Many credit unions are now including ESG data in their annual report. Most are using the VSME standards as their template. Advisors are being asked for assistance with this reporting and auditors are concerned at their responsibilities where ESG data is included in the credit unions annual report.
Key features
• An introduction to VSME and ESG reporting by credit unions
• Example credit union VSME financial statements
• Key metrics that will need to be measured and reported on
• Issues arising for the auditor from the inclusion of ESG data within the financial statements
Speakers:
Orla Carolan
Managing Director, Glas Consulting
Orla is a Chartered Certified Accountant (FCCA) and Managing Director of Glas Consulting, a consulting company that provides sustainability services including training, compliance and sustainability reporting advisory services to large organisations and SMEs.
Orla previously held senior roles at Future Planet, Grant Thornton and JPMorgan Hedge Fund Services in consulting, sustainability and financial & regulatory reporting.
During her time at Grant Thornton Orla worked with EFRAG on the development of the ESRS reporting standards under the CSRD.
Orla is a qualified trainer (QQI accredited) and lectures for CAI, TUD and other CPD and training bodies in sustainability and sustainability reporting.
Orla holds a B.A. in Business and Economics (TCD), is an ACCA member and a Certified Investment Fund Director (CIFD) and member of the IFDA working group on sustainability.
Aidan Clifford
Advisory Services and Public Affairs Manager, ACCA Ireland
Aidan provides an advisory service for members’ of ACCA on accounting, auditing, ethical and company law as well as coordinating the ACCA Ireland responses to proposed legislative and regulatory changes. Aidan also represents ACCA on a number of technical committees in areas such as anti-money laundering, reporting to ODCE and various audit related and sustainability working groups.