National Standard Setters Sustainability Forum

The National Standard Setters (NSS) Sustainability Forum is an advisory forum comprised of the Technical Director, or equivalent, of National Standard Setters, including the UKEB. As the UK National Standard Setter for IFRS Accounting Standards, UKEB is a member and is represented by its Technical Director, Seema Jamil-O’Neill, who is also the forum Chair.

Role and Purpose

The purpose of the NSS Sustainability Forum is to develop an understanding of connectivity issues between IFRS Accounting Standards and IFRS Sustainability Disclosure Standards, consider possible solutions that would address the stakeholder needs for connectivity between information presented in companies’ sustainability reports and financial reports, and share them with ISSB and IASB as they develop high quality international standards.

Members have a particular interest in, or responsibility for, the overlap between IFRS Accounting Standards and IFRS Sustainability Disclosure Standards. 

NSS Sustainability Forum Terms of Reference

Group Members

Chair

Seema Jamil-O'Neill

Seema Jamil-O'Neill is UKEB Technical Director. From January 2017 to April 2020, Seema was Head of Accounting and Reporting Framework at the UK Department for Business, Energy and Industrial Strategy, where she led the team responsible for maintaining the integrity of the UK’s Accounting and Reporting Framework as the UK exited the European …

Seema Jamil-O'Neill is UKEB Technical Director. From January 2017 to April 2020, Seema was Head of Accounting and Reporting Framework at the UK Department for Business, Energy and Industrial Strategy, where she led the team responsible for maintaining the integrity of the UK’s Accounting and Reporting Framework as the UK exited the European Union. In that role, Seema also represented the UK at the European Commission’s Accounting Regulatory Committee, European Council working groups, the UN Accounting Expert Group and at numerous UN conferences. Prior to that, Seema worked as an accounting standard setter at the Financial Reporting Council, specialising in the development of financial instrument and insurance standards. Seema started her career as an auditor and is a fellow of the Institute for Chartered Accountants in England and Wales.

Members

Amelia Sharman

Amelia Sharman is the Director of Sustainability Reporting at the External Reporting Board (XRB), responsible for managing the execution and coordination of the climate-related disclosure framework for Aotearoa New Zealand, as well as the XRB’s wider sustainability reporting work programme. She works closely with the accounting, and audit and assurance teams, at the …

Amelia Sharman is the Director of Sustainability Reporting at the External Reporting Board (XRB), responsible for managing the execution and coordination of the climate-related disclosure framework for Aotearoa New Zealand, as well as the XRB’s wider sustainability reporting work programme. She works closely with the accounting, and audit and assurance teams, at the XRB on matters relating to sustainability assurance and the connectivity between financial and non-financial information. Amelia has an extensive background in climate and sustainability policy areas, having held a range of project and policy roles across the public and private sectors in New Zealand and the United Kingdom. She has a PhD from the London School of Economics, an MSc from the University of Oxford, and an MA(Hons) from the University of Auckland.

Bee Leng Tan

Bee Leng Tan is the Executive Director of the Malaysian Accounting Standards Board (MASB). She has more than 30 years of work experience and prior to joining the national standard-setter board, she had been involved in public practice as well as in commerce and industry where she served in senior management roles in …

Bee Leng Tan is the Executive Director of the Malaysian Accounting Standards Board (MASB). She has more than 30 years of work experience and prior to joining the national standard-setter board, she had been involved in public practice as well as in commerce and industry where she served in senior management roles in publicly listed companies. Internationally, she currently represents the MASB in the IFRS Advisory Council and the IASB Emerging Economies Group. She retired from the IASB SME Implementation Group on 30 June 2022, after having served two terms of 3-year since 1 July 2019. On the professional front, she serves as a member of the ACCA Global Forum for Corporate Reporting as well as the Technical Advisory Group of IFR4NPO (International Financial Reporting for Non-Profit Organisations) project that is managed by a partnership between Humentum and the Chartered Institute of Public Finance and Accountancy (CIPFA).

Katharine Christopoulos

Katharine Christopoulos is Director of the Accounting Standards Board (AcSB) in Canada. The AcSB is an independent body with the authority to establish accounting standards for use by all Canadian entities outside the public sector. The AcSB serves the public interest by establishing standards for financial reporting by all Canadian private sector entities …

Katharine Christopoulos is Director of the Accounting Standards Board (AcSB) in Canada. The AcSB is an independent body with the authority to establish accounting standards for use by all Canadian entities outside the public sector. The AcSB serves the public interest by establishing standards for financial reporting by all Canadian private sector entities and by contributing to the development of internationally accepted financial reporting standards. Katharine has been a member of the AcSB staff for over a decade. Prior to that, she worked in practice dealing with complex accounting issues and assisting companies in the transition to IFRS. Katharine is a Chartered Professional Accountant.