COURSE OVERVIEW

 

This practical and highly-interactive course includes various practical sessions and exercises. Theory learnt will be applied using “MS-Excel” application. 

This course is designed to provide participants with a detailed and up-to-date overview of IFRS S1 & S2: Sustainability Reporting Standards. It covers the evolution of IFRS sustainability standards and purpose and scope of IFRS S1 and S2; the alignment with global sustainability frameworks and relationship with financial reporting; the role of sustainability in business and finance including IFRS foundation and ISSB (international sustainability standards board); the key principles of IFRS S1 - general requirements for sustainability disclosures and IFRS S2 - climate-related disclosures; and the sustainability reporting frameworks and core sustainability reporting requirements under IFRS S1. 

 

Further, the course will also discuss the sustainability-related risks and opportunities and the role of governance in sustainability reporting under IFRS S1; the strategy disclosures, risk management disclosures and metrics and targets in IFRS S1; the climate-related financial disclosures (TCFD framework), governance in IFRS S2 - climate oversight and strategy in IFRS S2 - assessing climate impacts; and the risk management in IFRS S2 - managing climate risks, metrics and targets in IFRS S2 and data collection and reporting for IFRS S1 and S2. 

 

During this interactive course, participants will learn the IFRS S1 and S2 with financial reporting and assurance and verification of sustainability reports; the regulatory compliance and legal considerations, key stakeholders in sustainability reporting, effective communication strategies, using digital platforms for transparency and handling public and investor feedback; the best practices for sustainable business transformation and future-proofing sustainability disclosures; the industry-specific applications of IFRS S1 and S2; and the sustainability reports, future of sustainability reporting and emerging trends.