2026 Agenda
- David Wray - Board Member, IESBA
- Key developments in standards:
- IASB agenda update
- ISSB agenda update
- Interpretations Committee Updates
- IESBA update
- How IFRS Accounting Standards and IFRS Sustainability Disclosure Standards complement each other
- How the IESBA Code of Ethics complements and underpins IFRS Accounting and Sustainability Disclosure Standards
- Gemma Sanchez-Danes - Sustainability Reporting Leadership - Social Lead, EFRAG
- Bruce Mackenzie - Chair, IFRS Interpretations Committee and Member, IASB
- Richard Barker - Member, ISSB
- David Wray - Board Member, IESBA
As 2026 marks a pivotal year in sustainability reporting, organizations face the complex challenge of getting ready to implement UK Sustainability Reporting Standards (UK SRS). Some are also navigating European sustainability reporting requirements at the same time, with the Corporate Sustainability Reporting Directive (CSRD) coming into force for EU subsidiaries and getting ready for the associated non-EU group reporting using European Sustainability Reporting Standards (ESRS). Interoperability between disclosure standards and the reporting of meaningful information becomes even more critical for preparers and investors alike.
This expert-led session brings together regulatory developments, investor perspectives, and practical implementation guidance to help heads of reporting chart a clear path forward.
- Interoperability across disclosure standards:
- What to look out for when navigating multiple regimes
- Areas of difference and alignment
- Incorporating ESRS-40a impact-related disclosures
- How to streamline your sustainability reporting goals:
- Materiality assessments
- Reducing duplication and ensuring consistency across sustainability disclosures
- Systems and data requirements
- Digital reporting
- Presentation formats, performance commentary, and reconciliations
- Strengthening sustainability governance:
- Board engagement, oversight and accountability
- Governance frameworks that enable connected and interoperable reporting
- Hilary Eastman - CEO & Founder, Confluence Advisory
- Deepa Rao - Corporate Sustainability Leader, Cognizant
- Stuart Rowan - Digital reporting (XBRL) expert, XBRL International
- Nadia Humphreys - Head of Risk & Sustainable Data Solutions, Bloomberg
- Michael Taschner - Executive Director, Global Head of Sustainability Services, S&P Global Sustainable1
- Speaker to be confirmed, TBC
- Peter Reilly - Co-Founder, Bailey Network
- Jeremy Stuber - Chair of CRUF (Corporate Reporting Users’ Forum) and Partner, Doric Capital Partners
- Naomi Rigby - ESG assurance | Sustainability & Climate Change, PwC
Financial Reporting Updates
- IFRS 18 Presentation and Disclosure in Financial Statements
- IFRS 19 Subsidiaries without public accountability: Disclosures
- IFRS 20 Regulatory Assets and Regulatory Liabilities
- Amendments to IFRS 9 and IFRS 7
- Amendments to IAS 21
- Business Combinations—Disclosures, Goodwill and Impairment
- IFRS Interpretations Committee Agenda Decisions
Sustainability Reporting Updates
- Update on UK Sustainability Reporting Standards (UK SRS)
- UK SRS S1
- UK SRS S2
- FCA consultation bringing formal sustainability reporting standards into the UK framework for the first time
- Financial Reporting Council (FRC) updated guidance on ‘comply or explain’ reporting
- Amendment to IFRS S2 ‘Climate-related disclosures’
- Tiaan Fourie - Specialist Director, Financial Accounting and Advisory, RSM UK
- Bruce Mackenzie - Chair, IFRS Interpretations Committee and Member, IASB
- Sue Harding - Co-Founder (& Founder: Harding Analysis), Bailey Network
- Alastair Drake - Senior Vice President, Moody’s Investors Service
- Luke Kelly - Group Financial Controller, Travis Perkins
- Arianne Vink - Head of Group Appraisal & Reporting, Shell Plc
FRC Annual and Thematic Reviews and focus areas within corporate reporting, including:
- Annual Review of Corporate Reporting
- Thematic reviews of:
- Intangible value drivers
- Financial instruments (IFRS 9) for corporates
- loan covenant disclosures (IAS 1 amendments)
- Reporting in the construction and housebuilding sector
UKEB updates:
- UKEB Key Projects, including:
- UKEB’s Post Implementation review of IFRS 17
- IFRS 20 Regulatory Assets and Regulatory Liabilities
- Risk Mitigation Accounting–Proposed Amendments to IFRS 9 and IFRS 7
- Post Implementation Review of IFRS 9
- UKEB research work – Intangibles, Statement of Cash Flows and Related Matters
- Q&A
- Andrew Watchman - Director of Corporate Reporting Review, Financial Reporting Council
- Seema Jamil-O'Neill - Technical Director, UK Endorsement Board
- Geoff LeGouais - Case Director - Corporate Reporting Review, Financial Reporting Council
Financial Reporting Updates
- IFRS 18 Presentation and Disclosure in Financial Statements:
- Risk Mitigation Accounting & Hedge Accounting
- Post-implementation review of IFRS 9—Hedge Accounting
- IAS 28 Amendments
- IAS 8 Disclosures
- Financial Instruments Update:
- Amortised Cost Measurement
- Financial Instruments with Characteristics of Equity
- Amendments to IFRS 9 and IFRS 7:
- IFRS 17 Insurance Contracts: Post-implementation review
Sustainability Reporting Updates
- Transitioning to UK SRS:
- UK's finalised SRS S1 (General Requirements)
- UK SRS S2 (Climate-related) standards
- FCA's proposals to replace TCFD-aligned rules with mandatory UK SRS S2 and comply-or-explain for Scope 3 emissions
- Navigating updated EU CSRD/ESRS rules
- ISSB Enhancements
- Iain Kirkpatrick - Director, PwC
- Richard Barker - Member, ISSB
- Gemma Sanchez-Danes - Sustainability Reporting Leadership - Social Lead, EFRAG
- Arun Kelshiker - Investment Committee, CFA UK
- Martina Macpherson - Head, Financial Markets, Value Balancing Alliance (VBA)
- Richard Hathaway - Head of Financial Control, SMBC Bank International Plc
A rundown of ESMA (European Securities and Markets Authority) updates planned for 2026 and 2027:
- Corporate Finance and Reporting:
- Prospectus Regulation Changes
- financial reporting
- sustainability reporting
- ESEF reporting
- Sustainable finance
- European Single Access Point (ESAP)
- ESRS 40-a and EFRAG implementation support
- Isabelle Grauer-Gaynor - Head of Unit, Corporate Finance and Reporting, ESMA (European Securities and Markets Authority)
- Gemma Sanchez-Danes - Sustainability Reporting Leadership - Social Lead, EFRAG
- IFRS 18 and Tax
- Key tax implications of IFRS 18
- Tax adjustments within Management Performance Measures (MPMs)
- Tax Agenda Decisions
- The Evolving Reporting Process
- How changes in reporting requirements are impacting processes, controls and governance
- The Increasing Impact of Tax Transparency
- Growing expectations from investors, regulators and other stakeholders, and what this means for reporting teams
- Sophie Ahluwalia - Director, PwC
- How AI is used to interpret corporate information
- what it can find that human analysis might not
- how it can interpret measures, notes and disclosures in a way you didn’t foresee
- areas it might identify for company engagement
- how it might assess any red flags
- How AI changes how portfolio managers and analysts work
- enhancements to the modelling and valuation process
- its use in drafting, refining, translating and distributing research content and investment recommendations more efficiently and consistently
- increases to the investment universe by improving productivity and analytical efficiency
- The role of human analysts and investors in an increasingly machine-readable world
- Hilary Eastman - CEO & Founder, Confluence Advisory
- John Turner - CEO, XBRL International
- Richard Pain - Executive Director- Model Analytics and Support Team, UBS
- Louise Dudley - Portfolio Manager, Global Equities, Federated Hermes
- Alex Bibani - Senior Portfolio Manager, Allianz Global Investors
- John Teahan - Partner and Portfolio Manager, Redwheel
The convergence of macroeconomic instability, geopolitical tensions, and digital disruption is reshaping the risk horizon for global and domestic enterprises. This briefing will detail how cyber threats are increasingly intertwined with broader systemic risks - from supply chain shocks to nation-state conflicts - and the increasing criticality of cyber security as a core pillar of business resilience.
Attendees will hear about:
- The modern threat landscape: how the rise in destructive cyber attacks is reshaping security strategies.
- Recent examples of significant financial impacts arising from cyber-enabled fraud and ransomware
- The gritty realities of recovering from ransomware
- The role of finance teams during cyber crises
- Responding to board questions
- Critical components of a modern security strategy
- Speaker to be confirmed, TBC
The Trump Administration’s executive actions and regulatory changes have significantly impacted non- U.S. companies – especially Foreign Private Issuers (“FPIs”) and non-U.S. private companies raising capital or operating in the U.S.
These ongoing changes, driven by geopolitical tensions, trade and sanctions policies, technology and AI developments, energy considerations, sustainability requirements, and evolving financial reporting standards, create new exposure categories that traditional risk frameworks may not adequately address.
- Important considerations for Foreign Private Issuers (FPIs):
- SEC enforcement areas
- SEC disclosure requirements
- What risks FPIs should be focused on in their disclosures to the SEC:
- geopolitical, trade, sanctions and the impacts of tariffs
- technology, energy, sustainability, financial reporting and AI
- involvement with high-risk countries & Foreign Terrorist Organizations (“FTOs”).
- Foreign Private Issuer eligibility:
- potential for loss of, or changed FPI status
- potential to have to file as per US GAAP
- SEC Cross-Border (Fraud) Task Force:
- focus on investigating U.S. securities law violations by FPIs
- intensify enforcement on gatekeepers
- FCPA violations: Heightened interest in cross border inquiries and investigations into non-U.S. companies conducting business in the U.S.
- Holding Foreign Insiders Accountable Act (“HFIAA”)
- Cybersecurity incident disclosure and materiality assessments
- Sanctions compliance and geopolitical risk
- Marion Duffy - Managing Director, FTI Consulting
- What finance needs to learn about the applications of generative AI
- What will have the most impact on business strategies and reporting processes
- How to capitalize on emerging capabilities
- How finance teams are currently using the
- technology to augment existing processes by creating text and conducting research
- How generative AI “copilots” will work alongside finance professionals to:
- transform core processes
- reinvent business partnering, and
- mitigate risks
- Challenges of adopting generative AI in finance functions:
- Accuracy
- data security and privacy
- Greg Stinson - Partner, KPMG
- Jayesh Gajare - Director, KPMG
- Deepa Rao - Corporate Sustainability Leader, Cognizant
- Global growth outlook for 2027: EMEA focus
- Impact of Middle East conflict
- US Tariffs and rising bond yields
- Macro-economic trends and themes that will define 2027:
- post-shock growth stabilization
- Policy uncertainty
- Financial shifts
- Cooling inflation
- Fiscal policy
- Monetary easing
- Labour market adjustment
- Economic impacts of climate change: Attribution science
- How to build resilience and robustness:
- Embed agility and adaptability
- Strengthen supply networks
- Invest in digital and operational infrastructure
- Jonathan Gillham - Partner - Economic Advisory, S&W
- David Wray - Board Member, IESBA
