Elna How

Partner – Sustainability Reporting Advisory 

Elna is a Partner in Grant Thornton’s Sustainability Reporting Advisory practice, specialising in mandatory sustainability reporting in Australia. As a seasoned Chartered Accountant with more than 20 years’ experience across financial audit and accounting in both Australia and South Africa, Elna brings a deep understanding of how sustainability reporting intersects with established financial reporting disciplines. She works closely with organisations to interpret and apply Australia’s sustainability and climate reporting requirements alongside International Financial Reporting Standards (IFRS).

Elna has extensive experience across a broad range of industries, supporting organisations at different stages of their sustainability reporting journey. Her work spans large, listed entities with global operations and complex, multi‑jurisdictional reporting obligations, through to smaller Australian entities preparing for new regulatory requirements. This breadth of experience positions her strongly to support entities to navigate Australia’s climate and sustainability reporting regulations.

Known for her empathetic and authentic approach and highly effective communication skills, Elna combines strong technical expertise with an exceptional ability to translate complexity into clear, practical and commercially relevant insights. She partners with management and executive teams to build capability and confidence, delivering high quality, assurance‑ready outcomes that support informed decision‑making and foster long‑term trust.

Experience

• Sustainability reporting advisory and assurance: Supporting companies across a variety of industries with first time preparation and implementation of AASB S2 (aligned to IFRS S2), including:
  • The identification of climate-related risks and opportunities, 
  • Current state evaluation of existing sustainability information, 
  • GHG emissions inventory guidance, 
  • Climate-related scenario analysis, 
  • Assurance readiness, 
  • Draft report compilation, and
  • Capacity building & Management, Executive and Board-level education.
• IFRS and corporate reporting: Advising clients on the interpretation and application of IFRS and broader corporate reporting requirements, with a focus on the intersection of sustainability and financial reporting, and sustainability assurance.
• Complex accounting matters: Advising Australian private and public sector entities on complex accounting matters, including technical accounting advice.
• External financial audit: Leading financial statement audits for across Australia and South Africa for a range of companies, including large listed groups with complex financial reporting issues, and smaller, less complex businesses.