As artificial intelligence reshapes business and society, it is also driving rapid growth in energy, water and infrastructure demand. This interactive session, hosted by the University of Oxford and AICPA & CIMA as part of NYC Climate Week, will explore the growing tension between AI-driven growth and ambitious corporate sustainability commitments. Using a real-world business case, participants will examine how a major technology company can continue to scale AI while remaining credible against its carbon, water and waste commitments. Working in small groups, participants will take on the perspectives of different stakeholders — including corporate leadership, investors, environmental advocates and local communities. They will debate competing priorities, assess strategic options and develop recommendations using financial, environmental and operational data. The session will explore the increasingly important intersection between AI investment, sustainability, climate risk, financial decision-making, reporting, assurance and governance — and the role finance and accounting professionals can play in navigating these trade-offs. By the end of the session, participants will be able to: Analyse the trade-offs between technological innovation, business growth and resource consumption. Assess how Scope 1, 2 and 3 emissions and net-zero commitments apply to AI infrastructure and data centre decisions. Evaluate strategic options — from renewable-powered infrastructure and energy procurement to operational optimisation — through a financial and sustainability lens. Consider the implications of AI infrastructure investment for capital allocation, climate risk, reporting, assurance and governance. Translate stakeholder concerns and evidence into practical, board-ready recommendations. Designed for executives, finance and accounting professionals, sustainability leaders and other business decision-makers, this hands-on session will provide a practical framework for considering the environmental and social impacts of AI alongside the investment and growth opportunities it creates. No specialist knowledge is required — just a willingness to challenge assumptions, debate the trade-offs and help answer a critical business question: how do we scale AI responsibly while delivering long-term sustainable value?