Hironori Fukukawa became a member of the International Ethics Standards for Accountants in January 2017. He was nominated by the Japanese Institute of Certified Public Accountants (JICPA).

Prof. Fukukawa is a Professor of Accounting at Hitotsubashi University, Japan. He earned a bachelor’s degree, a master’s degree and a PhD (accounting) from Hitotsubashi University. He was a Fulbright Visiting Scholar at the University of Southern California from 2003 to 2004. He served as the Vice Dean of the Graduate School of Commerce and Management of Hitotsubashi University (2014–2016).

His research interests include auditors’ risk assessments and audit planning decisions, the effects of professional skepticism on auditors’ judgment and decision making, and audit market and audit pricing issues. He has published research articles in several academic journals including: Auditing: A Journal of Practice & Theory, Abacus, International Journal of Auditing, and International Journal of Approximate Reasoning.

Vania Borgerth was appointed to the International Ethics Standards Board for Accountants (IESBA) in January 2021 as a self-nominated public member.

Ms. Borgerth has served as the Head of Brazilian Network for Integrated Reporting since 2012 and is a member of the Expert Panel of Accounting for Sustainability – A4S. She is a Board Member at SHIFT Project and serves as the Brazilian Institute for Corporate Governance’s representative at the International Integrated Reporting Council.  She is a Member of the International Standards for Accounting and Reporting, (an arm of UNCTAD) and is the former Head Accountant at the Brazilian Development Bank (BNDES) - responsible for promoting transparency best practices, such as international accounting and auditing standards, corporate governance and the Integrated Reporting both in Brazil and abroad (1992-2020).

Ms. Borgerth is also the former Brazilian representative at the Advisory Council of the IFRS (2015-2020) and the Consultative and Advisory Groups of the IAASB – International Auditing and Assurance Standards Board(2010-2019) and IESBA- International Ethics Standards Board for Accountants (2015-2019).

Ms. Borgerth is a PhD student at FUCAPE Business School, where she is also a lecturer.

Lyn Provost (CNZM) was the Controller and Auditor General of New Zealand from 2009 to 2017. Before that she was Deputy Commissioner of New Zealand Police for eight years. 

Ms. Provost is a Chartered Accountant (FCA) and holds a Bachelor of Commerce and Administration. She was the audit director on the world's first set of accrual financial statements produced by a government and has devoted herself to improving public management and auditing in the public sector both in New Zealand and internationally.

Ms. Provost has held positions in private sector auditing firms in London and South Africa, and senior public sector roles in the State Services Commission and Archives New Zealand.  

At present, Ms. Provost sits on a number of boards in governance and advisory roles. She is Patron for Transparency International New Zealand. 

A revised and updated version of IFAC’s Policy Position Paper 8, Enhanced Organizational Reporting: Integrated Reporting Key, is available on the IFAC website. The paper outlines IFAC position that integrated reporting is the way to achieve a more coherent corporate reporting system, fulfilling the need for a single report that provides a fuller picture of organizations’ ability to create value over time.

Other IFAC’s views detailed in the paper are:

• IFAC’s strong support for the International Integrated Reporting Council and implementation of its Framework;
• that the integrated report can be used as an “umbrella” report for an organization’s broad suite of reports and communications, enabling greater interconnectedness between different reports and recognizing that there is a range of different frameworks and regulations available, and under development;
• the importance of reporting that produces information on which assurance conclusions can be expressed, in accordance with high-quality international assurance standards; and
• the accountancy profession’s significant contribution, and its important role, in developing and implementing enhanced organizational reporting, with professional accountants playing an important role in broad-based organizational reporting arrangements, and in providing assurance.

This updated edition of the paper includes a new section, “A Coherent Corporate Reporting System with Integrated Reporting”, which describes integrated reporting in more detail and the connection to integrated thinking as a foundation.

Integrated reporting is the way to achieve a more coherent corporate reporting system, fulfilling a need for a single report that provides a fuller picture of organizations’ ability to create value. Integrated reporting can be used as an “umbrella” report for an organization’s broad suite of reports and communications, enabling greater interconnectedness between different reports. IFAC also strongly supports the International Integrated Reporting Council and the implementation of its Framework.