The incoming global baseline for sustainability disclosures: the ISSB consultation

FOSTER A CULTURE OF SUPPORT

Create best practice protocols and develop a culture which empowers all employees the ability to call out inappropriate behaviour of unfairness without fear of it hindering their career.

EMBED GOOD PRACTICE

Across the organisation, inclusive attitudes and behaviours need to be embedded as standard practice.

CHAMPIONING SENIOR TEAMS WHO PARENT

Case studies and examples of successful leaders who also share parenting duties.

NORMALISATION OF PARENTING NEEDS

Clear and overt encouragement of flexi-time for all. Valuing quality over quantity of hours.

SENIOR COLLEAGUES LEADING BY EXAMPLE HAS IMPACT

A company culture is set by senior leadership teams, and their attitude and behaviour has an impact on the way others behave. Witnessing a senior colleague call out inappropriate behaviour empowers women to do the same.

FACILITATE WIDER OPPORTUNITIES TO EXPERIENCE DIFFERENT ROLES

Secondments in different parts of the organisation. Job swaps/shadow opportunities, allowing women to experience different areas of the business.

FACILITATE MENTORS, AMBASSADORS and CHAMPIONS

Empower women in more senior roles and provide training on how to become an effective ambassador/champion/mentor.

SUPPORTIVE MANAGERS THAT BROADEN THEIR EXPERIENCE HAVE THE BIGGEST IMPACT

Develop the inclusive leadership capability of leaders.

MENTAL HEALTH & WELLBEING SUPPORT

Support for those struggling with work and exam pressure and, in particular, to support those who fail exams.

PROFESSIONAL DEVELOPMENT & BROKERING RELATIONSHIPS

Facilitate job swop/shadow opportunities so women can fill gaps in their CVs. Create opportunities for networking events across the industry with diverse speakers in attendance.

CONFIDENCE DEVELOPMENT & TRAINING

Empower and support women in self-promotion and being able to speak out about their skills, interests and support needs. This includes any observation of unfair opportunities. Confidential chat function, coaching and mentoring.

REVIEW PROVISION OF NETWORKING AND PROFESSIONAL DEVELOPMENT OPPORTUNTIES

Ensure opportunities for networking and professional development are available at different times of the day and in a variety of settings that enable working parents to attend.

TRANSITION BACK TO WORK PROGRAMMES

Comprehensive transition back to work programs which cover: time management, changes in tech, how to stay visible and in touch on shorter hours.

NETWORKS FOR WORKING PARENTS

Buddy system/mentoring for parents to tap into for support and encouragement and comfort, to know they are not alone.

WORK-LIFE BALANCE IS MORE MOTIVATIONAL THAN RESPONSIBILITY

Mid-career women are more likely to be interested in roles that offer work-life balance, flexibility in working location and roles that are less demanding.

FACILITATE COACHING AND MENTORING SUPPORT

Provide opportunities for women to understand what further career options are available to them through building a network of diverse ambassadors who are open to mentoring support.

POLICIES SHOULD BE AVAILABLE AND ACCESSIBLE

Company policies should be easy to access for everyone, at any time. This enables staff to quickly check how issues will be dealt with should they arise. This should also provide the necessary reassurance for those who may wish to challenge any inappropriate behaviour that it will be dealt with sensitively and confidentially

ENSURE EQUAL OPPORTUNITY AVAILABLE

Review and enforce equal access to opportunities and experiences for all staff.

FACILITATING MORE DIVERSITY IN RECRUITMENT

Training for staff to counter unconscious bias – focus on the abilities and experience of the candidate.

ESTABLISH A DISCRIMINATION EDUCATION PROGRAMME FOR ALL

Ensure an ongoing (mandatory) programme of education about discrimination in the workplace covering all its different forms, and ensure there is an appropriate policy and procedure for handling issues.

PARENTAL LEAVE POLICIES

Clear, inclusive and accessible parental leave policies.

ALLOW FLEXIBILITY FOR STUDY TIME

Consistent provision of study time within the working day to support the opportunity for employees of all genders to learn and enhance the opportunity to pass.

Facilitate ongoing training for managers in areas such as conflict resolution, difficult conversations and other core people skills
Consider setting up a Mental Health First Aider programme in your department
Lead by example – adopt and encourage self-care behaviours for yourself and your team

Take regular staff surveys throughout the year to plot progress and benchmark
Help to foster a supportive culture within your team and across your organisation. Support your peers in addressing similar challenges
Use all available internal channels to demonstrate your commitment to wellbeing across the organisation

Review the work/life balance scores of your team – understand and commit to addressing these challenges
Understand the family care, childcare and parenting needs of your team. Review the policies in place that support their challenges Do the policies need updating?
Review hybrid/flexible working practices within your team – understand and commit to fixing any issues that may be causing distress

Conducting a materiality assessment

Seek stakeholder input. From external stakeholders this might involve:

Reviewing your board packs, risk registers and group policies
Summarising relevant global research performed by external stakeholders
Holding interviews/workshops with selected stakeholders

With your internal stakeholders (employees, executive teams, and the board) this might involve holding team meetings, workshops and focus interviews.

Perform a Materiality Survey to confirm and prioritise material topics and collate the results. For more on materiality generally, see A4S’s Reporting Insights Series, particularly its Sustainability Materiality And Metrics report, which covers defining materiality, stakeholder engagement for the materiality assessment process and the internal use of externally reported sustainability metrics.
Create a Materiality Matrix to map issues of importance to external stakeholders and internal stakeholders. Here is a sample sustainability materiality matrix that may be useful.
Identify 3–5 material sustainability themes arising from the materiality assessment.

Mapping and engaging stakeholders

Create a plan for how you and your team will identify your business/clients’ business stakeholders. Consider engaging a consultant to help. Stakeholders may include:

Customers
Communities of operation
Investors/banks/funders/financial markets/local financial markets/regulated exchanges
Government/regulators
Value chain partners, including clients and customers
Employees (existing and potential) - this can include everyone from finance to your facilities and supply chain/procurement teams
Academic/research institutions
Local communities’ representatives
Industry bodies
Employee representative bodies
Board members
Directors and management
Competitors
NGOs
Peers

Draft a stakeholder map. Put time in your schedule to regularly revisit your stakeholder map and revise where required.

Embedding a sustainability mindset throughout operations

Establish a top-down, bottom-up approach with people throughout the organisation so that they are incentivised to achieve sustainability goals.
Define roles and responsibilities for administrating, managing and supervising sustainability matters and the oversight of their management.
Provide training and education to ensure all team members understand and are engaged in delivering on the sustainability strategy
Identify sustainability-related skills held in the organisation and how to fill any skills/knowledge gaps
Consider aligning rewards to the achievement of sustainability goals.
Ensure that there is budget to finance and support the strategy/plans and sustainability agenda. This may include hiring specialised dedicated resources, setting up sustainability reporting teams, or getting the help of contractors or external consultants to help with the volume of work and reporting (depending on the goal setting).
Find out whether the organisation has assigned ESG responsibilities to management or committees.

Reviewing data processes and controls

Identify the data that must be collected, following your stakeholder engagement activities
Ensure all those required to provide input are identified and are clear on what they need to provide
Define your governance processes around data collection.
Assess the strength of your organisation’s data collection processes and systems and identify any required changes.
Ensure adequate data control processes are in place to ensure complete and accurate data is gathered, and that adequate assurance can be provided.
Create a process to collect all data on your progress against your baselines and targets.
Develop an audit trail to be prepared for any future requirement for audit of data.

Establishing targets

Identify your key sustainability metrics. This report from the World Economic Forum (WEF) might be useful.
Decide on a timeframe for when you plan to start measuring sustainability metrics.
Create a plan for how you will gather baseline data for each of your KPIs. Include identification of methods for calculating all KPIs identified as material during your materiality assessment (above).
Identify sources of data for baseline metrics: start with internal sources such as invoices, data systems. Involve as many people as possible from across the organisation to get a full picture.
Provide a description of boundaries and methodologies used to calculate or estimate the metrics, e.g. GHG protocol, estimations used, scope, etc. Note, these are climate-related examples, but sustainability is much broader than climate alone.

As a starting point, calculate your ‘Scope 1’ and ‘Scope 2’ greenhouse gas emissions.

Scope 1 means harmful emissions that your business generates directly from burning fossil fuels (e.g. in a gas boiler)
Scope 2 means harmful emissions generated from the use of electricity which depend on fossil fuels. A comprehensive global standardised framework called the ‘GHG Protocol’ is available to measure and manage greenhouse gas (GHG) emissions from private and public sector. Energy and electricity bills often include data on Scope 1 and Scope 2 emissions.
Identify a method of calculating your Scope 3 emissions. These are emissions generated along your supply chain or in the use of your products/services. Scope 3 emissions are much harder to calculate and control than Scope 1 and 2 emissions and the advice of an external consultant may be required for this.
Using this data, set and agree the baseline numbers for each KPI. For example, “by 2030: reduce absolute GHG emissions across Scope 1, 2 and 3, by 50% from the baseline year of 2018 using science-based targets”. In this example, the ‘baseline number’ is the amount of Scope 1, 2 and 3 GHG emissions produced by the organisation in 2018. The goal is to reduce this number by 50%.
Benchmark your targets against your sector and industry targets
Check that your targets are in line with regulatory body targets and commitments.

Developing a strategy, policies and implementation plan

Draft your sustainability strategy
Obtain executive and board sign-off and approval of your strategy.
Draft your sustainability policies
Obtain executive and board sign-off and approval of your policies.
Create an implementation plan for your sustainability strategy.
Ensure ownership and responsibilities under the strategy are clearly defined
Draft a change management plan and obtain the buy-in and support from across the organisation to implement it.
Identify new policies that may be needed, e.g. equality, diversity and inclusion (EDI), procurement, supplier codes, etc.
Integrate your plan with the wider business strategy, aligning it with risks and opportunities.
Communicate your strategies, policies and plans to all your stakeholders.

Setting sustainable goals

Collaborate with as many stakeholders as possible to identify sustainability goals that are material to your overall business strategy.
Set 6-10 sustainability goals and prioritise them.
Identify and agree on measurable KPIs for each sustainability goal.
Establish how you can measure the impact of your sustainability goals
Include time frames and baseline years for each sustainability goal, e.g. to support the livelihoods of 15,000 smallholder farmers in Asia, Africa and South America, by working with partners to provide resources and training to improve their farming practices, productivity and livelihood by 2023.
Identify the baseline data needed to be gathered for each of your KPIs.
Define ownership and responsibilities and governance structures for achieving your sustainability goals.
Ensure the KPIs or Continual Service Improvement (CSI) processes of the board, executives and staff are aligned to sustainability goals.
Consider aligning sustainability KPIs with your remuneration structures
Communicate your sustainability goals and targets to your stakeholders.

Identifying and rating opportunities

List how your organisation matches the values of your customers / clients / candidates
Identify how embedding sustainability will help you meet your customers’ needs, e.g. by developing new products / services.
List the ways in which sustainability will give you a competitive edge in your market, for example in tendering for contracts
Identify how embedding sustainability will help you meet your client’s needs where those clients have to report against existing and forthcoming sustainability standards / comply with sustainability regulation.
Identify opportunities for your business/client’s business to meet long-term SBTI or Net Zero target.
Consider setting up an innovation hub to collect all project ideas.
Identify how incorporating sustainability will result in cost-savings for your business, e.g. reduced energy use, tax savings, cost of materials, etc.
Review how sustainability initiatives will improve your access to capital and finance.
Seek out opportunities to incorporate sustainability factors into your CAPEX appraisals and decisions, e.g. replacing a petrol/diesel fleet with electric vehicles, installing renewable energy equipment.
Define a sustainability budget and set aside a specific budget of capital expenditure and cost budget for resources.

Identifying and rating risk exposure

Rate your exposure to inherent, financial and control economic, environmental, social and governance risks. It may be helpful to do this in ‘time buckets’ to consider immediate, short-, medium-, and long-term factors. (Market participants such as investors, suppliers and customers may have different priorities and sensitivities which will affect the risk mapping.)
1. Economic: Interest rates, exchange rates, recession, inflation, taxes, changes in demand and supply, etc
2. Environmental: Risks that are specifically climate-related are usually categorised as either ‘physical’ or ‘transitional’ risks. One way of identifying them is by conducting scenario analyses, describing the resilience of the organisation in the face of different climate-related scenarios. Other environmental risks involve your businesses’ dependence on energy, its use of certain raw materials and water, its waste management, product lifecycle management, risk of developing stranded assets, etc.).
3. Social: Employee relations and engagement, health and safety, working conditions, modern slavery, impact on local community, etc.
4. Governance: Ownership, main sources of financing, criteria for and relationship with suppliers, etc.
Evaluate the impact of sustainability risks and opportunities on your financial statements. Consider how climate-related issues will serve as an input to your financial planning processes, the time periods, and how these risks and opportunities are to be prioritised.
Bolster risk management by establishing efficient procedures, adapting internal controls, and ensuring appropriate governance and monitoring is in place with regard to sustainability risks.
Integrate the sustainability risks into the risk management framework.

ICAP

Rafia Saleem works for the World Bank Group in Pakistan. Prior to WBG, she was associated with one of the leading microfinance banks in the country and have also worked with the government and various humanitarian partners during 2010 floods emergency in Pakistan. Rafia is passionate about leveraging networks and expertise to maximize change and impact in marginalized communities. She is also a writer, researcher, climate change activist and have received many awards including Presidential Award of Excellence, Young Eco-Hero Award, Fatima Jinnah Memorial Gold Medal and ICAP CA Women Achievement Award. She is also a fellow of US State Department’s Emerging Leaders of Pakistan Program, Swedish Institute’s Young Connectors of the Future Program, Future Leaders Connect Program of the British Council, Adaptation Finance Fellowship of Frankfurt School of Finance and Management and an Acumen Pakistan Fellow. Rafia holds the qualification of Chartered Accountancy and have also completed her Masters in Poverty and Development from University of Sussex, UK, in 2020 on an FCDO-Chevening scholarship.

ISCA

Cihui is a Chartered Accountant (Singapore) and has over 9 years of public accounting experience including 2 years with the Deloitte London, United Kingdom practice under the Deloitte Global Mobility Program.

She has experience in leading, managing and coaching engagement teams to provide external financial audit services (both ISA and PCAOB) for private, local listed, multinational companies and SEC registrants on Fortune 500 and listed on New York Stock Exchange. She serves companies across various industries such as consumer business, manufacturing and trading, aviation, port solutions, hospitality, pharmaceutical, media and technology. She enjoys travelling as well as bachata and salsa dance during her free time.

A global cause that she advocates is ethical leadership. This starts with leading by example in her day to day activities which includes leading her own engagement and project teams. Cihui is always on a hunt for good food and coffee.

SAICA

Manuel Rodrigues (33) – CFO African Operations and MD of EDP Mozambique

Manuel Rodrigues is a Chartered Accountant (SA) and the winner of their prestigious Top 35-under-35 CA competition of 2020.

He is the perfect mix between born achiever and community improver. He obtained both his Law Degree and CTA Cum Laude and placed Top 10 in his ITC board Exam. He became a Managing Director at Escolha Do Povo (EDP) at the age of 29. Today he is proudly a partner and director at Matswani Capital, a venture capital firm with widespread investments across various industries, ranging from agro-processing, underground coal mining to bulk fuel distribution across Africa.

At Matswani Capital, Manuel is a strategic in the outlook of the business. He not only heads up the finance function for the entire Africa region but is also responsible for the operations in the Mozambican project, Escolha Do Povo (EDP).

Escolha Do Povo (EDP) means “The Peoples Choice” in Portuguese. This was a brown fields project and Manuel often expresses his pride on what they were able to build in a space where there was nothing, raised all the necessary funding, obtained government support and approvals and put in place all the necessary infrastructure for a commercial hatchery, maize and feed milling operation.

“The infrastructure allows for the maximum production of half a million day old chicks per month which gets distributed-into the local market along with a chicken feed which EDP produces. This enhances the livelihood of small-scale farmers, as they grow the birds under the supervision of EDPs training and continuous development programs. . Once the bird is grown and healthy, the small scale farmers sell these birds in the market thereby yielding a return on investment every 35 days. There is always a conundrum between the bottom line and the community development and Manuel has cracked the code to achieve both. This project has wide scale social impact (and growing): – 55 000 regional maize farmers. EDP buys millions of kilograms of maize from these farmers each year. – 14 000 soya bean farmers. EDP has been financing the fertilizers and seeds and providing training to those farmers. Similarly, the grown product is also purchased from the farmers and used in EDPs feed production. – 7 000 families to whom EDP provides technical support in rearing chicken. The grown birds are then sold in the market. EDP has partnered with the government in this initiative as the major concerns are the issues of food security and the need to increase production of food within the borders, as well as the nutritional intake of the average Mozambican. They are proud of the fact that this project fortifies some staple foods (maize meal) with added vitamins and makes those available at affordable prices, and also provides a cost-effective protein source to the local population improving the quality of the consumption of its people. In 2017, EDP was successfully received a government grant amounting to $1.5mil to install a new soya extruder plant with a capacity of processing 2million kilograms of product per month. This created a natural offtake for the soya beans that is now grown by the 14 000 farmers mentioned above. The product of this plant is now used as the protein source for the chicken feed. An untapped market coupled with a destitute but willing community created the perfect opportunity for social enterprise to meet with commercial enterprise.

SAICA

Nicholas Riemer Co-founder and CEO of The Invigilator

Nicholas attended the University of Johannesburg where he completed his CA(SA) studies. He has always had a passion for finance and education and spent a year in academia at the University of Johannesburg before completing his articles through FirstRand. Nicholas spent 3 years in mergers and acquisitions before moving to the investment world where he headed up the Investment education team at FNB wealth and investments. He was bitten by the entrepreneurial bug early on and has also been involved in number of private businesses. Since qualifying he continues to guest lecture and followed his passion for education in co-founding The Invigilator Application, a tool currently used by 25 South African tertiary institutions in maintaining academic integrity with an all-inclusive, mobile phone solution. In 2021 Nicholas was named the SAICA top 35 under 35 overall winner.

CA ANZ

Luka Licul is an inspiring social entrepreneur from New Zealand who is already making a difference and striving to bring about change.

His passion for sustainability led him to start his social enterprise, Spout Milk, in his first year of university. Spout Milk eliminates plastic milk bottle waste by supplying milk to offices and hospitality businesses using reusable kegs. Through Spout, Luka had the opportunity to meet Prime Minister Jacinda Ardern, appear on national television, and speak at events to hundreds of people, spreading awareness about the importance of sustainable living.

Luka is completing his Bachelor of Accounting at Victoria University of Wellington. He is looking forward to starting his graduate role at EY next year and intends to further his accounting knowledge by becoming a Chartered Accountant within the firm.

ZICA

Dorica Chanda is a Tax Assistant at PKF Zambia Chartered Accountants. (A global network of accountancy firms that are at the forefront of compliance regulations and specialise in providing high quality audit, accounting, tax, and business advisory solutions to both national and international organisations.)

She has also worked as a note examiner at the Bank of Zambia for a year between 2018 & 2019. She was privileged to work in the banking and currency department and non-Banks financial institution services where she conducted a preliminary review of licence applications for financial institutions and financial, as well as auditing of the financial institutions and financial business for compliance with Shareholding directorship and management requirements.

She later worked at UHY-AMO Certified Public Accountant as an Audit trainee in between her studies for ZICA. After completing the Zambia Institute of Chartered Accounts (ZICA), she joined the Bank of Zambia for a year as a note examiner in Banking, Currency, and Payment systems. She now works as a Tax assistant at PKF Zambia Chartered Accountants.

Dorica is a Graduate Member of ZICA and completed her Chartered Accounting Professional Programme (CA ZAMBIA). She is a holder of a Bachelor of Commerce in Accounting and Finance obtained from Mulungushi University Zambia. She graduated from Mulungushi University with a credit in her bachelor’s degree. This achievement saw her among the top ten females to graduate from the school of business.

Dorica’s mission is motivating others to focus on their dream careers and inspire them to become successful in their field through her story and motivational speaking skills. She believes that anyone can be successful and achieve their dreams if they are determined and focused. She intends to further her studies in her accounting career. She also helps her siblings with their education and upbringing.

Dorica enjoys mathematics, accounting and business-related documentaries as well as discovering new theories, asking herself why something is done in a certain way. She enjoys writing articles on mental health and wellbeing.

CA ANZ

Patrick is Senior Fund Controller at Arcmont Asset Management, a hedge fund with approximately €20 billion AUM specialising in European Private Debt. Patrick previously was an Associate Director in fund administration with SS&C servicing another well known large European Private Debt fund. Prior to moving to London, Patrick worked at the Myer Family Office (now Mutual Trust) covering the pre-eminent ultra-high net worth market in Australia. Patrick has been in London since 2016 and served as Vice Chair for CA ANZ in 2021, and proudly as Chair in 2022. Patrick also spends his social time playing AFL for the London Swans.

ICAEW

James Skilton is an Audit and Accounts Semi-Senior in his third year at Wilson Wright, an independent accounting, tax and business advisory firm based in the City of London.

Having taken a more unconventional route into accountancy, James graduated from the University of Liverpool in 2017 with a degree in Biochemistry. Following his graduation, James spent the next five months travelling across South East Asia, Australia and New Zealand. It was during this time, he says that ‘his eyes were really opened’ to the measure of issues faced globally surrounding sustainability, education and economic injustice.

Upon his return, James spent 18 months working at an international environmental consultancy before joining Wilson Wright in September 2019, where he has secured first-time passes in all exams to date.

James said: “I am delighted to have been selected as the ICAEW ambassador for the One Young World Summit in Munich. Sitting in the eye of a global pandemic highlights the necessity, now more than ever, for young professionals to collaborate, reflect and develop proactive strategies for future crises. In the meantime, I look forward to the role that chartered accountants will have to play in the return of economic prosperity and I can’t wait to share my experiences on this global platform.”

Adam Cramer, CEO & Partner at Wilson Wright added “Young professionals such as James are shaking up the public perception of what it means to be a Chartered Accountant – breaking down outdated and unhelpful stereotypes, while giving reason for optimism about the future of the profession and the planet. As people around the world work to rebuild their economies in the wake of the coronavirus pandemic, it is incredibly reassuring that Chartered Accountants of the future will have the likes of James in their midst.”

“We are excited to be celebrating James’ achievement with him.”

Fiona Smiddy is a Chartered Accountant and the Founder of Green Outlook: www.greenoutlook.ie. At Green Outlook, Fiona promotes sustainable living and supports customers to reduce their environmental impact. Green Outlook is passionate about supporting local, sustainable and plastic free alternatives and offer a growing range of sustainable personal care products. The website now has 250 sustainable products and has over 380 5-star reviews on Google and Facebook.

Before starting her own business, Fiona worked as Senior Accountant with a renewable energy company in Dublin. She is Secretary and Vice President of Network Ireland Kildare Branch 2022 and co-lead of the Climate Action workstream within the Irish FinBiz2030 Taskforce. In April 2022, Fiona became the 2022 Chartered Accountants Ireland Chartered Star and will represent Chartered Accountants Ireland and Chartered Accountants Worldwide at One Young World in Manchester in September 2022.

CA ANZ

Maxine is a Chartered Accountants Australia and New Zealand Student Representative with a strong passion for the profession and is striving to ensure effective action is taken to solve global issues. She is completing her studies at Curtin University in Perth, Australia where she is also President of Curtin Accounting Association and is an aspiring Auditor. Maxine wants to build on the diversity and representation within the accounting profession and be part of an accounting industry that ultimately contributes towards a better world.

ICAEW

Mariee Payne is an assistant manager within the audit department at Mazars in Poole having qualified in 2021. Mariee specialises in working with charities and not for profits. This is an area which she really enjoys being part of as she loves getting to see the difference that each charity is making, and loves to find ways to help these charities if she can. She finds it very rewarding being able to meet people who are so passionate about the work they are doing.

Professionally, Mariee gets involved with many different initiatives. She is a member of the office’s diversity and wellbeing committee. One of their key focuses is mental health and as part of this Mariee organised a ‘Time to Talk’ day in the office to get people discussing mental health in an open environment. With one in four people experiencing a mental health problem at some point in their lives, Mariee thinks that speaking about this openly in a work environment is very important.

Mariee is also the green champion for her office which consists of getting people involved with both local and national initiatives within the firm. Currently she is planning an office event for National Marine Week to help raise more awareness of issues being faced here.

Another area Mariee is involved in is working with local schools on different projects, from supporting a Young Enterprise team, to giving talks on apprenticeships and careers in accounting and giving general career advice. Having not gone to University herself, and instead taking the school leaver path to becoming a qualified accountant, Mariee is keen to make sure that everybody is aware of all the different options they have available to them.

Outside of work Mariee loves being out on the water and enjoys a range of watersports including surfing, rowing and stand up paddle boarding. It’s very likely you will find her at the beach! She’s always keen to give anything a try and has recently begun learning aerial silks which is completely different but very exciting.

SAICA

Mpho Mookapele is a Chartered Accountant (SA) with over 14 years of experience in the private and public sector in the finance, strategy development, regulatory environment and skills development.

The main areas of her experience over the years are financial management, risk management External Audit, Performance Information and Public Sector accounting technical and legislation advisory consulting and skills development. Throughout her career, she has served the different spheres of the South African government, the private sector and the United Kingdom.

Mpho completed her articles at EY in 2011. She then joined the Accounting Technical division as an assistant manager serving public sector clients until 2015 and is now at a senior manager role.

Her passion for development in the country and in Africa guided her career towards serving in the public space. As a Senior Manager at Ernst & Young, Mpho managed the strategic planning and reporting solutions in the Public Sector and technical advisory role on audit engagements.

In 2017 she was appointed as a CFO of the Energy and Water SETA and in 2018 appointed as Acting CEO for 2 years until she was officially appointed as CEO of the organisation in 2020.

In 2019, SAICA awarded Mpho the 2019 overall winner of the SAICA Top-35-under-35 CA (SA) Competition.

Mpho serves on a number of governance committees in the private and public sector which includes two advisory Boards, chairing an audit committee and serves as a Council Member of a University.

Her passion for development goes beyond the boardroom and sees every opportunity to serve others, as a privilege.

Amjad Hassan

Amjad Hassan is a Manager within the Restructuring team at EY. Amjad is an ambitious and caring individual. At the core of his beliefs is the principle to do the right thing every time, no matter the consequences. Amjad takes great pride in encouraging his colleagues to bring their whole self to work and is an advocate for diversity and inclusiveness within the workplace. Amjad’s goals include continued professional and personal development, whilst building and developing the skills of the people around him.

Amjad intends to continue growing his restructuring experience, taking on more responsibility in projects and leading larger teams. Amjad’s aspirations are to take the Joint Insolvency Examination Board examinations to become a licensed insolvency practitioner.

Outside of work, Amjad is passionate about community service and looks for ways to improve the lives of others around him and is a regular blood donor. Amjad enjoys keeping fit and active through a variety of sports, including competing in kickboxing competitions, playing badminton and jogging regularly. Amjad’s proudest recent accomplishments include, mentoring a colleague in the EY offshore team in India and pioneering a presentation to his team on their culture, goals and aspirations which was rolled out across the UK to raise awareness and encourage diversity and inclusiveness. Amjad is also the first individual in the UK Restructuring team to achieve an EY badge in Data Visualisation demonstrating his passion to learn and implement analytics in client engagements.

Amjad is also an active member of the Restructuring Wellbeing Group at EY and recent contributions include creating positive wellbeing messages during the COVID-19 pandemic, participating in the Positive Programme which highlighted the importance of having an emotional barometer, encouraged walking meetings and a project wellbeing checklist which ensures colleagues are cared for at various phases of a project.

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An open letter from the CEO

In brief

Conducting a materiality assessment

Mapping and engaging stakeholders

Embedding a sustainability mindset throughout operations

Reviewing data processes and controls

Establishing targets

Developing a strategy, policies and implementation plan

Setting sustainable goals

Identifying and rating opportunities

Identifying and rating risk exposure

The incoming global baseline for sustainability disclosures: the ISSB consultation

An open letter from the CEO

In brief

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Conducting a materiality assessment

Mapping and engaging stakeholders

Embedding a sustainability mindset throughout operations

Reviewing data processes and controls

Establishing targets

Developing a strategy, policies and implementation plan

Setting sustainable goals

Identifying and rating opportunities

Identifying and rating risk exposure