David Alexander is Emeritus Professor of International Accounting at the University of Birmingham, UK, and continues an active research agenda. Ann Jorissen University of Antwerp Ann Jorissen is Professor of Accounting at the Faculty of Business and Economics at the University of Antwerp, Belgium. She is past-president of the European Accounting Association (2013–2015), she was a member of the IFRS Advisory Council (2015–2020) and is currently a member of the EFRAG Academic Panel since 2017. She published in A.O. Accounting, Organizations and Society, The European Accounting Review, Accounting and Business Research, Journal of Public Policy and Accounting, Corporate Governance: An International Review, Accounting and Finance, Accounting in Europe, Human Relations, Entrepreneurship, Theory and Practice and Family Business Review. Martin Hoogendoorn is Professor of Financial Accounting, Erasmus University Rotterdam, the Netherlands, and a retired partner of Ernst and Young Accountants. Furthermore, he is a judge at the Enterprise Chamber in Amsterdam, handling conflicts within enterprises or between enterprises and its stakeholders. He is also a former chairman of the Dutch Accounting Standards Board, issuing standards on Dutch GAAP. Carien van Mourik is Senior Lecturer in Accounting, The Open University, UK. Her research interests include financial accounting and reporting theory, approaches to income determination, history of thought, accounting conceptual frameworks, and perspectives on the public interest in international financial and other external reporting standard setting and regulation. Carien was previously Lecturer in Accounting at Erasmus University Rotterdam, the Netherlands, where she also obtained her PhD on Globalisation and the Role of Accounting Information in Japan. She likes to visit Japan for research collaborations and to brush up her Japanese, whenever she can. Collette is a Lecturer in Accounting at South East Technological University (SETU), Ireland. Collette qualified as a Chartered Accountant with PwC and holds a PhD from University College Dublin. Collette’s research interests are in the areas of governance and accounting. Her work spans different organisational types including private family firms and not-for-profit organisations. Collette has served as the Irish National Representative on the Board of the European Accounting Association (2016–2022), as a member of the Education Training and Life-long Learning Board at Chartered Accountants Ireland (2017–2023), a member of the Ethics and Governance Committee at Chartered Accountants Ireland (2016–2022) and as the Chair of the Irish Accounting & Finance Association (2020–2022). Collette is a Lecturer in Accounting at South East Technological University (SETU), Ireland. Collette qualified as a Chartered Accountant with PwC and holds a PhD from University College Dublin. Collette’s research interests are in the areas of governance and accounting. Her work spans different organisational types including private family firms and not-for-profit organisations. Collette has served as the Irish National Representative on the Board of the European Accounting Association (2016–2022), as a member of the Education Training and Life-long Learning Board at Chartered Accountants Ireland (2017–2023), a member of the Ethics and Governance Committee at Chartered Accountants Ireland (2016–2022) and as the Chair of the Irish Accounting & Finance Association (2020–2022). Petra Inwinkl is a Senior Lecturer at the University of Vienna (Austria). She has been Associate Professor at Jönköping International Business School, Jönköping University (Sweden) and has held various positions including visiting appointments at the Macquarie University (Australia), Kenan-Flagler Business School, University of North Carolina at Chapel Hill (USA) and the Technical University of Vienna. Giovanna Michelon is Professor of Accounting at the School of Accounting and Finance of the University of Bristol (UK), where she is Head of Accounting and teaches corporate governance and accountability. Starting her career at the University of Padova (Italy) where she obtained her PhD, she held visiting positions at Concordia University (Canada), University of Central Florida (USA), ESSEC Business School and Université Toulouse Capitole (France). Giovanna is a well-established international scholar with more than 40 publications in leading academic journals, including the prestigious Science. Her work has explored how corporate governance drives corporate social responsibility activities and reporting, and the role of sustainability information for market participants and other stakeholders. Her recent interests lie in investigating the dynamics of shareholder activism on sustainability issues, the role that finance plays for sustainability, and how sustainability reporting and disclosure regulation affects firm’s behaviour and impacts. Giovanna is a member of the European Accounting Association Management Committee, Co-editor of Accounting Forum, a Council member of the Centre for Social and Environmental Accounting Research and a member of the ACCA Global Forum for Governance, Risk and Performance. Giovanna has collaborated with the European Financial Reporting Advisory Group (EFRAG) on issues related to non-financial reporting as well as with the European Commission Joint Research Centre on the Sustainable Finance Initiative.