Interview with Sue Harding

Sue Harding is an independent company reporting and governance analyst with over 35 years of experience, ranging from equity research and credit rating analysis, the development and interpretation of IFRS and US GAAP requirements, and advising companies on effective reporting to the capital markets. She is a long-term participant in the Corporate Reporting Users' Forum (CRUF); and a member of the Bailey Network, a portfolio of independent senior professionals with broad experience across financial markets. She is also a member of the Climate Accounting and Audit Project, a group of accounting and finance experts which is working with investors to ensure that requirements under existing accounting and audit standards are followed in relation to financially material climate risks, with steps taken to mitigate them. Sue originally qualified as a US certified public accountant and is based in London.