Technical Committee Member Biographies

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Barbara Strozzilaan 336 1083 HN Amsterdam The Netherlands tax@globalreporting.org Technical Committee Member Biographies Disclosures on tax and payments to government 25 January 2018 GRI 2017

Contents Technical Committee Members... 3 Daniel Bertossa... 3 Andy Cale... 3 Alex Cobham... 3 Eelco van der Enden... 4 Ross Lyons... 4 Richard Murphy... 4 Vaishnavi Ravishankar... 5 Robert M. Wilson Jr... 5 GSSB Sponsor... 6 Dr. Kenton D. Swift... 6 Page 2 of 6

Technical Committee Members In accordance with due process, the Global Sustainability Standards Board (GSSB) has selected the following members to participate in the Technical Committee that will deliberate and recommend new disclosures on tax and payments to government in 2018. The members represent diverse, multi-stakeholder backgrounds and bring an excellent combination of relevant knowledge and experience in tax transparency. Daniel Bertossa Director of Policy and Governance, Public Services International, France Constituency: Labor Daniel is an economist and Director of Policy and Governance at Public Services International (PSI), the Global Union Federation that represents 20 million public sector workers in 160 countries. He is Chair of the ICRICT steering group and the Council of Global Unions quality public services working group. He specialises in complex multi-disciplinary public policy and his current work focusses on public sector management, tax and trade policy. Previously he was Director of Policy and Strategy at the Department of Premier and Cabinet, Government of South Australia and a ministerial advisor in the areas of Public Sector Management, Local Government and Planning, Child Protection and Aboriginal Affairs. Andy Cale Head of Financial Reporting, Tax, Vodafone Group Plc, UK Constituency: Business Andy Cale is the Head of Financial Reporting, Tax at Vodafone Group Plc. He has responsibility for the Group s internal and external tax numbers, tax disclosures, risk policy and approach to transparency, as well as oversight of local operating companies approach to these matters. Andy is also responsible for ensuring the Group delivers on its OECD country by country reporting requirements and is part of the team that produces the annual voluntary award-winning disclosure, Tax and our Total Economic Contribution to Public Finances. Alex Cobham Chief Executive, Tax Justice Network, UK Constituency: Civil Society Organization Alex Cobham is an economist and chief executive of the Tax Justice Network. He is also a visiting fellow at King s College, London, a trustee of ActionAid UK, and a member of the European Commission s Joint Transfer Pricing Forum, the ICRICT steering group, of the technical advisory group for the Fair Tax Mark, and the policy committee of the Centre for the Study of African Economies (Oxford). His research focuses on the scale of tax avoidance and tax evasion, and inequality. Page 3 of 6

Eelco van der Enden Chairman, Tax Policy Group, Accountancy Europe Partner, PricewaterhouseCoopers, Netherlands Constituency: Mediating Institutions Eelco leads PwC s Tax Strategy & Operations practice and has nearly 30 years of experience. Before joining PwC in 2007 he worked for various multinationals as head of tax, treasury, risk management and corporate finance. He supports businesses, governments, tax administrations, intragovernmental organizations and NGO s in their endeavors to design and implement sustainable tax compliance strategies. As part of this process, he advises on and implements solid foundations for ameliorating tax compliance infrastructures by building performance measurement systems and innovative audit strategies. He is a lecturer at various European universities, Chairman of the Tax Policy Group of Accountancy Europe. Eelco has published more than 40 articles on tax governance and is chief-editor of Tax Assurance Magazine. Ross Lyons Head of Tax, Rio Tinto, UK Constituency: Business Ross Lyons is Head of Tax at Rio Tinto. In that role Ross leads a team of 75 experienced tax professionals based in 9 countries. Ross is a chartered accountant and prior to joining Rio Tinto in Australia in 2007 was a tax partner with Ernst + Young in Perth, Australia and prior to that Head of Tax at an Australian based chemicals and mining services multinational. Ross has had over 30 years taxation experience as well as experience as the CFO of an Australian regional bank. Ross is the former Chair of the International Council on Mining and Metals Tax Network and has consulted to the Australian Government Treasury Department on Tax Policy and BEPS. Richard Murphy Professor of Practice in International Political Economy, City University, London. Also, Director of Tax Research UK, UK Constituency: Mediating Institution Richard Murphy is a UK chartered accountant and political economist. He is one of the founders of the Tax Justice Network since 2002. In that role he created the country-by-country reporting concept that is now being adopted by around a hundred countries worldwide to tackle tax abuse by multinational corporations. Richard was appointed as Professor of Practice in International Political Economy at City, University of London in September 2015 where his academic research focuses on the political economy of tax, tax gaps and tax abuse. He also directs Tax Research UK and writes, broadcasts and blogs extensively. Richard developed the idea of the Fair Tax Mark and Page 4 of 6

is technical director of that accreditation scheme. His work as a tax campaigner has given rise to a number of awards including from the Sheila McKechnie Foundation, honorary fellowship from the Association of International Accountants, and a long running place in the Global Tax Top 50 nominated by International Tax Review. Vaishnavi Ravishankar Manager, Corporate Governance, UN PRI, UK Constituency: Investment Vaishnavi manages corporate governance collaborative engagements and related projects at the PRI. She is currently coordinating collaborative engagement work on corporate tax responsibility with the support of an advisory committee of investors. Prior to joining the PRI Vaishnavi worked for CAER, an Australian based ESG research service provider, for over five years. She provided assessment of ESG performance of Australian and International companies, developed ESG position papers and thematic research papers for clients. She has a Bachelor of Commerce, majoring in Accounting and Finance from the Australian National University (ANU) and is working towards a Graduate Certificate of Law at the ANU. Robert M. Wilson Jr. Investment Officer, MFS Investment Management, USA Constituency: Investment Robert M. Wilson, Jr., is a research analyst at MFS Investment Management. His primary role involves working with the firm's analysts and portfolio managers to integrate environmental, social and governance (ESG) issues into the investment decision-making process. Rob is also responsible for developing thought leadership regarding the role that ESG integration should play in a long-term investment process. Rob joined MFS in 2013 after six years with American Century, where he most recently served as a senior equity analyst. Previously, Rob spent five years at Bain & Company, working as a manager in the Financial Planning & Analysis group. Rob earned a bachelor of science in business administration from Boston University and a Master of Business Administration from the University of Chicago. Page 5 of 6

GSSB Sponsor Dr. Kenton D. Swift Professor of Accounting, and Distinguished Faculty Fellow, University of Montana, USA Constituency: Civil Society Organization Kenton is a professor of accounting at the University of Montana. He has more than 25 years of experience as an accounting academic at universities in the United States, and at Zayed University in the United Arab Emirates. Kenton has developed an award-winning course in sustainability reporting that he has been teaching at the University of Montana for many years, and at Aarhus University in Denmark. In addition, Kenton has organized and led a workshop for accounting academics around the world on developing a sustainability reporting course. His research interests are focused on the quality of sustainability reporting, with a current focus on greenhouse gas emissions and water reporting. Kenton is also a licensed Certified Public Accountant and has more than 25 years of work experience as an accounting professional. Page 6 of 6