The XBRL International Board of Directors serves as the primary Governing Body of the Corporation as a not-for-profit membership corporation under Delaware General Corporation Law.
The Board of Directors is comprised of senior leaders and experts with broad international experience in financial, business and regulatory reporting, accounting and standard setting. The Board advises and assists in executing strategic opportunities, identifies critical regulatory and accounting convergence trends for which the XBRL standard could be used as a solution, and develops long-term growth and sustainability strategies for the XBRL consortium.
Wes Bricker, Chair is the US & Mexico Assurance Leader and Vice Chair at PwC. His leadership and oversight of the Assurance practice encompasses audit quality, business development and portfolio strategy, human capital, diversity, innovation, and technology. Wes brings a track record of leadership in the global capital markets and the public accounting profession. Prior to joining PwC US, Wes served as the Securities & Exchange Commission’s Chief Accountant. In that role, he was the principal advisor to the Commission on accounting and auditing matters, and was also responsible for assisting the Commission with discharging its oversight of the Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB). In addition, he served as Chair of the Monitoring Group, leading the group’s efforts in advancing the public interest in international audit standard setting and audit quality.
Yoshiaki Wada, Vice-Chair joined the Bank of Japan in 1982. He worked for the Statistics and Economic Research Department, the IT System Department and for the Secretariat for Policy Board, Financial Systems and Bank Supervision Department. In 2010, Wada san joined NTT DATA Corporation, and currently works for the development of new financial technologies including XBRL, XML, J-SON and related solutions in the Digital Strategy Section of Financial Segments. Wada san is Chair for the XBRL Asia Round Table and also a board member of XBRL Japan.
Christine Tan, PhD, Treasurer is the Co-founder and Chief Research Officer of idaciti. She is also a professor in accounting at Hunter College – City University of New York. At idaciti, Christine oversees all research and development functions related to financial data analyses, data quality assurance and the application of machine learning to financial and non-financial datasets. Prior to that, she was the XBRL Project Manager at the Financial Accounting Standards Board (FASB) for two years from 2010-2011. At the FASB, she led the team that was responsible for updating the US GAAP Financial Reporting Taxonomy for new accounting pronouncements, common reporting practices and for ongoing taxonomy architectural developments. Christine was also part of the core team at XBRL US that was contracted by the Securities and Exchange Commission to design and build the XBRL US GAAP Taxonomy. She is a member of the FASB’s Taxonomy Advisory Group, the IFRS Taxonomy Consultative Group and the SASB/VRF Taxonomy Review Committee. Christine has consulted with a number of Fortune 500 companies, government agencies, investment banks and private equity firms on matters related to financial reporting, financial data analyses, XBRL and quantitative analyses of large financial data sets. She received her Ph.D. in Accounting and Finance, and a Bachelor of Commerce and Economics with First Class Honors from the University of Melbourne in Australia.
Philip Fitz-Gerald became Director of the UK’s Financial Reporting Lab (part of the Financial Reporting Council) in 2017. He is a Chartered Accountant in the UK with over 20 years of experience in accounting and audit, focusing on improving the quality of company reporting. He has worked for the Financial Reporting Council since 2009 and was previously the Head of Case Examination and Enquiries.
Phil started his career in the audit practice of KPMG where he spent ten years, the latter half of which he worked as a senior manager in the firm’s professional practice department. After leaving practice, he spent five years as a training consultant helping companies with their corporate reporting requirements before joining the FRC.
CA. Atul Kumar Gupta, is President of The Institute of Chartered Accountants of India and has been in accountancy for over two decades. A commerce and law graduate, Atul was Chairman of the Digital Accounting and Assurance Board, Board of Studies, IT Committee and Indirect Taxes Committee of ICAI. Through ICAI-ARF, Atul is credited for leading the preparation of accrual-based financial statements of the Indian Railways. Atul is Chairman of ICAI Research wing ICAI – Accounting Research Foundation and Extensible Business Reporting Language (XBRL) India and Director of the Governing Board of Indian Institute of Insolvency Professionals and Registered Valuers Organisation. Atul is also the First Chairman of the Accounting and Finance Services Sectional Committee constituted by the Bureau of Indian Standards. Atul is also a member of the Government Accounting Standards Advisory Board (GASAB), Insurance Regulatory & Development Authority (IRDA) and SEBI’s Primary Market Advisory Committee of India. Other Boards that Atul sits on are the International Federation of Accountants (IFAC) and the South Asian Federation of Accountants (SAFA). Atul is also a widely published author and speaker within the accountancy profession.
Thomas Klement is managing director at software vendor ABZ Reporting GmbH. He is providing software and services for e-reporting with XBRL in the areas of business registers, tax declaration and regulatory reporting since 2004.
Thomas serves in numerous xBRL boards (BoD, xBRL Europe, xBRL Germany) and working groups to advance the digitization of corporate reports through appropriate standards. He is committed to closing gaps in digitization needs. His current focus is on strategic product management for ESG report creation and analysis software. He contributes to improve the quality and interoperability of upcoming ESG taxonomies and help make xBRL standards fit for future challenges.
At the beginning of his career at the Fraunhofer research organization he worked on XML standard setting in the field of databases and semantic web. With this background, he moved to the area of standardized business reporting with xBRL.
Mardi McBrien is a Director at the IFRS Foundation where she is currently playing an active role in setting up the International Sustainability Standards Board (ISSB). Prior to the IFRS Foundation, Mardi spent over a decade leading the global ESG standard setter, the Climate Disclosure Standards Board (CDSB) and the multi-award-winning team to develop high quality disclosure standards and thought leadership on environmental and social issues to drive greater consistency and comparability of information reported to capital markets. Mardi has enjoyed a vibrant career which involved her leading high profile flagship environmental campaigns for WWF, to working on the United Kingdom’s carbon market policy for their Department for Energy and Climate Change and public private partnership management. Originally qualifying as a forester and environmental scientist in Australia (Melbourne University) and agricultural economist (UK, SOAS), her volunteer activities include being the trustee of one of the oldest environmental NGOs in the world, the International Tree Foundation, a founding Board member of WOCAN – Women Organising for Change in Agriculture and Natural Resource Management / W+ Standard, a school governor and a member of the ICAEW Sustainability Advisory Committee. Mardi was awarded UK environmental campaigner of the year by the Sheila McKechnie Foundation in 2013 and in 2021 and was selected as one of the ESG Foundation’s ones to watch.
Karla K. McKenna – Managing Director – GLEIF Americas, Head of Standards – Global Legal Entity Identifier Foundation (GLEIF)
Karla McKenna is an international standards specialist in the area of financial services. Ms. McKenna is Managing Director, GLEIF Americas, as well as Head of Standards for the Global Legal Entity Identifier Foundation. Ms. McKenna is responsible for the digital strategy for the LEI, concentrating on Organizational Identity and Organizational Credentials – the verifiable LEI (vLEI), for facilitating the development and implementation of GLEIF standards and leveraging international standards to maximize data quality and the operational integrity of the Global LEI System.
Ms. McKenna chaired the International Organization for Standardization Technical Committee 68 (ISO/TC 68), Financial services, from 2006 to 2018 and continues ISO work in the areas of standards interoperability, regulatory use of international standards as co-convenor of the TC 68 Standards Advisory Group.
Ms. McKenna is a member of the inaugural Board of the Eurofiling Foundation, Immediate Past Chair of the Securities Market Practice Group (SMPG), has served on the Boards of the International Securities Association for Institutional Trade Communication (ISITC) and the Accredited Standards Committee X9 (ASC X9) and previously was a member of the XII Board in 2012.
Maria Mora Dr. Maria Mora is the Head of Risk and Fraud Solutions at the Global Centre of Excellence (CoE) of Data Intelligence at Fujitsu. She is an international specialist on digital innovation within the regulatory industry with 16 years of experience leading and managing Digital Business Transformation projects within the financial and sustainability regulatory reporting areas. Maria was Chair and member of the Best Practices Board at XBRL International (2016-2021), and currently is a member of the European Financial Reporting Advisory Group (EFRAG), the Taskforce for the preparatory work for the elaboration of possible EU Non-Financial Reporting Standard (PTF-NFRS) and the IFRS Consultative Group (ITCG). Maria is Liaison representative at the ISO TC64(Financial Services) and TC322(Sustainable Finance), Chair of the Eurofiling Academic events since 2016 and member of the Spanish Accounting and Business Administration Association (AECA).
Maria has led and participated in projects such as the CDP taxonomy (environmental data), AECA taxonomy (ESG data), FINREP, Spanish GAAP and COREP (Basel II). Previously, she worked at CDP, XBRL Spain and AtoS Consulting Spain for the dissemination of the XBRL standard within the Spanish regulatory and supervisory entities. She has been speaker at top international conferences such as the World Investment Forum (United Nations), the COP25, and The European Central Bank among others. Maria holds a Phd in engineering from Bristol University and a degree in Computer Engineering from University of Huelva in Spain.
Maria is author and co-author of several international articles related to Regulatory Reporting, ESG, AI, Blockchain, XBRL and Information Technologies.
Adv Rory Voller is the Cabinet appointed Commissioner of the Companies and Intellectual Property Commission (CIPC) of South Africa. The CIPC is the Registrar and Regulator of Company and Intellectual property legislation. Rory is a member of the legislative drafting team for both the New South African Companies Act and the Regulations, the Companies Amendment Act as well as the Intellectual Property Amendment Act on Traditional Knowledge. A lawyer by trade studying at both the University of Kwazulu-Natal and the university of South Africa, Rory is an admitted Advocate of the High Court, Trasvaal Provincial Division and previously practised as an attorney.
Rory is a member on the Take-Over Regulation Panel (TRP) on Mergers and Acquisitions, a board member on the Anti- Money Laundering council, a member of the Financial Reporting Standards Council and the Ministerial Specialist Committee member of the Company law and Intellectual Property law committees and an Executive Committee Member of the Corporate Registers Forum (CRF). He is also appointed to the King Committee on Corporate Governance. He is the country lead and previous Chairman of the BRICS (Brazil, Russia, India, China and South Africa) Heads of Intellectual Property Offices group.
