The ACCA Global Forum for Governance, Risk and Performance

ACCA supports sound corporate governance as a way of promoting long-term sustainable business success. The members of the Global Forum for Governance, Risk and Performance use their expertise to: Advise ACCA on relevant corporate governance matters; Consider the impact of corporate governance on risk management and performance and vice versa; Contribute to the relevant work of the ACCA on above matters. Forum members will do so taking into account the interest of ACCA members and ACCA’s public interest responsibility.


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Prof Giovanna Michelon, Ph.D.

Giovanna is Professor of Accounting at the University of Exeter Business School, where she has been teaching courses in financial accounting, business finance and corporate governance in various degree programs. 

Giovanna is a well-established scholar in the field of corporate governance and social and environmental accounting and reporting. Her work mainly relates to corporate social responsibility and governance, including building upon a stakeholder-oriented approach to governance, the role of governance in shaping corporate social responsibility (CSR) activities and exploring the role of CSR information for market participants and other stakeholders.

She has more than 30 publications in leading academic journals such as the Journal of Business Ethics, British Journal of Management, Accounting and Business Research, and European Accounting Review. She is currently Editor-in-chief of the European Accounting Association Research Centre, Co-editor of Accounting Forum and as well as an Associate Editor of Accounting and the Public Interest. She is actively involved in the academic community as a Council member of the Centre for Social and Environmental Accounting Research (University of St. Andrews). 

Giovanna graduated in 2005 with a PhD in Economics and Management from the University of Padova (Italy), where she also served as an Assistant Professor of Accounting. She has held several visiting positions abroad, such as at Concordia University (Montreal, Canada), the University of Central Florida (Orlando, USA), ESSEC Business School (Cergy, France) and Université Toulouse 1 Capitole (Toulouse, France).

ACCA Expert


Rachael Johnson is Head of Risk Management and Corporate Governance for ACCA's Professional Insights.

She has over two decades' experience creating thought leadership content on a range of financial topics including risk management, responsible investing, sustainable finance, regulatory change management, and corporate governance. In her current role at ACCA, Rachael produces research, thought leadership and CPD content on risk and corporate governance for members and partner organisations around the world. As the secretariat of ACCA’s Global Forum for Governance, Risk and Performance, she also advocates and provides comments for consultations. In addition, she is a member of the newly formed Accountancy Europe (AcE) Corporate Governance Policy Group and part of the Business at OECD (Biac) Corporate Governance Committee.

She started her career as a financial journalist at RISK magazine and later moved to Euromoney, eventually becoming deputy editor of AsiaMoney in Hong Kong. As a freelance writer in London, where she is based, she produced various editorial work for financial publications, trade bodies, banks, fintechs, and asset managers.

Rachael graduated from Indiana University in the US with a BA in Journalism & Communications, and minors in Environmental Science and Public Affairs.