UEF Shares Research on Biodiversity Risk at ACCA–Assumption University 2026 Conference

On September 28, 2026, representatives of the UEF Faculty of Finance and Accounting participated in the ACCA – Assumption University 2026 Conference themed “Climate Tech Forecast – Driving Value Across Organisations”. Joining the event virtually, Mr. Nguyen Thanh Lam - Vice Dean of the Faculty and Head of the Auditing Program - presented a research paper on biodiversity risk and corporate investment decisions, while also contributing to a panel discussion on climate technology and sustainable value creation.

The conference was jointly organised by the Association of Chartered Certified Accountants (ACCA) and Assumption University, with the aim of connecting research, education, and the practical application of climate technologies. The programme highlighted the role of finance, governance, and transparency in the sustainable transition, while also emphasising the contribution of universities to developing the capabilities required by the future workforce.

According to the conference materials, climate technology encompasses technologies, products, and services designed to reduce greenhouse gas emissions or address the impacts of climate change. Implementing these solutions requires not only technological innovation but also adequate financial resources, governance capabilities, and appropriate investment strategies. These developments are also creating new requirements for finance and accounting professionals, as well as for educational institutions responsible for preparing future professionals.

As part of the programme, Mr. Nguyen Thanh Lam presented the paper “From Nature Risk to Financial Flexibility: How Biodiversity Exposure Reshapes Corporate Investment”. The study examines environmental issues from a corporate finance perspective, focusing on how firms adjust their investment strategies in response to risks associated with nature and biodiversity.

A key focus of the presentation was firms’ asset leasing decisions - an approach that enables companies to access productive assets without immediately committing to large and potentially irreversible capital investments. From this perspective, the study raises an important question: as exposure to biodiversity-related risks increases, do firms shift from asset ownership towards more flexible forms of investment?

This approach opens up further discussion on the relationship between environmental risk, the ability to maintain financial flexibility, and the choice of investment methods. At the same time, the topic broadens the discussion of sustainable finance beyond climate-related issues to include nature-related risks and biodiversity loss.

In addition to presenting his research, the UEF representative participated in the panel discussion “Climate and Tech – Creating Sustainable Value” alongside Mr. Chotdhanin Temsiripong and Mr. Quang Nguyen, under the moderation of Ms. Quyen Do. The discussion focused on the transition towards renewable energy, green technologies, and the role of these solutions in achieving net-zero emissions.

In line with the focus of the panel discussion, issues related to policy, incentive mechanisms, the role of capital providers, and green finance initiatives were examined in relation to the broader transition process. Through these discussions, the application of climate technologies was considered from both the perspective of business performance and their capacity to generate sustainable value.

The conference programme also featured topics including global climate finance, carbon emissions, renewable energy financing, carbon credits, environmental, social and governance (ESG) information, and sustainability reporting. These topics provided an additional foundation for dialogue between academics and practitioners on the need to continually update research and academic programmes in the fields of finance and accounting.

Participation in the conference provided the UEF Faculty of Finance and Accounting with an opportunity to share its research directions with the international academic community while gaining further insights into emerging issues in sustainable finance. The event also provided valuable references for research and teaching activities, contributing to the integration of specialised knowledge with ongoing changes in the business environment and the growing requirements of sustainable development.