Corporate Disclosures 2026

9.00

Chair’s opening remarks

9.05

Morning Keynote Address

9.30

Fireside chat: Regulator’s perspective on sustainability disclosures in Australia

9.50

Panel Discussion: Data governance and organisation of cross-functional teams to ensure optimal sustainability reporting

• Defining clear ownership and governance of sustainability data for reporting
• What are the essential components of an integrated approach for data collection, processing, analysis and reporting?
• Breaking down internal data silos – how should cross-functional teams be organised including sustainability, finance, risk and legal to best support effective reporting?
• Building the flexibility to adapt to different reporting standards and future changes within standards
• Where and how can emerging digital tools including A.I. be used in the sustainability reporting process and how to address possible assurance challenges they create?

11.00

Panel Discussion: Next steps - What are the standard setters’ future priorities for sustainability disclosures?

Representatives from the leading sustainability standard setting bodies will share their key priorities including future work streams, reviews and updates, implementation support and initiatives to simplify cross-standard reporting.

11.40

Interactive Roundtable Discussions

1. AI as a tool for sustainability reporting
Using AI for data collection, gap analysis, drafting disclosures, and automating tagging/XBRL. Where it saves real time vs. where it introduces error. Assurance implications of AI-assisted reporting.

2. Governance of AI within the organisation
Board oversight of AI use; how AI governance itself is becoming a disclosure topic; accountability when AI outputs feed into regulated disclosures.

3. Financial materiality: Sentiment data and share price
How to determine what is financially material using open-source sentiment data correlated to share price movements.

4. Connecting climate risk to the financial statements
Bridging sustainability disclosure and financial reporting; how climate risk should (and increasingly must) show up in the financial statements themselves.

5. Supply chain human rights data
The practical challenge of getting reliable tier-2/tier-3 supplier data on human rights and labour conditions.

6. Sustainability assurance under ISSA 5000: first lessons learnt
Early practical experience of assurance under the new ISSA 5000 standard: what's working, what's proving harder than expected.

7. Practical multi-jurisdiction compliance
One global data architecture vs. jurisdiction-by-jurisdiction reporting builds, across ISSB, ESRS, UK SRS, SEC and others.

8. Mandatory vs. voluntary disclosure - Redundancy or complement?
Does CSRD/ISSB compliance make voluntary disclosure (CDP, SBTi, EcoVadis, etc.) less necessary, or do they serve different stakeholders?

9. Asset retirement obligations and environmental liabilities
How environmental/social costs (decommissioning, remediation, ARO) get recognised under accounting standards vs. left as narrative disclosure. Credit rating implications, pre-funding obligations, balance sheet provisioning, and investor pressure for comparability.

10. Nature and biodiversity reporting
TNFD implementation, mandatory-adjacent status of nature disclosure.

11. Workforce/human capital disclosures and intangibles accounting
The mismatch between investor demand for comparable human capital metrics and accounting's limited ability to capitalise most of that value; ties to ISSB/ESRS S1.

12. Responsible business conduct disclosures: commercial sensitivity and legal risk
Anti-corruption, lobbying, and political contribution disclosure under GRI 205/415 and OECD RBC guidance, weighed against legal privilege, live investigations, and defamation exposure.

13.40

Roundtables report back to plenary session

14.20

Panel Discussion: Sustainability assurance – From today's processes to tomorrow's full fledged reasonable assurance

• What are reporting companies and assurance providers experiences of current processes? Where are the key challenges and areas for improvement?
• Considerations for choosing an assurance provider?
• Where are auditors pushing back and asking for more information?
• What are the most important areas for companies to focus on when preparing for assurance?
• What key changes are needed from the perspective of both the company and assurance provider to prepare for the future transition to reasonable assurance

15.00

Fireside chat: The UK regulator’s perspective on sustainability disclosures

15.50

Panel Discussion: What information belongs in future corporate reporting?

• How far should sustainability matters be integrated into financial reporting?
• What should remain in sustainability disclosures?
• Where to draw the line on how and when to include non-material information in a sustainability statement?
• Where does the accounting model fail to capture important sources of enterprise value?
• What is decision-useful for an investor vs disclosure for disclosure's sake? Does that differ from what preparers assume investors want?
• Which emerging sustainability matters will become mainstream reporting concerns?

16:30

Afternoon Keynote Address

16.55

Chair’s closing remarks