08:00
Registration and coffee
08:30 – 09:00
Keynote: Introducing the IASB illustrative examples
Nick Anderson, IASB board member
09.00 – 09.45
Preparers’ view: From uncertainty to numbers
- How climate factors feed into impairment, depreciation, provisions, and fair value
- How CFOs translate strategy (e.g., transition plans) into financial assumptions and disclosures
- Linking capital allocation decisions to climate risks and opportunities
- Managing tensions between long-term strategy and short-term financial reporting
- Ensuring consistency across financial statements, sustainability reporting, and investor communications
- Embedding uncertainty into planning, forecasting, and performance management
- How to spot truly differential information
Moderator: Lee White, CEO, IFAC
Adam Pradela, CFO Corporate Sustainability, DHL Group
Michael Stewart, Senior expert of financial reporting at Huawei & Chair of the Accountancy Europe accounting working party
Valentina Rossi, Head of group financial reporting, management and tax, Mediobanca
09:45 – 10:30
CFO perspective: connecting strategy, risk and financial reporting
- How do you determine which uncertainties may impact financial reporting (e.g., climate transition, physical risks, supply chain volatility, geopolitical shifts, regulatory changes)?
- How do you distinguish "business risks" from "accounting uncertainties"?
- How do preparers engage with risk, sustainability, and strategy teams to surface emerging uncertainties early?
Moderator: David Wray, Board member of the International CFO Alliance and the International Ethics Standards Board for Accountants
Malcolm Finn, Group Financial Controller, Octopus Energy
Stephanie Fielding, Director of Sustainable Finance and Tax, Bupa
10:30
Coffee break
11:00 – 11:30
Keynote: Introducing discussion paper connectivity of financial and sustainability reporting
Vincent Papa, Director in the Financial Reporting pillar, EFRAG
11:30 – 12:15
Audit committee’s view: Oversight responsibilities and changing expectations
- How has the audit committee's role changed in light of heightened uncertainty (climate, supply chain, geopolitical, regulatory)?
- What should an audit committee expect from management in disclosing uncertainties?
- How do committees ensure consistency between sustainability reporting and the financial statements?
Aamna Farooqui, Director, Assurance, Ernst & Young LLP
John Hitchins, Chair of the Group Audit Committee, St James's Place Plc
Sally Orton, NED and audit committee member, Virgin Money / Clydesdale Bank / Nationwide Building Society
12.15 – 13:00
Users’ view: Investors need and expectations.
- What types of climate and broader uncertainties matter most to capital markets
- Transparency vs information overload
- How stakeholders interpret uncertainty disclosures
Moderator: Laith Cahill, Stewardship Research Team Lead, IIGCC
Gerrit Dubois, Responsible Investment Specialist, DPAM
Natasha Landell-Mills, Partner and Head of Stewardship, Sarasin & Partners
13:00
Regulator's perspective
Speakers:
Mark Babington, Executive Director of Regulatory Standards, UK Financial Reporting Council
13:20
Networking lunch and end