Opening framing: ICAEW address

Short opening address setting out ICAEW’s perspective on Sustainability in action: building trust, resilience and competitiveness, and how the 2026 Summit contributes to the delivery of the Sustainability Roadmap, a delivery component of Direction 2030. The address will position the Summit as a milestone in embedding sustainability into professional competence and judgement across the profession, strengthening decision-making, financial operations, reporting and assurance practices. It will introduce the core themes that run throughout the programme, including professional judgement, decision-useful information, trust, market quality and resilience, and their role in enabling people everywhere to do business with confidence.

09:00 - 09:15

Planet Earth at a tipping point? What our rapidly changing planet means for the economy, businesses and the accountancy profession

An opening, agenda setting session on the planetary emergency and the climate and nature-related risks this presents - and what a rapidly changing planet means for business, the economy, finance and society. Drawing on the latest evidence, the discussion will explore the implications on ICAEW members: asset values, supply chains, capital allocation, insurance, credit and the economy. It will set the scene for the Summit by highlighting the critical role finance professionals play in strengthening resilience and enabling a credible transition.

09:15 - 10:15

Global overview in sustainability reporting and assurance

Panel discussion on the direction of international sustainability reporting and assurance practices, as standards move from development into application. The session will focus on practical insights from ICAEW’s partnership with IFAC on The ISSB Global Disclosure Review 2025 – Part of the IFAC State of Play Series*, and the associated assurance of the information. * to include details about UK Sustainability Reporting Standards and the UK voluntary registration regime for sustainability assurance practitioners

12:00 - 13:00

Building trust: sustainability assurance

Panel discussion on how high-quality assurance can build confidence in sustainability information as reporting expectations grow. An ICAEW–WBCSD–Deloitte session, we will take a buyer’s perspective: what boards, audit committees, CFOs and sustainability teams need to know when commissioning assurance; how assurance readiness depends on governance, controls, evidence and reporting criteria; and how assurance supports credible decision-making rather than simply compliance.

15:00 - 16:00

Nature-related disclosures: ISSB Practice Statement

A keynote commencing the session about ISSB’s proposed IFRS Practice Statement on nature-related disclosures, timed to coincide with the expected consultation. A panel discussion will then examine the practical implications for finance professionals, including nature-related transition risk, location-specific information, metrics, governance and assurance-readiness.

09:00 - 10:00

Sustainability in financial statements and financial operations

An IASB-focused session on how climate and other sustainability-related matters increasingly affect core financial operations and financial reporting. The session would explore how uncertainty flows into financial statements: impairment, depreciation, provisions, fair value, estimates, assumptions, asset lives, scenario analysis and disclosures. It would also examine how finance teams embed sustainability into internal decision making: budgeting, forecasting, valuation, capital allocation, FP&A, risk management and internal controls.

12:00 - 13:00

AI and digital decarbonisation in finance

A session exploring AI and digital decarbonisation in finance, and how finance leaders can adopt AI in ways that support broader net zero and sustainability objectives. The discussion will examine the environmental impacts of AI, including emissions, energy and water use, model selection, and infrastructure choices, and how these can be incorporated into decarbonisation strategies. The session will position AI as both a strategic opportunity and a sustainability governance issue for finance, providing practical insights on responsible adoption and the implications for future business and finance decisions

15:00 - 16:00

Lots of great practical insights and case studies. It was wonderful to see such a big diversity of articulate and intelligent speakers with hands on and inspiring experiences.

Excellent event with very knowledgeable speakers and very relevant and topical subject area. The virtual platform works very well as saves time and cost with travel. Overall another top class ICAEW event.

The quality of speakers was excellent, with some real industry insight that I've taken back to my own organisation.

Once again the ICAEW Sustainability summit offered incredible value in a packed session with experts delivering insights on topics becoming increasingly relevant as we navigate this area.