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
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?
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?
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
13:00
Networking lunch and end