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: €130.00

Non-MIA Members: €245.00

Retired Members: €65.00

Students: €95.00

Session 1 - European Sustainability Reporting Standards – Environmental

Speakers: Ms Christine Galea, Mr Carl Zammit La Rosa & Mr Chris Meilak, Mr Arjun Ravi

BACKGROUND INFORMATION Session 1 (3 HRS)

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 2 - European Sustainability Reporting Standards  - Cross-Cutting and Governance 

Speakers :Ms Sahana Chandrasekhar Ms Elsa Leong, Dr Jeanelle Arpa & Ms Naomi Gauci

BACKGROUND INFORMATION Session 2 (3 HRS)

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 3 -  European Sustainability Reporting Standards – Social 

Speakers: Ms Anita Grech, Ms Naomi Gauci, Clarissa Micallef, Ms Michaela Valletta, Mr Reuben Galea

BACKGROUND INFORMATION Session 3 (3 HRS)

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.

Session 4 -  Sustainability Reporting Standards for SMEs 

Speakers: Ms Sahana Chandrasekhar and Ms Christine Galea

BACKGROUND INFORMATION Session 4 (2 HRS)

In January 2024, following the requirements included in the Corporate Sustainability Reporting Directive, EFRAG published two Exposure Drafts – a European Sustainability Reporting Standard for listed Small and Medium Sized Enterprises (ESRS LSME ED) and a voluntary reporting standard for non-listed SMEs (VSME ED). 

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

This session will focus on the objective of the Exposure Drafts referred to above (i.e. ESRS LSME ED and VSME ED) and the disclosure requirements detailed therein. The speakers will also provide an update on this project.

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

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.

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.

Ediana Guillaumier leads People Advisory Services and EY Connect Learning for EY Malta. She is responsible for advising clients on human resource related matters including, training needs assessments, cultural transformation, performance management, change and talent management. for a number of sectors and industries, including government and parastatal, hospitality, financial services, gaming, retail and healthcare.
As part of her role, Ediana has coordinated and project managed learning programmes, mobilising teams, resources and content, for the efficient delivery of high-quality courses. In addition, she has organised employee engagement surveys at an entity level and at a national level, including the Work Reimagined Survey 2023, 2022 and 2021, which focused on the employee sentiment across employees in the Maltese Islands.
Ediana is a Certified Public Accountant, a Member of the Malta Institute of Accountants and a Certified Facilitator/Trainer for EY. Ediana is also a Committee Member on Women Directors in Malta.

Ravi Arjun has a bachelors degree in mechanical engineering and a masters in business administration. He joined KPMG in 2024 in the Environment, Social & Governance team. Arjun started his career in product development for a top automotive OEM. During his time in the automotive industry, his primary focus was Total Value Management and cost cutting through design efficiency. In addition, he spent considerable time in new product launch, contributing to the launch of two major models during his time at the organization.
After pursuing his MBA, Arjun worked in the supply chain & operation advisory space where he gained rich experience from working in a variety of industries including the automotive, industrial equipment manufacturing, infrastructure, renewable energy and many more, with focus on implementing sustainability related projects.

Elsa Leong works within the Assurance team at Deloitte Malta with a focus on the on-going development of the sustainability reporting practice. She actively supports the team in building ESG-related training materials and assists clients in the preparation of their sustainability reporting align with ESRS standards. On top of ESG matters, Elsa has been involved in the mark-up and audit of annual financial reports for companies with the requirements of the European Single Electronic Format (ESEF) Regulatory Technical Standards. Elsa is a member of the MIA Sustainable Finance Reporting Working Group.

Naomi Gauci is a Manager within the ESG team at PwC. She joined the firm in 2020 after obtaining a Master's in Accountancy and initially worked in the audit department, gaining experience auditing large local entities across various industries. Over the past year, she transitioned to the ESG team, driven by her passion for sustainability, with a particular focus on the social aspect. In her current role, Naomi has supported large local entities in preparing for CSRD reporting, specializing in double materiality assessments.

EVENT CPE COMPETENCies

11 Core

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