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Comment letters on the Discussion Paper
1.
Aaron Raletjena
2.
ACCA (SA)
3.
Accounting Standards Board (ASB) – SA
4.
American Institute of CPAs (AICPA)
5.
Auditor General of South Africa (AGSA)
6.
California Public Employees' Retirement System Investment Office (CaIPERS) – Portfolio Manager
7.
Carbon Tracker Initiative - UK
8.
Chamber of Mines (Safety & Sustainable Development Adviser's office) South Africa
9.
Chartered Institute of Management Accountants (CIMA) UK
10.
CICA's Canadian Performance Reporting Board
11.
CNDCEC (Italian National Institute of Accountants)
12.
CSSA (Chartered Secretaries Southern Africa )- Joel Wolpert
13.
David Loweth
14.
Deloitte – South Africa
15.
Dr Axel Hesse
16.
Dr Ven Pillay
17.
Environmental and Sustainability Solutions CC
18.
Ernst & Young South Africa
19.
Federation for a Sustainable Environment – South Africa
20.
Gianluca Garbellotto - Iphix Director
21.
Gloria Mguni - Senior Lecturer at Department of Commercial Accounting - University of Johannesburg
22.
Harvard Business School – Bob Eccles
23.
Institute of Chartered Accountants in Australia (ICAA)
24.
Institute of Chartered Accountants of Scotland (ICAS)
25.
International Corporate Governance Network – (ICGN)
26.
Investec Limited – South Africa
27.
JSE Ltd's Issuer Division
28.
Learning for Sustainability – Rachel Adatia
29.
Manie du Toit
30.
Marcello Ruiz –Broadband Infraco
31.
Michael Rea
32.
Nicolette Brouwer – South Africa
33.
Prof Anton du Toit from Monash University – South Africa
34.
PwC – South Africa
35.
SAICA's Auditing Guidance Committee
36.
SAICA's Accounting Practices Committee (APC)
37.
Standard Bank – South Africa
38.
Synergz Ecosystemés Urbaines
39.
Tom Wixley – South Africa
40.
Trialogue (Pty) Ltd – South Africa
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