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 Sustainability Developments - IFRS S1 and IFRS S2. It covers the sustainability reporting and the purpose, scope and key components of IFRS S1 and S2; the materiality in sustainability reporting, governance in sustainability disclosures and linkage to financial reporting; the regulatory and market developments, objectives and scope of IFRS S1 and disclosure principles under IFRS S1; aligning with enterprise risk management and sustainability-related financial risks; and mapping risks to financial performance and linking risk disclosures to strategy. 

 

Further, the course will also discuss the selection of industry-relevant metrics and setting and disclosing sustainability targets; tracking progress and reporting outcomes and aligning with SASB metrics and GRI; linking sustainability disclosures with financial impacts and providing cohesive narratives and linkages; the use of common data sources and cross-reference techniques and auditability; the implementation challenges and best practices; the objectives and scope of IFRS S2; and the climate governance and strategy, climate risk management disclosure and climate-related metrics and targets. 

 

 

During this interactive course, participants will learn the scenario analysis and financial impact including assurance and verification in climate disclosure; the sustainability disclosure framework and sustainability data management systems including cross-sector and industry-specific requirements; the technology-enabled reporting and ESG tools; the capacity building and organizational readiness and the future of IFRS sustainability standards; the comparative overview of IFRS S1/S2 versus GRI/SASB/TCFD and external assurance and audit readiness; developing ESG reporting strategy by establishing governance structures and defining KPIs and internal reporting cycles; and the engagement with stakeholders and ratings agencies and action plans for continuous improvement.