoms, and construction; and renewable and conventional energy, mining, and natural resources. He has worked on the ground in 85+ emerging markets spanning 5 continents, especially in China and East Asia; India; Latin America; Eastern and Central Europe and Russia and the CIS; Northern and sub-Saharan Africa; the Middle East; Turkey and the Balkans.

Prior to his current posts, Broadman was Senior Managing Director at PricewaterhouseCoopers, where he founded and led PwC’s Global Business Growth Strategy Management Consulting Practice, and also served as PwC’s Chief Economist; Managing Director at Albright Capital Management, the international private equity firm Chaired by Madeleine Albright, where he served on the Investment Committee; a senior official at The World Bank, overseeing the bank’s largest sovereign and enterprise restructuring loans, including in China, Russia, and Central, Eastern and Southern Europe, and serving as the Economic Advisor for Africa.

Earlier he served in the White House, first as Chief of Staff of the President’s Council of Economic Advisers and then as United States Assistant Trade Representative, leading negotiations across all the services industries for the establishment of the General Agreement on Trade in Services (GATS), the WTO and NAFTA; all negotiations of U.S. Bilateral Investment Treaties; and all negotiations of all U.S. International Science and Technology Agreements. He also served as a Member of the Committee on Foreign Investment in the U.S. (CFIUS). Before coming to the White House, he was Chief Economist, of the U.S. Senate Committee on Homeland Security and Governmental Affairs. Previously, he served on the Harvard University Faculty; the RAND Corporation; The Brookings Institution; and Resources for the Future Inc.

He is a monthly Business Leadership Strategy Columnist for Forbes; a quarterly National Security Columnist for the International Financial Law Review; and a frequent columnist for the Financial Times. He has published numerous peer-reviewed articles in professional economics, finance, foreign policy and law journals. Broadman’s most recent books are Africa’s Silk Road: China and India’s New Economic Frontier; The State as Shareholder: China’s Management of Enterprise Assets; and From Disintegration to Reintegration: Russia and the Former Soviet Union in the Global Economy.

He was educated at Brown University, from which he graduated with an AB in economics magna cum laude and was elected to Phi Beta Kappa. He holds a PhD in economics from the University of Michigan.

Peadar Duffy

Global ESG Practice Lead at Archer Integrated Risk Management

Peadar is the Global ESG Practice Lead at Archer and has been at the leading edge of risk professionalism assisting companies manage strategic risks for some 30 years.


He has written a paper explaining why a systems approach is required to understand and manage Quantum Risks which he has defined. Recently Peadar published an article about ESG Quantum Effects in which he gives practical advice to those who are new to the topic.


More broadly in bringing first hand military experience to the boardroom Peadar has developed a portfolio of AI enabled risk assessment automations providing relevant information from both inside and outside organizations.


Peadar’s Specialties’ include:-
1. Understanding and protecting business models
2. Delivering ‘built-in’ versus ‘bolt on’ risk management so increasing the likelihood of achieving business objectives and outperforming less responsive competitors
3. Providing demonstrably credible safeguards to competitive advantage
4. Building and strengthening strategic resiliency 
5. Providing ‘turnkey’ solutions with rapid deployment and immediate benefits delivery


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