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• M25017 - Undertaking a double materiality assessment: Key steps and practical tips (Online)

  • When
    29 Jan 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Carl Zammit La Rosa & Mr Michael Dingli
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Under the Corporate Sustainability Reporting Directive (CSRD), many large organisations will be required to start adopting European Sustainability Reporting Standards (ESRSs). As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on by first undertaking a double materiality assessment (DMA). This CPE will focus on the main steps behind a DMA and give some practical next steps.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  This session will focus on the following topics:

  • Overview of the double materiality concept as per the ESRSs

  • Process for understanding a double materiality assessment

  • Pitfalls and practical next steps

  Why is the session of relevance to our members?

   As organisations respond to various sustainability pressures, accountants and non-accountants alike need to keep up to speed with the changing regulatory environment and learn how to gather, understand, and articulate performance on a range of material sustainability matters. The DMA not only determines the scope of the organisation’s sustainability reporting but also enables an efficient allocation of the resources needed to achieve CSRD compliance and provides indispensable insights for shaping company strategy.

  Target Audience

  Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information

  Speakers' Profiles

  Carl Zammit La Rosa is a manager within PwC Malta’s advisory line of service. After attaining a master’s degree in accountancy, Carl joined the consulting practice in 2016 and is now leads ESG projects related to strategy, measurement and reporting. Within this area, Carl is one of firm’s local subject matter experts on CSRD, having experience with providing assurance on sustainability information and assisting various organisations with the compilation of their non-financial information.

  Michael Dingli is a manager within PwC Malta’s assurance line of service, responsible for supporting entities with the implementation of CSRD, supporting a number of local entities with readiness assessments to meet their upcoming reporting requirements. Additionally, Michael has also supported several local banks with integrating climate & environmental risk considerations into their risk management frameworks and governance arrangements in line with the expectations established by the MFSA.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M25027 - The connectivity between financial and sustainability risks and opportunities (Online)

  • When
    28 Mar 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30 including 15 mins break
  Speakers: Mr Michaela Valletta & Mr Antoine Fenech
  Venue:   Online Webinar

  
  

  Participation Fees 
  MIA Members: €40.00

  Non-MIA Members: €75.00

  Retired Members: €20.00

  Students: €30.00

  *Group bookings for 3 or more participants available.

  
  

  BACKGROUND INFORMATION

  In today's business landscape, the interconnection between financial performance and sustainability has become increasingly evident. As companies navigate a rapidly changing environment, integrating sustainability considerations into financial decision-making is a critical factor for long-term success.
  From a reporting perspective, sustainability-related risks and opportunities often lack sufficient or consistent representation within financial statements. However, recent developments in sustainability regulations emphasize the alignment of finance and sustainability transparency to create a cohesive narrative.
  This session equips participants with essential knowledge to address this evolving business dynamic, where sustainability is deeply intertwined with financial performance and stakeholder expectations.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  
  

  1. High-Level Introduction to ESG

  •  Overview of Environmental, Social, and Governance (ESG) principles.

  •  How ESG influences strategic and operational decisions.

  
  

  2. Sustainable Green Finance

  • Role of sustainable finance in supporting environmentally and socially responsible investments.

  
  

  3. Correlation Between Sustainability Practices and Financial Performance

  • Impact of sustainability initiatives on business models and value creation.

  •  Evidence and case studies linking financial performance to sustainable practices.

  
  

  4. Sustainability-Related Risks and Opportunities

  • Defining sustainability-related risks and opportunities.

  • Practical examples and their implications for financial and operational planning.

  5. Reporting Standards for Identifying Sustainability-Related Risks and Opportunities

  • Overview of key reporting frameworks:

  • European Sustainability Reporting Standards (ESRS)

  •  FRS S1 (General Sustainability-Related Disclosures)

  
  

  6. Key Financial Reporting Considerations Related to Sustainability

  • IAS 1: presentation of financial statement

  • IAS 37: Addressing sustainability-related contingent liabilities and commitments.

  • IAS 16: Capital expenditure (CapEx) and capitalization of assets within sustainability initiatives.

  • IAS 38: Accounting for intangibles, including sustainable innovation and intellectual property.

  • IFRS 9: Assessing impairment related to sustainability risks.

  • IFRS 13: Impact of sustainability risks on fair value determination of certain assets.

  
  

  7. Challenges and Emerging Trends

  • Navigating regulatory complexity.

  • Anticipating market and stakeholder expectations.

  • Strategies for overcoming data and integration challenges

  Target Audience

  • Accountants and Auditors: Professionals responsible for financial reporting, sustainability reporting, and compliance.

  • Corporate Executives and Board Members: Individuals overseeing governance, risk management, and strategic planning.

  • Compliance Officers: Ensuring adherence to regulatory requirements.

  • Sustainability Officers: Professionals managing corporate sustainability initiatives and reporting.

  • Other Professionals Evaluating ESG Factors: Investors, analysts, and stakeholders incorporating ESG considerations into decision-making.

  Speakers' Profiles

  Michaela Valletta is an Assistant Manager at Deloitte, is a key member of the Assurance Team, specialising in advisory and assurance with a main focus on sustainability. She actively fosters the growth of Deloitte's ESG function whilst also assists clients with CSRD compliance and sustainability strategy. Moreover, she has been invited as a guest lecturer at University of Malta and MCAST on ESG and contributes to the MIA Sustainability Reporting Committee's  Education Working Group.

  Antoine Fenech is an Audit and Assurance Director at Deloitte currently leading the ‘Accounting and Reporting Advisory’ and the ‘Accounting Operations Advisory’ pillars. He also leads the ESG Assurance team providing advisory and assurance work in relation to EU taxonomy, CSRD, ESRSs, SFDR and ESG strategies. Antoine is a member of the MIA Sustainable Finance - Learning and Education Working Group

  EVeNT CPE COMPETENCies

  3 Core

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details