Andrew has spent 23 years solving the intangibles problem: the economy has shifted to post-industrial, but the rules that govern the economy have not kept up.

Andrew is also one of the creators of the breakthrough innovation normative accounting for intangibles, a rethink of double-entry bookkeeping, which is now becoming known as Accounting for Reality. Having had the insight of upside-down system incentives in 2020, Accounting for Reality is designed to flip the incentives, and create carrot and stick incentives to invest into programmes which increase positive impact and reduce negative impact while internalising externalities.

Andrew has led a one-year programme with the Interpretations Committee of the  International Accounting Standards Board (IASB) to secure their  25 April 2024 decision that a commitment to reduce carbon emissions can be recognised as a constructive obligation under the existing IAS 37 – and a third submission to explain how investments purposed to meet the commitment can be recognised as intangible assets under IAS 38

Dr Claudine Perlet, lawyer and former executive at Allianz, Goldman Sachs and Freshfields, is a pioneer in the field of transformative change. Her work bridges business transformation and investment innovation — recognising that shifting systems at scale requires alignment across both.

She founded Business Reinvented to support corporate and financial leaders in championing the transition to regenerative, life-aligned ways of doing business. To help shift the market signals that shape corporate behaviour, she also co-founded System Change Investing — a first-of-its-kind responsible investment strategy developed by Frank Dixon. Focused on root causes and systemic change, it rates companies on system change performance and rewards leaders addressing deeper structural flaws.

Previously, Claudine was Global Head of Compliance at Allianz Global Investors and headed the Global COO Office of Allianz. She has lived, worked and studied in Frankfurt, Sydney, London, Hong Kong and Munich, where she is now based. Claudine embodies the blend of profound business expertise with the visionary commitment and know-how for creating regenerative futures.

As CEO and an Executive Director of Pensions for Purpose, Charlotte oversees the running of the business, develops the growth and innovation strategy, and looks for opportunities to build partnerships to achieve their mission. Charlotte is a member of the Sounding Board for the Social Value Portal, the Advisory Board for the Sororum, the pensions expert group for the Global Steering Group for Impact Investing and a member of the Pensions Equity Group.    

She has over 15 years of experience in asset management, starting in fund analysis and progressing through to institutional business development, and has worked for some well-known institutions, including Jupiter, Pictet and Cambridge Associates. Through these roles, Charlotte has built a knowledge and passion for sustainable investing. She has demonstrated this by co-authoring a paper with the Society for Pension Professionals on social impact investing, and speaking on topics such as fee and service transparency at Pensions and Lifetime Savings Association (PLSA) and Transparency Taskforce events. She worked in partnership with the Impact Investing Institute to develop the Impact Investing Principles for Pensions.