gssbsecretariat@globalreporting.org

Item 01 – GRI Topic Standard Projectfor Economic Impact – Proposed
members for Working GroupFor GSSB Approval
Date18 December 2023

Meeting16 January 2024

ProjectGRI Topic Standard Project for Economic Impact

Description

The Global Sustainability Standards Board (GSSB) has identified the GRI
Economic Impact-related Topic Standards review as a priority project. The
proposal was approved in the GSSB meeting of September 2023.
This paper presents the first list of nominations of members of the working
group and its subgroups for information and approval by the GSSB.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. TheGSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2024

Contents
1. Background ......................................................................................................................................... 3
2. Selection process and criteria ............................................................................................................. 3
3. Proposed working group composition ................................................................................................. 4

Page 2 of 1411. Background

23The GSSB approved the project proposal for the GRI Topic Standard Project for Economic Impact
following its meeting on 14 September 2023.

456In line with the GSSB’s Due Process Protocol, the GSSB confirmed its intention to form a multistakeholder working group (WG) to provide technical advice for developing the revised TopicStandard.

78910This document presents the proposed working group composition for information and approval by theGSSB. The Standards Division will present the nominated experts for approval in the January 2024
meeting. All the nominated members have confirmed their availability and interest in participating in
the working group and its subgroups.

112. Selection process and criteria

1213

As per the due process protocol, working group members are appointed by the GSSB and shouldreflect a balance of multi-stakeholder constituencies.

1415
16

The Standards Division proposes 17 candidates1 to form part of the working group responsible forrevising GRI economic impact-related Standards. With the focus on economic impact-related topics,
different constituencies will have an equal voice in the working group.

1718As part of the revision, the working group will, in collaboration with the Standards Division, define thescope and boundaries of the revised GRI Standards, including focus areas, priorities, and structure.

192021222324The working group will subsequently be divided into subgroups to develop recommendations on
specific topics as part of the standards development. Working group members can nominate
colleagues with specific expertise for the subgroup work. The Standards Division has endeavoured toensure the representation of all stakeholder constituencies in the working group or its subgroups onwhich GSSB membership is based. In addition, geographical, gender, and cultural diversity will beencouraged.

25262728

In line with the due process protocol, the working group will report to the GSSB and seek guidance
and advice whenever required to advance the revision project or when they cannot reach aconsensus. When the working group is satisfied that it has a proposed (set) of draft Standard(s) thatis ready for public consultation, the draft(s) are presented to the GSSB for approval.

293031

According to the due process protocol, the Standards Division has aimed to have experts from eachconstituency on which the membership of the GSSB is based: business enterprise, civil society,investment institution, labor, and mediating institution.

1 Additional members may be proposed to the GSSB at a later date.

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32

3. Proposed working group composition

33

Table 1. Proposed working group composition
#Name

Title

Organization

Constituency

RegionExtract of background and experience

1

Alberto
Alemanno

Founder

The Good Lobby

Civil Society
Organization

EuropeAlberto Alemanno is the Jean Monnet
Professor in European Union Law at HEC
Paris, and Founder of The Good Lobby, anonprofit civic start up aimed at equalizing
access to power through unconventional
collaborations between civil society, the private
sector and philanthropies. Alberto’s researchhas been centered on how the law may be
used to counter social, health, economic, andpolitical disparities of access within society.
Alberto is also permanent visiting professor at
the College of Europe, Bruges, where heteaches participatory democracy, at theUniversity of Tokyo School of Public Policy, theSchool of Transnational Governance at theEuropean University Institute in Florence, as
well as scholar at The Rutgers Institute for
Corporate Social Innovation.

2Alex Gordy

Technical Director

EITI (ExtractiveIndustries
Transparency
Initiative)

Mediating Institution

Asia

Alex leads the EITI International Secretariat’s
technical work, including on Validation, opendata, systematic disclosure of EITI data and on
state-owned enterprise transparency. He acts
as Secretary to the EITI Board's Validation
Committee and was previously Validation
Director.

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Alex has over 17 years of experience inprivate-sector business intelligence andpolitical risk analysis covering banking, financeand the extractive industries in Africa and Asia.
He has published extensively and spoken at
many conferences on these topics. His earlier
professional experience includes working at
the United Conference on Trade andDevelopment and the European Bank for
Reconstruction and Development.
3Anne Linsay

Responsible
Investment
CoordinatorInternationalTransport
Workers’
Federation

LaborEurope

Anne Lindsay is the Responsible Investment
Coordinator for the International Transport
Workers’ Federation, highlighting the rights oftransport workers worldwide and actions
needed to support the shift to sustainabletransport. A particular focus for Anne’s role isengaging with trustees, pension funds andasset managers on ways to increase respectfor human rights in global value chains andsupport a just transition. She is an active
member of the Committee on Workers’ Capital,
chairing the CWC’s taskforce on strategic
policy and has represented the ETUC on theEU Sustainable Finance Platform.
Before joining the ITF in June 2020, she
worked as Lead Analyst on the Private Sector
at the Catholic Agency for Overseas
Development. As well as leading work on
business and human rights, she contributed tosuccessful civil society advocacy for the EU
Non-financial Reporting Directive, the Modern
Slavery Act, and the UK Bribery Act. She wasa director of the CORE corporate accountability
coalition from 2011 to 2018.

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4Carlota dePaula Coelho

Policy LeadB LabCivil SocietyOrganization

EuropeCarlota is Policy Lead at B Lab, a global nonprofit behind the B Corp movement,
businesses committed to transforming theglobal economy to benefit all people,communities, and the planet through economicsystems change.
She has a background in European Union Law(LL.M) and leads advocacy initiatives in thesphere of sustainable finance in collaboration
with other Civil Society Organizations andresponsible businesses. She's also a memberof EFRAG TEG, the European Commission'sadvisory body for the development of the newEuropean Sustainability Reporting Standards.
She's a former corporate sustainability
consultant, specialized in impact
measurement, ESG reporting and assurance.

5Christina
O'BrianSenior Vice
President of CSR
Data and Reporting

Bank of America

Business Enterprise

NorthAmerica

Christina O'Brien is the Senior Vice Presidentof CSR (ESG) Data and Reporting at Bank ofAmerica (BofA). Tina would represent abusiness enterprise perspective to the GRI
working group, bringing her extensive
experience leading external CSR reporting for
one of the world’s premiere financial
institutions. In addition to her disclosure work,
Tina also instituted a data and reporting
controls program for ESG data at BofA. In
previous BofA roles, Tina worked in merchantservices oversight, payments strategy andcompliance communications.

6

DelilahRothenberg

Co-Founder andExecutive Director

Predistribution
Initiative

Civil Society
Organization

NorthAmerica

Delilah Rothenberg is a Co-Founder and theExecutive Director of the Predistribution
Initiative (PDI), a multi-stakeholder non-profit
supporting investors and their stakeholders inPage 6 of 14strategies to share more wealth and influencewith workers and communities, ultimately
reducing system-level risks that affect both
portfolios and stakeholders. Delilah brings
nearly two decades of experience in financeacross asset classes – particularly working inprivate equity, infrastructure, and project
finance with a focus on financing, economicinclusion, and sustainability for over 12 years.
Previously, Delilah worked in sell-side equities
with Bear Stearns and investment researchwith GLG. Delilah has served in advisory
capacities for the Council of Institutional
Investors (CII), Capitals Coalition, For the Long
Term, and NYC Comptroller Brad Lander. She
is an Executive Fellow at the Rutgers Institutefor the Study of Employee Ownership andProfit Sharing and former OSF Fellow. She hasserved on various committees for the Global
Reporting Initiative (GRI), Sustainability
Accounting Standards Board (SASB),
Principles for Responsible Investment (PRI),
Global Impact Investing Network (GIIN), andTaskforce on Inequality and Social-related
Financial Disclosures (TISFD). Delilah
currently sits as a member of the TechnicalCommittee for GRI’s Financial Services Sector
Standard on Capital Markets.
7Evan Harvey

Managing Director,Audit & Assurance

Deloitte & Touche
LLP

Business EnterpriseNorthAmerica

Evan is an Audit & Assurance managing
director at Deloitte & Touche LLP, specializing
in Environmental, Social, and Governance(“ESG”) and Sustainability. He previously
worked as the Global Head of Sustainability for
Nasdaq, where he managed corporate
sustainability (ESG strategy), philanthropy,volunteerism, and purpose projects. Evan has

Page 7 of 14held several nonprofit board and working groupleadership roles and served on the Global
Reporting Initiative’s Global Sustainability
Standards Board (GSSB). He is the primaryauthor of Nasdaq’s “ESG Reporting Guide” andhis work has been published in both Forbes
and Capital Finance International8Joseph Mitchell

Assistant Secretary

Australian Councilof Trade Unions

LaborOceania

Joseph Mitchell is the Assistant Secretary ofthe Australian Council of Trade Unions(ACTU). The ACTU is the peak trade union
body in Australia. Together with its 42 affiliate
unions, the ACTU represents nearly 2 million
trade union members across a broad spectrumof industries and occupations in both the publicand private sectors.
Joseph joined the ACTU in 2016 and mostrecently led the ACTU Centre for Workers'
Capital overseeing the ACTU's national andinternational engagement on superannuation
and retirement outcomes for working people.
He has extensive experience across the tradeunion movement, Australia's $3.5 trillion
superannuation industry, responsible
institutional investment, compliance, andgovernance.

9KaunainRahmanBusiness IntegritySpecialist

Transparency
International

Civil Society
Organization

EuropeKaunain is the Business Integrity Specialist atTransparency International (TI), and her role
revolves around advancing integrity inbusiness—an integral component of TI's
movement-wide strategy.
She contributes to projects such as Integrity
Pacts (IP) and Business Integrity Country
Agenda (BICA), focusing on transparent
contracting and advancing integrity practices atthe national level. Kaunain also leads TI's

Page 8 of 14

efforts in addressing corruption through private
sector sustainability reporting (e.g., ESG).
Previously, she served as Research
Coordinator at TI, and her main responsibilities
lay with the Anti-Corruption Helpdesk. In theNGO sector, she has campaigned for nuclear
disarmament as Regional Ambassador forSouth Asia at Global Zero in the USA andvolunteered with the Child in Need Institute(CINI) in India. In the private sector, she has
worked as an associate consultant for internal
audit services at Ernst and Young (EY) inIndia. Her other qualifications include degrees
in Political Science and Human Rights.
10

Luis PereraAldama

Academic andAuthor

INSEAD Business
School;Universidad deMontevideo;
Universidad deBurgos; Center on
Social andEnvironmental
Accounting
ResearchMediating Institution

Latin
America

Luis Perera-Aldama was the PwC Chile partnerin charge of Sustainable Business Solutions
since 2004 until his retirement in June 2012
and, throughout his 38 years career, aseasoned audit partner with wide international
experience servicing many audit andsustainability clients and projects, management
positions within the South American firms ofPwC and member of the auditing standard
committees of the professional accounting
bodies in Uruguay and Chile.
He is the author of several papers onsustainability reporting, has written many
books and chapters on the socio-economic
dimension of sustainability reporting and has
been engaged in the past as a technical expert
to GRI working groups, for the G3, G3.1 andG4 versions (on Reporting as a process,Materiality and Report Content, andBoundaries.)

Page 9 of 14

11Lynn Pamment

Comptroller &Auditor General forJersey

International
Public Sector
AccountingStandards Board(IPSASB)

Civil Society
Organization

EuropeLynn Pamment is a UK representative on theInternational Public Sector AccountingStandards Board (IPSASB). In December
2022, IPSASB confirmed its role in advancing
public sector sustainability reporting.
Lynn Pamment is Comptroller & Auditor
General for Jersey, an appointment she tookup in January 2020. Prior to her appointment inJersey she was a lead partner in PwC UK’s
Government and Public Sector Assurance
practice where she gained over 30 years
experience of working in an assurance andadvisory capacity with public and private sector
organizations in the UK and beyond.

12Dr. MarioCharles Abela

Strategic Advisor

Value Balancing
Alliance

Mediating Institution

EuropeDr. Mario Abela FCPA FCMA is a Strategic
Advisor to the Value Balancing Alliance andExpert Advisor on Corporate Reporting at Bain
&Co. He is the Global Chair of World Intangible
Capital Initiative and Vice-Chair of the IMA’s
Sustainable Business Management
Committee. Mario is a recognised expert inaccounting, reporting and governance. Marioholds a PhD in Accounting from the Universityof London, a Masters of Science from
Linkoping University, Sweden and a Bachelorof Commerce from the University ofMelbourne, Australia.
He has held senior executive positions in boththe public and private sector and for the last
decade has been working in the area ofsustainability and the importance of accounting
and governance in companies transitioning to asustainable economy. Mario is passionate
about promoting the role accounting andgovernance can play in driving towards more

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sustainable businesses and is a frequent
presenter at international conferences andseminars.
13Olumide Lala

Executive Director

Climate TransitionLtd.

Investment Institution

AfricaOlumide Lala is the Co-Founder and Executive
Director of Climate Transition Limited as wellas the Chief Executive Officer & Board
Member for the Climate Finance & Investment
Accelerator Limited.
Olumide has devoted his career to helping
business leaders and governments findsolutions to the global challenges of climatechange, sustainable finance and capital
markets infrastructure development gaps.
He has provided advisory services to a numberof financial institutions, regulators, andgovernments in countries across Africa. His
areas of focus include sustainable
development in emerging economies, climatechange mitigation/adaptation strategies andclimate finance.
Olumide has over 30 years Banking & CapitalMarkets experience delivering technologyenabled strategic solutions and products thathave created value and wealth to clients.
He holds an MBA from the Imperial College,London, UK, an MSc. in Business Systems
Analysis & Design from London City University,London UK, and a BSc in Accounting from theUniversity of Hull, UK.

14Rodney
NdambaChief Executive

Institute forSustainability
Africa (Insaf)

Civil Society
Organizations

AfricaRodney is the Chief Executive/Founder of theInstitute for Sustainability Africa ((INŚAF) andis a Fellow Member of the Association ofPage 11 of 14

Chartered Certified Accountant (FCCA) (UK)and Registered Public Practice Accountant inZimbabwe. He holds a Master of Arts in
Accounting and Finance (University ofHuddersfield, UK) and a Bsc (Hons) in
Accounting (Oxford Brookes University, UK).
He is a GRI Certified Sustainability
Professional. He has over 20 years ofexperience working in the private andacademic sector in Zimbabwe and former
University Lecturer. Rodney is a former GRI
Stakeholder Council Member for Africa (6years). He is also a member of the Zimbabwe
Stock Exchange Listing Committee, andAdvisory Committee Member of The ESG
Exchange. He was the lead Consultant to the
GRI and UN-OLLDC Pilot Project on
Sustainability Reporting in Malawi. He has also
been a Subject Matter Expert in Kenya andSouth Africa.
15Sharmeen
Contractor

Lead, Market
Systems andInvestors

Oxfam America

Civil Society
Organizations

NorthAmerica

Sharmeen leads investor advocacy at Oxfam
America. In this role, she plays multiple roles
as an advocate, ally, educator, and criticalfriend to investors to ensure that they
understand the social and environmental
impacts and risks of their investments.
Prior to Oxfam, she worked at SoC Investment
Group (formerly CtW Investment Group) as an
ESG Research and Engagement Specialist
where she focused on providing research toand engaging in advocacy with investors on
issues of human capital management. From
2011-2015, Sharmeen was at MSCI, Inc. in theESG team conducting research, providing
thought leadership, and informing on MSCI’s

Page 12 of 14

1617

SachikoIchikawa

Shivaram
RajgopalBoard Director

Kester and Byrnes
Professor

Olympus andTokyo Electron

Columbia
Business School(CBS)Business EnterpriseMediating Instituion

AsiaNorthAmerica

ESG methodology for both companies andcountries.
Serves as a board director for two prominentcompanies listed on the Tokyo Stock
Exchange, namely Olympus and Tokyo
Electron, and also holds a directorship at theBoard Directors Training Institute (BDTI), a
public interest institution dedicated toadvancing corporate governance. In her role,
she actively spearheads sustainability
discussions during board meetings, overseeing
the governance of the management team, andchampioning the principles of stakeholder
capitalism.
Possessing a wealth of knowledge andrecognized as an FSA credential holder ofSASB, she brings a strategic and informed
perspective to her responsibilities. With abackground as a lawyer specializing in Human
Resource Management and a current position
as a GRI Labor Group Advisor, she is wellversed in navigating the intricate landscape ofstakeholder capitalism.
Shivaram is the Kester and Byrnes Professor
at the Columbia Business School (CBS). He isa world-renowned expert on ESG, financial
reporting issues, fraud, executive
compensation, corporate culture and corporate
governance.
Professor Rajgopal has been internationallyrecognized for his scholarship on several
occasions including the prestigious American
Accounting Association (AAA) Notable
Contribution to the Literature Award (thrice),

Page 13 of 14

Graham and Dodd Scroll Prize given by theFinancial Analysts Journal (twice) and the Glen
McLaughlin Award for Research in Accounting
Ethics (thrice). Shiva is passionate aboutbridging academic theory with policy setting
and corporate practice. He writes a regularcolumn for Forbes and has published op-eds inevery major outlet. He advises think tanks,asset management firms, advisory firms, andprofessional and trade associations.

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