Vânia Maria da Costa Borgerth is an accountant at Brazilian Development Bank (BNDES) responsible for promoting transparency best practices, such as international accounting and auditing standards, corporate governance and the Integrated Report both in Brazil and abroad. She is also Coordinator of the Brazilian Integrated Reporting Network and Head of the Brazilian Delegation of Accountants at ISAR, a Division of UNCTAD. Vânia is Representative of BNDES at the International Integrated Reporting Council (IIRC) and a member of the Expert Panel of Accounting for Sustainability (A4S), the Advisory Council of the IFRS and the Consultative and Advisory Groups of the International Standard Board for Auditing (IAASB) and Accounting Ethics (IESBA).

She is a Ph.D. candidate in accounting at FUCAPE Business School, where she is also a lecturer. Vânia is the author of “SOX: Understanding the Sarbanes-Oxley Act” published by Thomson Learning in 2006.