Corporate Disclosures Conference 2023

4 December 2023, 9:00 AM GMT

Convene • 22 Bishopsgate, London EC2N 4BQ




PANEL: Today’s sustainability reporting landscape - ISSB / GRI / ESRS / Local jurisdictions’ sustainability disclosure requirements - and interoperability

  • Updates on the latest guidance for sustainability reporting, at international and European level
  • Endorsement of regulations and standards at jurisdictional level
  • Interoperability between the different frameworks – how are the different bodies collaborating to achieve alignment?
  • As we move into the adoption/implementation phase, how can the regulatory and standards bodies support preparers?
  • What do all stakeholders want from reporting standards, now and in the longer term? Will current frameworks meet practitioners' changing needs?


Richard Howitt, Strategic Advisor on Corporate Responsibility and Sustainability, Business and Human Rights

Béatrice Geoffrin, Director of Sustainability, Amazon
Eelco van der Enden, Chief Executive Officer, Global Reporting Initiative (GRI)
Patrick de Cambourg, Chair, EFRAG Sustainability Reporting Board
Richard Barker, Board Member, International Sustainability Standards Board (ISSB)




PANEL: CSRD – European corporates share practical challenges and lessons learned in the countdown to implementation

  • Analysing the group structure and reporting obligations and building a robust governance framework which embeds CSRD reporting across the organisation
  • Conducting the double materiality assessment – challenges and pitfalls
  • Defining a roadmap for collecting relevant data and metrics
  • Aligning financial metrics with sustainability metrics
  • Data points and disclosure requirements for reporting specifications

Adrian Kyburz, Director - PMO & Engagement, Sustainability and ESG Office, Novartis
Sandra Schoonhoven, Lead ESG Standardization & Integration – Global Sustainability, ING
Magdalena Podoska, Head of Sustainability Reporting, ABB

“How-to” session 1


“HOW-TO” SESSION – Preparing a transition plan *

Disclosure of transition plans and targets – how to prepare, and what standards are being developed, and what lessons can be learned so far from the Transition Plan Taskforce pilot programme?

Representative, Transition Plan Taskforce (TPT)


Coffee break

“How-to” session 2


“HOW-TO” SESSION – materiality assessments *

Materiality assessment for sustainability risks and opportunities – best practices for financial, impact, and double materiality assessments

  • Financial materiality– tools and methodologies used for assessing the ESG risks that impact the company's financial value
  • Impact materiality – what metrics are being used to measure impact, and how can benchmarking exercises help this process?
  • Double materiality – bringing it all together
  • What best practices are emerging in double materiality assessments, and how are the latest regulatory guidelines supporting these?
  • How can double materiality assessments be used as a strategic decision-making and risk assessment tool?
  • Practical case study: sharing the key steps taken in developing and executing a double materiality assessment, and lessons learned on the way

Chiara Del Prete, Chairwoman, EFRAG Sustainability Reporting Technical Expert Group
Hilde Nordbø, Director & Head of Sustainability, Handelsbanken




PANEL: Digitisation - what tools and technologies are being deployed to ease the compliance burden?

  • The role of XBRL digital tagging: how widely is it being used for sustainability reporting, and by whom?
  • How do companies need to adapt their current reporting systems and processes? What questions to ask when investing in new solutions, or upgrading legacy systems?
  • To what extent are standards-setters and regulators taking digital technologies into account in the development of their disclosure requirements? How might this evolve in the future?
  • How could the ESAP (European Single Access Point) drive the digitisation of data and transform current practices?





PRESENTATION: The state of play for sustainability assurance

  • Sharing the findings of IFAC's latest "State of Play" report on sustainability assurance practices across the globe, and what trends could emerge going forward

David Madon, Director, Sustainability, Policy & Regulatory Affairs, International Federation of Accountants (IFA)



PANEL: Sustainability assurance – update on international standards and practical insights on how to perform sustainability assurance

  • Reviewing the IAASB's latest progress in developing an overarching standard for sustainability assurance, and target timelines for adoption
  • To what extent are companies currently doing sustainability assurance, and what at what level - limited assurance or reasonable assurance? What is the current level of demand from investors?
  • For those not yet doing sustainability assurance, how and when should they be preparing?
  • Determining whether to use an auditing company or an independent sustainability assurance provider for performing assurance engagements
  • Corporates share practical experiences of how to tackle the challenges of sustainability assurance

Harun Saki, Senior Manager & Head of Assurance, Accountancy Europe




PANEL: Data governance, collection and management and aligning financial reporting with sustainability reporting

  • Data collection and management across the value chain – strategies and challenges
  • The governance of reporting: whose role should this be within the corporate structure?
  • How to ensure alignment between sustainability professionals and financial professionals, and embed sustainability reporting across the whole organisation, including at board level?
  • Recruiting the right talent and skillsets to meet increasingly complex data management, disclosure and reporting needs


Coffee break

“How-to” session 3


“HOW-TO” SESSION – Internal auditing and controls*

Building an effective internal audit function and internal controls for sustainability information: a practical case study showing how new reporting requirements are changing the internal auditor's role



PANEL: After climate and TCFD, comes biodiversity and TNFD

  • Reviewing the state of play: TNFD, GRI, ESRS and ISSB
  • Overview of the TNFD framework and how it feeds into standards setting
  • Interoperability between ESRS, ISSB and GRI standards
  • How to capture the localised nature of biodiversity in international and regional standards and frameworks

Carlos Martin Tornero, Senior ESG Specialist – Policy and Advisory, Financial Conduct Authority (FCA)


End of Conference

*The “How-to” sessions will follow Chatham House rules