Course Description

This course features highlights of the ISCA Conference 2025 held on 12 November 2025.


Synopsis:

This session examines the importance of connectivity between financial statements and sustainability-related financial disclosures in providing a holistic view of an entity’s performance and resilience.

With growing investor demand for transparency on how sustainability risks—particularly climate-related and other emerging uncertainties—affect financial outcomes, the session will share illustrative examples on how such impacts are reflected in areas like asset valuation, impairment, and provisioning. It will also cover the efforts by the IASB and ISSB to promote coherence between financial and sustainability reporting, ensuring relevance and reliability in a rapidly evolving reporting landscape.


Intended For:

  • Audit Professionals / PAIP
  • Finance Professionals / PAIB
  • Public Sector Finance
  • C-suite & Directors


Competency Mapping: 

  • CPE Category 1 = 0.5 CPE Hour
Instructor Image

Kok Moi Lre

FCA (Singapore)

Moi Lre is a Partner at PricewaterhouseCoopers LLP (PwC) Singapore with over 30 years of experience. Moi Lre leads the Sustainability Assurance practice in Singapore and supports the same in Asia Pacific whilst overseeing financial audits for listed and non-listed companies across multiple sectors. As PwC Singapore’s former lead Accounting Technical Partner (until June 2021), Moi Lre has been recognised for delivering practical, compliant solutions in financial reporting. She is passionate about supporting companies in building trust in their financial and sustainability reporting.Moi Lre is also deeply involved in the accounting profession, having served as the immediate past Chairperson of ISCA’s Financial Statements Review Committee, supporting ACRA’s Financial Reporting Surveillance Programme.
Instructor Image

Cyndi Pei

Cyndi is a seasoned finance executive with over 25 years of experience spanning corporate finance, strategic business partnering, commercial finance, M&A, and risk management.  Currently, as Chief Financial Officer of Singtel’s Digital InfraCo, she leads the full spectrum of finance functions, procurement, and risk management across a portfolio of high-growth businesses, including Nxera Data Centres, RE:AI GPU-as-a-Service, Enterprise Platforms, and Subsea Cable & Satellite Carrier services. Prior to her current role, Cyndi held senior leadership positions in an SGX-listed global food and beverage company, where she oversaw a comprehensive range of finance and corporate functions.  She began her career with more than a decade at a Big Four accounting firm, providing assurance services and leading strategic business development for priority client accounts in the technology, media & telecom (TMT) and real estate industries. Cyndi is an ISCA Council Member, Chairperson of the ISCA Academy Corporatisation Taskforce and Co-Chair of the Artificial Intelligence for Accountancy Industry Taskforce.  She also serves as a Tender Committee member of SATA CommHealth, a charitable healthcare organisation. 

Course Rating

Speaker's Rating

Connectivity Between Financial Statements & Sustainability Reporting Disclosures

0.5 CPE Hour

Lesson(s)

4

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