ESG Talk

Restatement Is a Dirty Word, Except When It Isn't

View All
042c70eff7

Sustainability reporting and financial reporting are converging fast. But the controller who treats them as the same thing could get burned.


In this episode, Dr. Lee Hui Mien of Singtel and Jonathan Gregory of The Hershey Company offer their views on one urgent question: what does it actually mean to bring sustainability reporting under the finance umbrella, and where does that process break down?



Chapters:

0:00 — Intro

2:30 — Dr. Lee Hui Mien on why sustainability data is fundamentally different

8:45 — Why restatement in sustainability is a feature, not a failure

13:20 — Scope 3 and why supply chain visibility can break down at tier two

19:10 — Jonathan Gregory, Global Controller at The Hershey Company

24:00 — AI governance and segregation of duties

29:45 — What the next five years demand from controllers



Guests:

Dr. Lee Hui Mien, Sustainability Leader, Singtel

Jonathan Gregory, Global Controller, The Hershey Company


Subscribe to The Pre-Read for more conversations at the intersection of finance, sustainability, audit, and risk.