Alexandra Middleton is an Assistant Professor in Financial Accounting at Oulu Business School, University of Oulu. Alexandra’s areas of expertise include sustainable business development, demographics, human capital, innovations, employment and connectivity solutions in the Arctic. She has been a research and analytical contributor to the Arctic region’s “Business Index North” (BIN) project that focuses on sustainable development and value creation in the Arctic and High North. Alexandra is a member of the European Financial Reporting Advisory Group (EFRAG) Task Force on Climate-Related reporting.