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

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

Registration


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

    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.
                   

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