RICHARD BARKER is a member of the International Sustainability Standards Board (ISSB). He is on leave from Saïd Business School, University of Oxford, where he is Professor of Accounting and served as Deputy Dean, Associate Dean for Faculty and Academic Director of the MBA. He is also Senior Associate Research Fellow at Christ Church, Oxford. Richard has previously served on the technical staff of the International Accounting Standards Board (IASB), as well as on the board of the UK’s financial accounting standard setter. Richard is the recipient of several teaching prizes, including ‘Most Acclaimed Lecturer’ in the Social Sciences Division (awarded by Oxford University Student Union) and the Pilkington Teaching Prize (awarded by the University of Cambridge). Richard designed and directed Oxford’s Leading Sustainable Corporations online programme. He qualified as a chartered management accountant while at ICI (now AstraZeneca). He holds a BA from the University of Oxford and a PhD from the University of Cambridge. ALAN TEIXEIRA has been deeply involved in technical accounting and financial reporting for over 40 years. A New Zealander, he is an award-winning educator who has written extensively on accounting matters, including being the lead author of an introductory financial accounting textbook. He balanced an academic career at the University of Auckland while providing technical support to PwC and EY. In 2003 he joined ICANZ, leading the process for bringing IFRS Accounting Standards into New Zealand. In 2005 he joined the staff of the IASB, rising to be its Senior Technical Director. He led the development of many of the IFRS Accounting Standards used today. He also helped to develop the specifications for XBRL and the was an author of the International Integrated Reporting Framework. In 2015 he joined Deloitte as its Global Head of IFRS Research. He provides IFRS technical support to its most important audit engagements. Alan was heavily involved in the development of the first IFRS Sustainability Disclosure Standards. He holds a BCom an MCom and a PhD in Accounting and Finance from the University of Auckland and is a Fellow of CAANZ, sitting on its UK Council.