The Executive Library
Articles by Dr. Sigmund E. Yevugahon sustainability reporting, accounting standards and assurance, published in the Business & Financial Times.
All articles
5articles from the B&FT series on sustainability reporting and assurance.
- Corporate Governance
Insuring the future: Why sustainability has become boardroom business for insurance directors
Something quietly significant is happening in Ghana's insurance industry. Dr. Sigmund focuses the spotlight on the insurance sector, demonstrating why climate hazards, catastrophic claims, and regulatory shifts make ESG integration a non-negotiable boardroom fiduciary responsibility.
7 min read - Assurance & Audit
The countdown has begun: ISSA 5000 implementation roadmap
Open any audited set of accounts in Ghana and, just before the numbers, you will find a short letter. That letter represents trust. As the world transitions from self-reported claims to verified ESG data, Dr. Sigmund details the IAASB's landmark ISSA 5000 standard and delivers an operational roadmap for Ghanaian practitioners and boards.
8 min read - Standards & Regulation
Four pillars, one global standard
Ask any accountant what they remember from their very first lecture and the answer rarely varies: assets equal liabilities plus equity. In this masterclass article, Dr. Sigmund unpacks the foundational architecture of the four pillars—Governance, Strategy, Risk Management, and Metrics & Targets—that make up modern sustainability disclosures.
8 min read - Standards & Regulation
Two boards, one foundation: Why the IASB and ISSB are partners, not rivals
In every discipline, the questions that sound elementary are usually the most consequential. Dr. Sigmund explores the dual-board structure of the IFRS Foundation, dispelling the myth that traditional accounting (IASB) and sustainability reporting (ISSB) are competitors, and proving how they integrate to create holistic corporate reporting.
9 min read - Sustainability & ESG
From alphabet soup to a common language
Imagine running a business that speaks fluent English, only to discover that your three most important partners each insist on being addressed in a language you have never learned. Dr. Sigmund examines how global sustainability reporting evolved from a chaotic maze of fragmented frameworks into a single, cohesive international language anchored by the ISSB.
10 min read
Dr. Sigmund E. Yevugah
Executive Director & Senior Faculty, Aspire Executive Institute
An authority on sustainability reporting, assurance and professional accounting education in Ghana and West Africa, and a regular columnist for the Business & Financial Times.
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