Introduction by Stewart Leech, Kevin Stevenson and Brad Potter

The Colin Ferguson Oration is the address given to attendees at the annual Australia Accounting Hall of Fame dinner and presentation evening. It is an invited oration, whereby an eminent modern-day leader addresses the audience on matters at the intersection of business, government and the academe as they relate to the rich history, the current state and/or the future direction of the accounting profession. The oration is named in honour of our colleague Professor Colin Ferguson (1949–2014). Colin was the key figure driving the inception of the Australian Accounting Hall of Fame. In a decorated academic career, he worked tirelessly for many years and with great distinction at the intersection of accounting thought and practice encompassing auditing, forensic accounting, and accounting information systems, so it was only fitting that this oration is named in his honour.

This year's oration was delivered by Bill Edge, the current chair of the Auditing and Assurance Standards Board (AUASB), and a member of both the International Auditing and Assurance Standards Board and Australia's Financial Reporting Council (which he previously chaired), on 2 March 2022. Bill is a former partner at PwC who, in 2021, was inducted into the Australian Accounting Hall of Fame.

It is crucial that as a profession we continue to bring together academe, practitioners and standard-setters to explore relevant challenges and issues in our field. There are few current issues more salient for the immediate future of our profession than sustainability reporting – the topic of this year's oration. We are absolutely thrilled that Bill's oration is published in the Australian Accounting Review (AAR), a journal that for a long time has occupied a unique and valued position in our professional landscape. We thank sincerely the editors of the journal.

中文翻译：

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可持续发展报告的最新发展

斯图尔特·里奇、凯文·史蒂文森和布拉德·波特介绍

Colin Ferguson 演说是一年一度的澳大利亚会计名人堂晚宴和演讲晚宴上给与会者的演讲。这是一个受邀演讲，一位杰出的现代领导者在商业、政府和学术界的交汇处向听众发表演讲，因为它们与丰富的历史、当前状态和/或会计行业的未来方向有关。演讲以我们的同事科林·弗格森教授（1949-2014）的名字命名。科林是推动澳大利亚会计名人堂成立的关键人物。在辉煌的学术生涯中，他孜孜不倦地工作了多年，在会计思想和实践的交叉领域取得了卓越的成就，包括审计、法务会计和会计信息系统，

3 月 2 日，审计与鉴证准则委员会 (AUASB) 现任主席、国际审计与鉴证准则委员会和澳大利亚财务报告委员会（他曾担任主席）的成员比尔·埃奇发表了今年的演说。 2022. 比尔是普华永道的前合伙人，他于 2021 年入选澳大利亚会计名人堂。

至关重要的是，作为一个专业，我们继续将学术界、从业者和标准制定者聚集在一起，以探索我们领域的相关挑战和问题。对于我们职业的近期未来，没有什么比可持续发展报告更突出的当前问题——今年演讲的主题。比尔的演讲发表在澳大利亚会计评论(AAR) 上，我们感到非常兴奋，该杂志长期以来在我们的专业领域中占据着独特而重要的地位。我们衷心感谢期刊的编辑。