Value Reporting Foundation

SASB Standards Research Team

The SASB Standards Research team supports the SASB Standards Board in developing and maintaining the SASB Standards. The SASB Standards Research team is listed below. To see the full Value Reporting Foundation staff, click here.

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.
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.
Devon Bonney Devon Bonney Analyst, Sector Lead – Food & Beverage 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.
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.
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.  
William Meister William Meister Analyst, Sector Lead – Infrastructure San Francisco, CA
Will Meister is an Analyst at the Value Reporting Foundation working on the Infrastructure 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 SASB in 2020, he worked as an accountant at Google, an ESG analyst at Sustainalytics, a business developer at an AgTech startup and a tax consultant at Deloitte. He is a licensed CPA in Arizona and holds an MSc in Sustainable Resource Management from the Technical University of Munich (TUM) and a Master in Professional Accounting from the University of Texas at Austin. He received the Sustainable Resource Management Award from the Audi Environmental Foundation for his master’s thesis at TUM.
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.