IFRS Foundation

SASB Standards Staff

SASB Standards Technical Staff

Bryan Esterly Bryan Esterly Chief Technical Officer – SASB Standards San Francisco, CA
As the Chief Technical Officer for the SASB Standards, Bryan Esterly guides the technical staff’s standard-setting activities to maintain and improve the SASB Standards, including collaborating with the SASB Standards Board in its reviews and approvals of updates to the Standards. His role is centered on supporting the staff’s research and consultations with industry and investors in order to drive the standardization of financially material sustainability information in corporate reporting for investors. Prior to the Value Reporting Foundation and SASB, Mr. Esterly worked in the financial risk management industry, most recently serving as Vice President with Aon’s Financial Services Group. He is a CFA charterholder.
Lynn Xia Lynn Xia Director of Research – SASB Standards San Francisco, CA
As Director of Research, Lynn Xia supervises technical staff covering SASB Standards and provides oversight on technical staff’s execution of standard-setting activities, sector coverage and organizational projects. Ms. Xia contributes to research team strategy and process development as a member of the research team leadership. Previously, Ms. Xia led research and standards development at SASB for the Food & Beverage sector. Prior to joining SASB in 2017, Ms. Xia served as an economic consultant to leading law firms where she prepared damages analyses and expert witness reports for commercial litigation. Ms. Xia holds an MBA and Master of Environmental Management from Duke University and BS in Business Administration and BA in Environmental Sciences from the University of Southern California.
Devon Bonney Devon Bonney Associate Director of Research Denver, CO
Devon Bonney leads research and standards development for the Food & Beverage sector of the SASB Standards. Her role is centered around engagements with industry, investors and subject matter experts to develop and drive the adoption of SASB Standards. Previously, Ms. Bonney worked in environmental health for the Commonwealth of Massachusetts. Ms. Bonney holds an MBA from the University of North Carolina, a Master of Environmental Management (MEM) from Duke University, and a Bachelor of Arts in Politics from Bates College.
Taylor Reed Taylor Reed Associate Director of Research San Francisco, CA
As Associate Director of Research, Taylor Reed supervises technical staff on the research team and provides oversight on technical staff’s execution of standard-setting activities, sector coverage, and organizational projects for the SASB Standards. Previously, Ms. Reed led research and standards development at SASB for the Consumer Good sector. Prior to joining SASB in 2017, Ms. Reed conducted equity research to identify sustainability-driven business opportunities and risks at an investment firm to inform its global equity strategy. Ms. Reed holds BAs in International Studies and French from the University of Idaho and an MBA from Boise State University, where she was awarded the UN Global Compact’s Recognition of Excellence in Reporting for producing the University’s inaugural sustainability report.
Greg Waters Greg Waters Associate Director San Francisco, CA
As Associate Director of Research, Greg Waters supervises technical staff on the research team and provides oversight on technical staff’s execution of standard-setting activities, sector coverage, and organizational projects. He previously led standards development for the Technology & Communications sector of the SASB Standards. Prior to joining SASB in 2019, Mr. Waters spent seven years on the research team at proxy advisor Glass Lewis, where he led a team analyzing the corporate governance of North American companies. He holds an MBA in Finance from NYU’s Stern School of Business and a BA in Economics from Bates College.
Keertana Anandraj Keertana Anandraj Associate Analyst
Keertana Anandraj is an Associate Analyst working on standards research across sectors. Previously, Ms. Anandraj has worked as a Financial Analyst for a gender-lens impact investment firm conducting research on public equities at the intersection of environmental sustainability and racial equity. Prior to that, she began her career as a Research Associate on the Global Macro Team at Franklin Templeton, assisting with the development of their sovereign ESG Index. Ms. Anandraj holds a B.A. in Mathematics and a B.A. in Economics from Wellesley College.
Greg Bartholomew Greg Bartholomew Research Fellow
Greg Bartholomew is a research fellow from Deloitte & Touche, LLP. At the Value Reporting Foundation (VRF), Mr. Bartholomew is responsible for engaging with various stakeholders to maintain and improve the SASB Standards across industries. Prior to joining the VRF, Mr. Bartholomew provided professional assurance services for both public and private companies across a variety of industries. Mr. Bartholomew also served as a member of Deloitte’s National Office where he consulted on technical accounting matters and contributed publications in Deloitte’s accounting roadmap series. Mr. Bartholomew is a licensed CPA in Illinois and California, and he holds a Master of Accountancy from the University of Alabama and a Bachelor of Science in Accounting from University of Alabama at Birmingham.
Khrystyna Bochkay Khrystyna Bochkay Academic Fellow
Khrystyna Bochkay is an Associate Professor of Accounting at the University of Miami (UM) and an Academic Fellow with the ISSB technical staff. She joined the faculty at UM in 2014 after completing her PhD in Accounting at Rutgers University. Khrystyna holds a Bachelor of Science in Mathematics and a Master of Science in Statistics from Ivan Franko National University in L’viv, Ukraine. Khrystyna’s research interests include corporate disclosures, sustainability reporting, capital markets, behavioral finance, forecasting and textual analysis. Khrystyna’s research on the information value of the SEC filings, earnings conference calls, and other corporate disclosures has appeared in top accounting journals and was presented at leading conferences and meetings in the US and worldwide. In her role with the ISSB, Khrystyna provides research, analysis and strategic advice to support Board and staff decisions and manages the organization’s key relationships with the academic community.
Blanka Fuzvolgyi Blanka Fuzvolgyi Operations Associate San Francisco, CA
As Operations Associate, Blanka Fuzvolgyi acts as the liaison between the Research Team, SASB Standards Board and the public. She provides logistical support for these groups, including the organization and documentation of high-profile events such as public board meetings and external speaking engagements. She also supports the internal needs of SASB Standards Board and the Research Team through the design and implementation of processes to maximize efficiency. Mrs. Fuzvolgyi holds a BA in Secondary English Education and a Graduate Certificate in Business Foundations from the University of South Florida.
Emily Gaston Emily Gaston Analyst, Sector Lead – Financials New York, NY
Emily Gaston leads research and development for the Financials sector of the SASB standards. Ms. Gaston is responsible for engaging with industry, investors and subject matter experts to maintain and create industry specific SASB standards. Prior to starting with the Value Reporting Foundation, Ms. Gaston held various assurance roles in financial institutions in both London and New York, including Nomura Securities, Standard Life Investments, Lombard Odier Investment Managers and PwC. Ms. Gaston is a licensed CPA in New York state and holds a BSc in Accountancy from Queen’s University of Belfast. Ms. Gaston is currently pursuing an MSc in Sustainability Management at the Columbia University in the City of New York.
Claire Goydan Claire Goydan Research Analyst
Ricardo Henriquez Ricardo Henriquez Summer Research Associate Remote
Ricardo supports the Research Team’s as a Summer Research Associate. His role is primarily focused on advancing the international applicability of SASB Standards. He collaborates with Analysts to assess the financial materiality of ESG issues, advance performance measurement, and help drive forward projects designed to facilitate the market’s use of the Standards. Ricardo is a PhD Candidate in Finance at IAE Aix-Marseille University.
Rommie Johnson Rommie Johnson Technical Strategy Lead Denver, CO
Rommie Johnson is the Technical Strategy Lead for the Value Reporting Foundation’s Research Team. In this role, he shapes and drives forward the organization’s strategy to ensure SASB Standards are incorporated as a core and coherent component of the financial disclosure infrastructure of global capital markets. Previously, Mr. Johnson worked in a variety of strategic communications and policy-focused positions with the Sustainability Accounting Standards Board (SASB) and as a sustainable finance consultant to companies, investors, and market intermediaries. Mr. Johnson has more than 25 years of varied and often multi-disciplinary business experience with a background in the publishing industry, entrepreneurial ventures, sustainability, consulting and nonprofits. Mr. Johnson earned B.S. and MBA degrees from the University of Florida and holds both the Fundamentals of Sustainability Accounting (FSA) Credential and the Fundamentals of Integrated Reporting certificate.
Jordan Knights Jordan Knights Research Fellow Remote
Jordan Knights is a research fellow from KPMG. At the Value Reporting Foundation (VRF), Mrs. Knights is responsible for engaging with industry, investors and subject matter experts to maintain and improve the SASB Standards across sectors. Prior to joining the VRF, Mrs. Knights provided professional assurance services for both public and private companies across a variety of industries. Mrs. Knights is a licensed CPA in Illinois and holds a Master of Accounting Science (MAS) and Bachelor of Science in Accounting (BA) from University of Illinois – Urbana Champaign.
Max Le Merle Max Le Merle Analyst
Max Le Merle is a generalist leading research and standards development for the SASB Standards. His role is centered around engagements with industry, investors and subject matter experts to develop and drive the adoption of sustainability-aligned market standards. Prior to joining the VRF, Mr. Le Merle worked as an investment professional on Oaktree Capital Management’s Special Situations team. Previously, Mr. Le Merle has worked at BlackRock assisting with the creation of their impact investment platform, and at Google supporting their small business team in Singapore. Mr. Le Merle has also served on the Downtown Los Angeles Neighborhood Council as an elected city official and on the junior boards of Children’s Bureau LA and KIPP LA - nonprofits focused on improving quality of life for children from underserved communities. He holds a BSc in Mathematics and a BSc in Computer Science from Trinity College, and currently serves on the executive board of the college's National Alumni Association.  
Michael Lowe Michael Lowe Research Analyst
Michael Lowe is an Analyst working on standards across various sectors. His role involves engaging with external stakeholders and subject matter experts to develop industry-specific reporting standards for financially-material sustainability information. Mr. Lowe previously held both equity investment analysis and ESG research roles with Parnassus Investments, where he incorporated fundamental and ESG factors into investment recommendations while helping develop the firm’s ESG integration process. Mr. Lowe is a CFA Charterholder, and he graduated magna cum laude from Tulane University with a double major in Finance and Economics and Specializations in Energy and Entrepreneurial Management.
Laura Nelson Laura Nelson Associate Director of Market Engagement Denver
As Associate Director of Market Engagement, Laura Nelson develops relationships and structures engagements with market participants for dialogues with the Research Team and SASB Standards Board regarding feedback on financially-material sustainability topics. This feedback ensures that the SASB Standards update process remains market informed. Her work includes managing the activities related to the SASB Standards Advisory Group (SAG), a standing committee of volunteer industry experts who provide feedback on the implementation and use of the SASB Standards. Prior to joining VRF, Ms. Nelson spent over 15 years in environmental, health, safety and sustainability consulting, where she specialized in supporting clients across a variety of global industry sectors with development and implementation of environmental social and governance (ESG) strategies and public disclosures. She also previously served as the Associate Director of the Beverage Industry Environmental Roundtable (BIER). Ms. Nelson holds a BS in Environmental Studies from the SUNY College of Environmental Science and Forestry and is a certified International Society of Sustainability Professionals Sustainability Associate.
Adrienne Uphoff Adrienne Uphoff Summer Research Associate San Francisco
Adrienne Uphoff is a Summer Research Associate supporting research and analysis to establish a global baseline of ESG standards. In addition to her role at the Value Reporting Foundation, she also works as a Sustainability Consultant helping organizations to conceptualize and communicate their environmental and social impact strategies. Ms. Uphoff previously worked in the hospitality industry and as a research assistant examining stakeholder perceptions on water governance issues. She holds a BA in Sustainability from Arizona State University and is currently pursuing an MBA in Sustainable Solutions from Presidio Graduate School.
Sam Wallace Sam Wallace Analyst, Sector Lead – Technology and Communications
Sam Wallace is an analyst covering the technology and communications sector of the SASB standards. He works with companies, investors and subject matter experts to develop and drive the adoption of market standards for reporting financially-material, cost-effective and decision-useful sustainability information. Prior to joining the VRF, Mr. Wallace worked in a policy and communications role on Microsoft’s newly launched UN Affairs team. Previously, he worked at an agency leading communications and marketing programs for early-stage startups and organizations in the B2B technology space, and in the legal department at Google. Mr. Wallace holds an MBA from NYU Stern and a BA from Williams College.
Corey Walrod Corey Walrod Research Analyst, Extractives London
Corey worked in energy finance for eleven years along the entire oil & gas value chain from reservoir to retail pump. With a broad background in investment appraisal, Treasury corporate finance and business development, he has a deep understanding of financial decision & risk analytics, global energy markets and upstream, midstream and downstream technologies. Advising senior executives, he managed global investment banking & joint venture relationships, negotiated multi-billion dollar transactions at both corporate and project levels and provided critical economic and due diligence expertise to a variety of project design and management teams worldwide. Leading diverse, multi-disciplinary teams in challenging environments under tight deadlines, Corey also served fourteen years in the US military flying high performance jet aircraft and special operations helicopters. He holds undergraduate degrees in history and economics with a mathematics minor. A CFA chartholder, he earned a dual Masters of Business Administration and Public Affairs from the University of Texas at Austin with concentrations in corporate and public finance. With honed expertise in wilderness survival, Corey enjoys long-distance trekking, sea kayaking and global exploration.
Tory Yoshida Tory Yoshida Analyst New York
Tory Yoshida is an Analyst working on standards across various sectors. Previously, Ms. Yoshida has worked as a management consultant for nine years at the NY office of Nomura Research Institute (NRI), a Japanese strategy consulting and a global top 10 fintech firm. She has supported mainly Asian companies in financial services and tech industries with US market entry and integrating sustainability factors into business strategy, from educating stakeholders to suggesting business directions. At NRI, she led internal initiatives to expand sustainability consulting to advocate further and inform the sustainability concept to businesses. Ms. Yoshida holds a BS in Biology and Management from McGill University.
Jing Zhang Jing Zhang Head of Climate Research San Francisco
As the Head of Climate Research, Jing is responsible for defining and executing the climate research strategy. His roles include responsibilities in standard-setting, market engagement, and external communications for climate-related areas. Previously, Jing was the Global Head of Quantitative Research at Moody’s Analytics, where he oversaw research and analytics globally, including the effort to quantify the financial impacts of climate change. Jing has numerous published books and research papers on financial risk, including the forthcoming book by Risk Publications, “Climate Change: Managing the Financial Risk and Funding the Transition.” Additionally, Jing serves as the Board Chair of Hack the Hood, a nonprofit organization dedicated to promoting economic mobility for the under-represented youth of color. Jing has a Ph.D. from the Wharton School of the University of Pennsylvania and a master’s degree from Tulane University.

SASB Standards Outreach Staff

Nicolai Lundy Nicolai Lundy Chief of Market Relationships, IFRS Foundation Denver, CO
Nicolai Lundy is the Chief of Market Relationships. He identifies opportunities for sustainability professionals, financial reporting professionals, investment analysts and others to benefit from the IFRS Foundation’s research on the financial impacts of sustainability and the benefits of a holistic view of value creation. In his role, Nicolai oversees offerings that primarily emerge from the SASB Standards, including the “SASB Inside” licensing program, SASB Alliance membership and related education programs. Early in his tenure, he led the development of the FSA Credential. He has been with the IFRS Foundation since late 2013 (when it was SASB). Prior to 2013, he had a variety of client relationship and operations roles in Norway and the U.S.
Rebecca Bar Rebecca Bar Director of Membership Bend, OR
Rebecca Bar is the Director of Membership at the IFRS Foundation. In this role, she leads the SASB Alliance, a membership program that provides opportunities to explore best practices in ESG integration and corporate reporting. The SASB Alliance builds a community to bring the SASB Standards to the capital markets. Prior to joining SASB in 2019, Ms. Bar worked at Ceres, focusing on institutional investor action via the Ceres Investor Network on Climate Risk and Sustainability and at the Environmental Business Council of New England. She holds a BA in Environmental Analysis and Policy from Boston University and is both a CFA Claritas Certificate and Fundamentals of Sustainability Accounting Credential holder.
Madhu Mathew Madhu Mathew Director of Technology, XBRL Taxonomy Lead San Francisco, CA
Madhu Mathew is the Director of Technology for SASB. In this role, he leads the technology initiatives that supports SASB’s standards research, stakeholder engagement, and market adoption of SASB standards. Mr. Mathew has over 15 years of experience in Technology. Before joining SASB, he worked as a Technology Strategy Consultant at Accenture. Prior to Accenture he led technology initiatives at Caterpillar, Inc. Mr. Mathew holds an MBA from the Kellogg School of Management at Northwestern University.
Katie Schmitz Eulitt Katie Schmitz Eulitt Director, Investor Relationships; Senior Market Co-Leader, APAC San Francisco, CA
Katie Schmitz Eulitt is a leader in the field of sustainability with 20+ years of experience on four continents and nine countries. She has created business solutions to address environmental and social challenges and opportunities across a broad range of industries including renewable energy, forest stewardship, water purification and other clean technologies. Most recently, her work has focused on improving corporate transparency on progress addressing environmental, social and governance (ESG) issues and, in particular, the provision of meaningful, true and balanced communication to investors on the management of these factors – towards the goal of better aligning capital with society’s changing needs and expectations. Ms. Schmitz Eulitt was among the first staff members of the Sustainability Accounting Standards Board (SASB) and, having co-founded SASB’s Investor Advisory Group in 2016, now leads that Group. She also manages relationships with stakeholders in key APAC markets.
Andrew Brenner Andrew Brenner Business Development Lead for ESG/Sustainable Investing
Milana Fomina Milana Fomina Membership Manager, IFRS Foundation London
Ms. Fomina is a Business Network Manager at the IFRS Foundation. She oversees the [ir-shortcode] Business Network, a global network of companies that are interested in advancing their journey with integrated reporting and integrated thinking. Ms. Fomina is responsible for ensuring Business Network participants are supported in their adoption and implementation of integrated reporting. Prior to that, she worked at ACCA where she oversaw the continuous professional development provision for members (professional accountants) within the industry and commerce and financial services sector. She holds an MA in International Relations from Keele University.
Simon Hudson Simon Hudson Education and Membership Operations Associate
As the Education & Membership Operations Associate for the IFRS Foundation, Simon Hudson guides FSA Credential candidates and individual SASB Alliance members in accessing and utilizing resources on financially material ESG metrics. Prior to joining the IFRS Foundation, Simon worked in both public and public-adjacent organizations focused on optimizing the delivery of water and power resources. He holds a BS in Environmental Science from the University of California, Santa Barbara.
Peter Kim Peter Kim Outreach Assistant San Francisco, CA
Peter Kim is the Outreach Assistant. In this role, he manages the outreach team calendar, assists with travel planning and scheduling and develops and maintains presentation materials for investors. He also provides administrative support for the SASB Investor Advisory Group and its working groups, as well as coordinates with the Communications team for industry conferences and events. Prior to joining SASB, Mr. Kim worked in operations, outreach, and program development in several nationally-focused nonprofit organizations in the SF Bay Area. He holds a BA in Psychology from Pomona College.
Simon Messenger Simon Messenger Senior Advisor, Europe; Senior Market Leader, France
Simon Messenger is a Senior Advisor to the IFRS Foundation for their activities in Europe, and particularly in France where he drives the corporate, investor and regulatory engagement. He has over 15 years of technical and professional experience and is the founder and CEO of 1Planet Advisory, a sustainability consultancy. He has held a number of senior roles in the broader field of sustainability reporting and sustainable finance, having been Managing Director of the Climate Disclosure Standards Board (CDSB) and Director of the 2 Degrees Investing Initiative (2Dii). He currently also works as a technical advisor to the United Nations Environment Programme, and was previously Head of Consulting at the Energy Saving Trust and a sustainability consultant at PwC and Deloitte. Simon holds a Masters with Distinction in Ecological Economics and a First Class BSc (Hons) in Environmental Geoscience, both from the University of Edinburgh.
Maren Meyers Maren Meyers Educational Content Manager Denver, CO
As the Educational Content Manager for the IFRS Foundation, Maren Meyers leads the maintenance of the Fundamentals of Sustainability Accounting (FSA) curriculum, as well as the development of other educational content for audiences of SASB Standards. Prior to joining SASB in 2020, Ms. Meyers worked in sustainability consulting and standards development for five years, where she served and educated a range of REIT, corporate and foundation clients. She holds a BA in English and Environmental Studies from the University of Wisconsin-Madison and an MBA with a specialization in Global Sustainability and Social Enterprise from Colorado State University.
Victoria Reyes Victoria Reyes Institutional Outreach Manager San Francisco, CA
As the IFRS Foundation’s Institutional Outreach Manager, Victoria Reyes connects organizations and users of ESG data to the SASB Standards through the SASB licensing program and SASB Alliance. She also helps facilitate sponsorship to the annual IFRS Foundation Symposium. Before joining SASB, Victoria was a member of an investment team at Raymond James and Associates that specialized in ESG portfolios. Ms. Reyes holds a BA in Political Science from Western Washington University.
Norie Takahashi Norie Takahashi Region Lead: Japan Remote
Norie Takahashi is based in Tokyo and is on a part-time secondment from KPMG Japan and has been the Region Lead in Japan since 2018. Ms. Takahashi is an Associate Partner and has long experience of various types of audits including companies listed in the US and Japan. She is also a member of the Corporate Governance Center of Excellence at KPMG Japan, where she lead the Integrated Reporting Task Force. She is also the Secretariat of WICI Global since 2013.
Granville Martin Granville Martin Director of Global Regulatory Outreach
Granville Martin is the Director of Global Regulatory Outreach for the IFRS Foundation where he leads engagement with American regulators, corporates and trade associations. Prior to joining IFRS Foundation, Mr. Martin was Senior Vice President for Policy & Advocacy and General Counsel at the Society for Corporate Governance, where he led the Society’s advocacy efforts related to corporate governance, securities law and regulation and other related issues. He also led the Society’s ESG-related efforts including assisting members in navigating the increased demands for disclosure and engagement, creating dialogue among issuers, investors and other stakeholders and representing Society views in a variety of forums. Prior to joining the Society, he was a Managing Director of Sustainable Finance for JPMorgan Chase & Co. where he led a range of ESG-related initiatives, including working with investment and commercial banking units to manage environmental and social risks, engaging with clients and external stakeholders and advising the senior management and the Board. Key sectors included oil and gas, mining, timber, prison services, firearms, and other sectors with significant environmental and/or social impact. After graduating law school, he joined the Office of the Counsel to Governor George Pataki of New York working on environmental issues such as wastewater treatment, New York City watershed protection and green buildings. He also worked on local government and mental health issues and negotiated with the State Legislature. After leaving the Pataki Administration, Mr. Martin represented the Financial Services Forum prior to joining JPMorgan Chase in 2005. Mr. Martin earned a B.A. from Boston University and a J.D. from University of San Francisco and is admitted to the bar in New York and California.
Neil Stewart Neil Stewart Director of Corporate Outreach; Senior Market Leader, Canada New York, NY
Neil Stewart is the IFRS Foundation's New York-based Director of Corporate Outreach, advancing awareness of the organization's resources and helping companies world-wide with implementation. He is a member of the IFRS Foundation's Assurance Task Force and oversees the SASB Standards Consultant Content Program. Neil brings to the IFRS Foundation more than 25 years of experience in and around investor relations and corporate governance. Previously he was at Citigroup as VP IR Advisory on the ADR team, helping non-US issuers develop IR and ESG strategies. Formerly Editorial & Research Director of both IR Magazine and Corporate Secretary magazine, Neil is a board member of NIRI NY, the New York chapter of the National Investor Relations Institute.
Arturo Rodriguez Arturo Rodriguez Special Project Manager; Senior Market Leader, Iberoamerica Mexico City, MX
Arturo Rodriguez is Special Project Manager at the IFRS Foundation and also serves as Outreach Lead for Ibero-America. As part of his first role, he spearheads different projects focused primarily on analyzing sustainability disclosure practices globally and mapping the SASB Standards to third-party databases. As part of the latter, Mr. Rodriguez leads efforts in the region to raise awareness among companies and investors about the IFRS Foundation, its core offerings (i.e. Integrated Thinking, Integrated Reporting and the SASB Standards) and the different tools available for their integration in decision-making and their implementation in reporting practices. He holds a Master's in International and Development Economics by the University of San Francisco, USA and is a SASB FSA Credential Holder. He is based in Mexico City.