Panel discussion ❷ 
Climate-related risks in the financial statements
Bruce Mackenzie
IASB member

Mr. Bruce Mackenzie was appointed to the International Accounting Standards Board in October 2020. He was appointed as Chair of the IFRS Interpretations Committee from 1 March 2022. Mr Mackenzie also served as a member on the IFRS Interpretations Committee from July 2014 to June 2020.
He has been a member of the Financial Reporting Standards Committee of South Africa and has served as Chair of the Standard Setters Committee of PAFA (Pan African Federation of Accountants).
He qualified as a Chartered Accountant and Registered Auditor in South Africa.

Michiaki Matsumoto
Senior Manager, Head of Department, Financial Accounting & Tax Dept., Accounting & Finance Div., Nippon Steel Corporation (April, 2021-present)

He is now belongs to conference bodies below.
● A board member of the Technical Committee: ASAF in the Accounting Standards Board of Japan(ASBJ)
● A board member of the Technical Committee: Revenue Recognition in the Accounting Standards Board of Japan(ASBJ)
● A member of the Working Group on the Endorsement of IFRS in the Accounting Standards Board of Japan(ASBJ)
● A member of the Council of Experts Concerning the Revision of the Quarterly Disclosure System in the Tokyo Stock Exchange

George Iguchi
CMA/CFA
Nissay Asset Management, Executive Officer/Chief Corporate Governance Officer/ Deputy Head of Investment Division

Mr. Iguchi now belongs to conference bodies below.
● A member of the IFRS Advisory Council
● A member of the Business Accounting Council and the Expert Panel on Sustainable Finance Corporate, a temporary member of the Financial System Council in the Financial Services Agency
● A board member of the Sustainability Standards Board of Japan(SSBJ)
● a chairman of Sustainability Report Study Group in the Securities Analysts Association of Japan

Chika Saka
Professor, the School of Business Administration, Kwansei Gakuin University

Ms. Saka became a professor at the School of Business Administration in Kwansei Gakuin University in 2008.
She is now belongs to conference bodies below.
● A board member of the Sustainability Standards Board of Japan(SSBJ)
● A member of the Business Accounting Council in the Financial Services Agency
● A board member of the Sustainability Standards Board of Japan(SSBJ)
● An associate member of the Science Council of Japan
● A member of the Environmental Council in Osaka Prefectural Government and Osaka City
● An executive board member of the Japanese Economic Association
● A trustee of the Japan Accounting Association

Emi Chujo
Board member (full-time), the Accounting Standards Board of Japan (ASBJ)
and the Sustainability Standards Board of Japan (SSBJ)

Board member (full-time), the ASBJ and the SSBJ (2022-present)

Eriko Otokozawa
Executive Board Member, JICPA

Current position from 2022.

JICPA
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