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Natasha is a Partner and Head of Stewardship at the London-based asset management firm, Sarasin & Partners LLP.

Natasha oversees the firm's active ownership work, including voting and engagement; outreach on key policy areas; and helping to steer the firm's approach to ESG integration. As Chair of the Stewardship Steering Committee, Natasha also helps drives Sarasin's stewardship strategy.

In the UK, Natasha has been a vocal advocate of reform for the accounting and audit system to promote long-term stewardship, as well as for action by boards and governments to confront climate change. She is a member of the International Audit and Assurance Board's Stakeholder Advisory Council, as well as the International Corporate Governance Network's Financial Capital Committee. Natasha is also leading a number of workstreams promoting action on climate change convened by the Institutional Investor Group on Climate Change. She sits on the Investment Committee for the Cambridge University's Assistants Contributory Pension Scheme, and is a non-executive Director for the Tracker Group, which includes Carbon Tracker and Planet Tracker.

Natasha has a background in economics and responsible investment. Prior to joining Sarasin & Partners, she spent six years as the Senior Analyst leading ESG integration and several areas of policy work at the Universities Superannuation Scheme's investment management arm. Natasha also spent four years in Budapest working with OTP Fund Management and the European Bank for Reconstruction and Development.

Before moving into finance, she spent a number of years working on sustainable development issues in Asia, Africa and Latin America, starting her career as an Overseas Development Institute Fellow, working as the Chief Economist in the Guyana Forestry Commission.

Natasha has a BA and MA in Economics from the University of Cambridge, an MSc in Natural Resource and Environmental Economics from University College London, and is a CFA Charterholder.

Board member and finance executive

Ivanyra Correia was elected Latin American top businesswomen by Latin Trade in 2014. She has been board member, member of audit and risk committees and advisory boards in public listed, multinational, family, NGO and state-owned companies.

Currently, Ms. Correia is board member and/or member of audit and risk committees and/or advisory boards of Eletronuclear; Baumgart Group; IBEF and Cidade Center Norte Institute. She is an independent board member candidate of Petrobras (the largest Brazilian company and one of the largest oil and gas company in the world) PBR (NYSE) to be nominated at the end of April.

Previously, Ms. Correia was board member, member of several audit and risk committees and advisory boards: Zurich Reinsurance Company ZURN: [SWX]; Statkraft STKF3 [B3]; Bradesco Bank BBD [NYSE] BBDC4 [B3] XBBDC [BME] ; Mapfre MAP [BME]; Mapfre Reinsurance.; SERPRO; Brasiliana listed company owned by BNDES and AES NYSE.

Ms. Correia has 30 years of working experience with 18 year as non-executive and executive director in relevant American (Bank of America, AES/Brasiliana and GE/Penske), Swiss (Zurich Insurance), French (Fnac), Norwegian (Statkraft), Spanish (Mapfre and Mapfre Re), Mexican (Amanco) and Brazilian (Votorantim, Baumgart and Unibanco) groups. She holds an MBA from the Wharton School of Business at the University of Pennsylvania and BSc in Production Engineering.

Director, UK Audit Policy, Financial Reporting Council

Senior Director of Financial Reporting Policy Advocacy, CFA Institute

Matthew Winters joined the Stakeholder Advisory Council in 2024. He is senior director of Financial Reporting Policy Advocacy at CFA Institute. The Financial Reporting Policy Advocacy group represents the interests of CFA Institute members and investors on financial reporting and broader corporate reporting matters to standard setters and regulators, including the IAASB, PCAOB, IASB, FASB, and the US Securities and Exchange Commission.

Prior to joining CFA Institute in 2020, Mr. Winters worked as an equity investment analyst at Manning & Napier Advisors. He is also a member of the Markets Advisory Council at the Council of Institutional Investors.

Mr. Winters holds both the Chartered Financial Analyst and Certified Public Accountant (Washington, DC) designations.

Researcher, Daiwa Institute of Research Ltd.

Auditing and Accounting Professor at the University of Hamburg

Professor Nicole Ratzinger-Sakel became a member of the Stakeholder Advisory Council for the IAASB and IESBA AC in January 2024.

Professor Ratzinger-Sakel is full professor and chair of the auditing and accounting department at the University of Hamburg, Germany. Further, she serves as vice dean of research and graduate education at the faculty of business administration at the University of Hamburg. She teaches in the fields of financial and non-financial reporting, audit, and assurance of financial statements in bachelors, masters, and PhD programs. Her main research activities cover audit quality, audit market, auditor independence, joint audit, audit and non-audit services, auditor reporting, sustainability reporting, and AI in audit.

Professor Ratzinger-Sakel has published in leading international academic journals. She further serves as editorial board member of the "International Journal of Auditing", the "Managerial Auditing Journal" and the "New Accountant Journal ".

Professor Ratzinger-Sakel has received the "Teaching Award of the City of Hamburg". She is member of the working group "Governance and Internal Control of Business Enterprises" of the "Schmalenbach-Gesellschaft für Betriebswirtschaft", of the advisory board of the "Financial Experts Association (FEA)", of the scientific advisory board of the "German Institute for Internal Auditing (DIIR)" and the of board of trustees of the "Esche-Schümann-Commichau Foundation". Within these positions she acts as leader of various scientific and practitioners' working groups.

Professor Ratzinger-Sakel holds a PhD in Economics and Business Administration.

Deputy Chief Accountant, Office of the Chief Accountant, US Office of the Comptroller of the Currency

Ashley Rangel joined the Stakeholder Advisory Council in 2024, nominated by the Basel Committee on Banking Supervision.
Ms. Rangel is the Deputy Chief Accountant at the US Office of the Comptroller of the Currency (OCC). Prior to joining the OCC, Ms. Rangel was a senior manager in Ernst and Young's (EY) US national accounting office. Her experience at EY includes global audits, internal control attestations, and regulatory advisory services for financial services clients.

Ms. Rangel graduated from Boston College with a Bachelor of Science degree in Accounting and Finance. She is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.

Deputy Chairman, The Hellenic Accounting and Auditing Standards Oversight Board; Chairman, Committee of Quality Assurance

Nikolaos Papadimos was appointed to the Stakeholder Advisory Council (SAC) in February 2024.

Mr. Papadimos is currently Vice Chairman of The Hellenic Accounting and Auditing Standards Oversight Board (HAASOB) and Chairman of the Committee of Quality Assurance. He has 34 years of international professional experience. He started his career at one of the big four auditing firms and has served in senior positions at various multinational companies as a financial director and has extensive international experience with the Hellenic Capital Market Commission in senior positions as well as working with investors and diverse stakeholders.

Mr. Papadimos has actively participated in Expert Groups of the European Securities and Market Authority (ESMA), the International Organization of Securities Commissions (IOSCO) and the European Commission. He is currently representing HAASOB at the International Forum of Independent Audit Regulators (IFIAR) and the Committee of European Auditing Oversight Bodies (CEAOB).

Mr. Papadimos earned a bachelor’s degree in business administration majoring in accounting and financial management from the Athens University of Economics and Business and obtained an MBA in Banking from the Hellenic Open University. He is also a member of the Economic Chamber of Greece as a professional accountant.

Director of Accountancy, Confederation of Swedish Enterprise

Dr. Claes Norberg became a member of the Stakeholder Advisory Council (SAC) in February 2024. He is the Director of Accountancy at the Confederation of Swedish Enterprise. He was previously Professor of Business Law at Lund University (Sweden).

Dr. Norberg is the chair of the BusinessEurope Sounding Board. He is also a member of the EFRAG Administrative Board. Dr. Norberg is currently serving as a member of the Disciplinary Committee at the Swedish Inspectorate of Auditors.

Dr. Norberg earned a LL.D. in Fiscal Law at Uppsala University (Sweden).