November 14-16, 2017
Planet Hollywood
Las Vegas, Nevada

Monday, November 13
Doug Hileman, President, Hileman Consulting

Carbon footprint, minimizing your water supply, designing safe products. When you hear about corporate responsibility issues, it's easy to categorize it as a "nice to do" versus a "need to worry about", but these Environmental, Social and Governance (ESG) issues continue to increase in visibility and complexity, and stakeholders want more and more reporting on it.

This summit reviews non-financial reporting (NFR) frameworks - and how they create expectations that drive company programs. Gain insight into legal drivers for these reports, how stakeholders use the reports and how internal audit can begin to apply these aspects of NFR to assess risk in their own organizations.


7:45 AM – 8:45 AM Registration and Continental Breakfast

8:45 – 9:00 AM
Chair’s Opening Remarks
Douglas Hileman, President, Douglas Hileman Consulting LLC

9:00 AM – 10:15 AM
Regulatory and Legal Drivers for Non-Financial Reporting (NFR)
This segment will provide background on statutory, regulatory, and other legal drivers for NFR. It will also review common practice for auditing (typically a second line of defense).
• Laws, regulations and requirements
  o Traditional (EPA, OSHA)
  o Non-traditional (SEC, materials restrictions)
  o New and emerging (modern day slavery/human trafficking, conflict minerals)
  o Federal acquisition regulations
• Auditing requirements and practices for the above
• Recent changes and trends (since January 1, 2016)

10:15 AM - 10:30 AM Refreshment Break

10:30 AM – 11:30 AM
Basic Concepts for Key NFR Frameworks (GRI, SASB, and others)
This segment will provide background on several of the prevailing frameworks for NFR.
• Frameworks for non-financial reporting (NFR)
  o Global Reporting Initiative
  o CDP (Carbon Disclosure Project)
  o The Sustainability Consortium
  o Sustainability Accounting Standards Board
  o Codes of conduct
• Auditing requirements and practices for the above
• Recent changes and trends

11:30 AM – 12:30 PM
Current State of Programs and Stakeholder Perspectives
The session will also review how a broad array of stakeholders are influencing what and how companies must engage in NFR to manage risk and remain competitive.
• Wrap-up from prior sessions (if required)
• Stakeholder perspectives and influences
  o NGOs
  o Investors (activist, mainstream)
  o Customers

12:30 PM - 1:30 PM Networking Luncheon

1:30 PM – 2:30 PM
Connecting ERM Concepts to NFR, and Common Practice, Gaps and Risks
Sustainability and enterprise risk management professionals are saying many of the same things – they’re just using different terms to say so. This segment will connect ERM concepts with NFR, and discuss common practice, gaps, and risks to organizations.
• The enterprise risk management perspective on non-financial reporting
  o Compliance
  o Operations
  o Reporting
  o Business strategy
• Examples of typical controls
  o Good practices
  o Common gaps

2:30 PM - 2:45 PM Refreshment Break

2:45 PM – 3:45 PM
Internal Audit: Providing Value on NFR
Non-Financial Reporting presents a golden opportunity – if only internal audit knew how. This session will offer some suggestions on how internal audit can begin framing and discussing the issue of NFR in the context of managing risks and leveraging opportunities.
• Alignment with internal audit mission
• Highlights from recent surveys
• Providing value
• Types of engagement
• Framework for a non-financial reporting risk assessment

3:45 PM – 5:00 PM
Opportunities and Challenges of the CAE in 2018 – A Panel Discussion
This session will feature a panel discussion or a Q&A from thought leaders, standard-setters, leading Internal Auditors, and/or specialists who can provide insights on current practices, gaps, and opportunities in the area of NFR. This segment may be slotted in at a different timeframe during the day to accommodate our panelists and contributors.