In the second of two special Insights In Focus episodes, guest host Mark Rowland shares news and views from COP28 in Dubai. This episode focuses on capacity building within the finance profession and making the business case for a nature-positive transition.   Mark is joined in the studio by Sarah Reay, Climate Change Manager, ICAEW; Jessica Fries, Executive Chair, A4S; and Mardi McBrien, Chief of Strategic Affairs and Capacity Building, IFRS Foundation. Reay and Fries discuss why it is essential that the transition to a sustainable global economy places nature and biodiversity at its heart. And McBrien shares how the IFRS Foundation is driving capacity building and how all accountants can get involved.   Access ICAEW’s Making COP Count content series for more insights on sustainability and the topics covered in this episode.   Links ICAEW: Making COP Count: http://www.icaew.com/making-cop-count  Host Mark Rowland   Guests Sarah Reay, Climate Change Manager, ICAEWJessica Fries, Executive Chair, A4SMardi McBrien, Chief of Strategic Affairs and Capacity Building, IFRS Foundation  Producer Natalie Chisholm    Episode first published: 11 December 2023 Podcast recorded: 9 December 2023