Subhash Abhayawansa is Professor of Accounting at Swinburne University of Technology, Hawthorn, Australia.

Carol Adams is Emeritus Professor of Accounting at Durham University, UK, and Chair of the Global Sustainability Standards Board, GRI.

Richard Busulwa is Senior Lecturer in Accounting at Swinburne University of Technology, Hawthorn, Australia, and Co-Founder of Digitalkeys.io.

Mark Shying is Industry Fellow at Swinburne University of Technology, Hawthorn, Australia.