Registration Time: 13:15

Sessions Time: 13:30- 16:45  including a 15-minute break
Venue:   Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €110.00

Non-MIA Members: €215.00

Retired Members: €50.00

Students: €80.00

Session 1 - Cross-Cutting and Governance – Session 1 (Online)

Speakers: Ms Roberta West Falzon and Mr Ronald Mizzi

BACKGROUND INFORMATION Session 1

Under the Corporate Sustainability Reporting Directive (CSRD), large and most listed companies in the EU will be required to start adopting European Sustainability Reporting Standards (ESRSs) in a matter of months, for financial years starting 1 January 2024. It is only a matter of time before other companies follow suit, with other large and small and medium-sized undertakings, among others, also being subject to these requirements as from financial years starting 1 January 2025 and 2026. 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. This CPE session will focus on the cross-cutting standards, setting out the general requirements and general disclosures to be applied throughout the sustainability reporting under the ESRS framework, together with the topical standard related to governance, being business conduct.

Specific topics to be covered during the sessioN

This session will focus on the disclosure requirements as detailed within:

• ESRS 1 General Requirements

• ESRS 2 General Disclosures

• ESRS G1 Business Conduct

Session 2 - European Sustainability Reporting Standards – Environmental - Session 2 (Online)

Speakers: Ms Christine Galea, Mr Norbert Paul Vella, Ms Chandrasekhar Sahana, Mr Carl Zammit La Rosa & Mr Chris Meilak

Under the Corporate Sustainability Reporting Directive (CSRD), large and most listed companies in the EU will be required to start adopting European Sustainability Reporting Standards (ESRSs) in a matter of months, for financial years starting 1 January 2024. It is only a matter of time before other companies follow suit, with other large and small and medium-sized undertakings, among others, also being subject to these requirements as from financial years starting 1 January 2025 and 2026. 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. This CPE session will focus on those topical standards related to the environment, being climate change, pollution, water and marine resources, biodiversity and ecosystems, and resource use and circular economy.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

This session will focus on the disclosure requirements as detailed within:

• ESRS E1 Climate change

• ESRS E2 Pollution

• ESRS E3 Water and marine resources

• ESRS E4 Biodiversity and ecosystems

• ESRS E5 Resource use and circular economy

The session will also provide a brief overview of the ESRS cross-cutting standards. These two standards set out the general requirements and disclosures which apply throughout the sustainability reporting under the ESRS framework.

Session 3 -  European Sustainability Reporting Standards – Social

Speakers: Ms Anita Grech, Mr Norbert Paul Vella, Ms Ediana Guillaumier, Ms Michaela Valletta 

Under the Corporate Sustainability Reporting Directive (CSRD), large and most listed companies in the EU will be required to start adopting European Sustainability Reporting Standards (ESRSs) in a matter of months, for financial years starting 1 January 2024. It is only a matter of time before other companies follow suit, with other large and small and medium-sized undertakings, among others, also being subject to these requirements as from financial years starting 1 January 2025 and 2026. 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. This CPE session will focus on those topical standards related to the social sphere, being own workforce, workers in the value chain, affected communities and consumers and end-users.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

This session will focus on the disclosure requirements as detailed within:

• ESRS S1 Own workforce

• ESRS S2 Workers in the value chain

• ESRS S3 Affected communities

• ESRS S4 Consumers and end-users

The session will also provide a brief overview of the ESRS cross-cutting standards. These two standards set out the general requirements and disclosures which apply throughout the sustainability reporting under the ESRS framework.

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

Roberta West Falzon is an audit and assurance partner at RSM Malta leading several audit engagements for national and international clients operating in different fields including the audit of entities within the financial services industry, gaming entities, large groups and listed entities. Roberta delivers technical and professional training both within and outside the firm. Moreover, Roberta sits on the Malta Institute of Accountants Financial Reporting Committee and is a member of the MIA Sustainable Finance – Financial Reporting Working Group.

Ronald Mizzi is Chief Financial Officer at APS Bank plc, a role he has been holding since joining the Bank in September 2020.  Ronald is responsible for leading and maintaining the effective governance and stewardship of the Bank’s finance, asset-liability management, and capital management programme. He is also responsible for the renovation and facility management of the Bank’s Head Office and the Branch network as well as the security of physical assets.
Prior to joining APS, Ronald was Group Chief Financial Officer at FIMBank plc where he was responsible for the Group’s financial planning and accounting, regulatory reporting, tax, business strategy, capital planning, and investment decisions. He was also engaged with PricewaterhouseCoopers in Malta within its Assurance Department, with parallel engagements with PricewaterhouseCoopers in the Channel Islands and New York. 
Ronald is a warranted Certified Public Accountant and holds a Practicing Certificate in Auditing, both issued by the Accountancy Board in Malta. He is a fellow member of the Malta Institute of Accountants and sits on the Institute’s Financial Services Committee, Financial Reporting Committee and Appeals Board.  Ronald holds an Honours degree in Accountancy from the University of Malta and a Diploma in VAT Compliance from the Institute of Indirect Taxation (UK).

Christine Galea is a Senior Manager responsible for Finance Department at the GO plc. She joined GO plc in December 1997 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. She is a fellow member of the Malta Institute of Accountants.  In her capacity at GO plc, a public listed company on the local stock exchange, she plays a pivotal role in orchestrating the preparation of GO’s NRFD (Non-Financial Reporting Directive) reporting. This responsibility has sparked her interest in the evolving landscape of ESG reporting.  In addition to her professional responsibilities, she is actively involved in the ESG working group within MIA.  Her contributions include leading a subgroup dedicated to ESG Financial reporting. Her involvement underscores her commitment to fostering transparency and sustainability within her organisation and the wider business community. 

Sahana Chandrasekharis the CSRD champion in the Accounting Advisory Services team at KPMG. She helps clients in the preparation of their sustainability report in compliance with the ESRS standards. Her role also involves keeping up to date with all sustainability reporting initiatives within the EU and understanding their implications and statutory consequences on local entities. She provides advice on financial and non-financial reporting matters to clients, which includes assisting clients with the preparation of annual reports and guiding them through any new uncharted reporting environments.

Carl Zammit La Rosa is a Manager at PwC focusing on ESG and supporting clients with their sustainability journey through carbon footprint assessments, sustainability strategies, non-financial reporting and assurance on sustainability information, amongst others. Carl is also leading PwC Malta’s net zero commitment to 2030 and assists on other aspects of management consulting relating to EU funding and policy. Carl is a member of the MIA Sustainable Finance Committee.

Anita Grech is a Partner at Mazars Malta and is specialised in audits of PIEs and listed entities and has extensive experience working on local and international groups of companies. She previously worked with one of the Big Four firms and has also gained experience working in industry. Anita is part of firm’s technical team and involved in internal training on audit methodology and is also deputy chairperson on the MIA’s sustainable finance committee. Anita is a Certified Public Accountant and Practicing Auditor by profession.

Chris Meilak is a Certified Public Accountant, Economist and Partner at EY Malta, leading the Valuation, Modeling and Economics sub-service line in Malta. Chris joined EY in 2006 and has carried out a number of assignments in relation to valuations and financial/ business modelling. Chris holds an MA in Economics and the ACCA degree and is a Visiting Lecturer in the Department of Economics, University of Malta.

Norbert Paul Vella is a Partner at PwC Malta and has over 16 years of experience in matters related to the financial sector including extensive consultation experience in relation to financial services regulation within the local banking sector.

Norbert leads the banking advisory practice of PwC Malta and is well versed with the ongoing developments in respect of the management and supervision of ESG risks for credit institutions and the wider financial services community.  He is also leading PwC Malta’s ESG Reporting and Assurance initiatives.

Michaela Valletta works within the ESG Assurance Team at Deloitte where she is focusing on advisory and assurance work in relation to the sustainability regulatory landscape as well as the business development of the ESG function within the firm. She has also been invited as a guest lecturer at University of Malta and MCAST with regards to ESG training. Michaela is a member of the MIA Sustainable Reporting Working Group.

EVENT CPE COMPETENCies

9  Core

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