IFRS Sustainability Disclosure Standards

Course Info

Length: 1 Week

Type: Online

Available Dates

Fees

  • Jan-20-2025

    1,800

  • Feb-17-2025

    1,800

  • Mar-17-2025

    1,800

  • Apr-21-2025

    1,800

  • May-19-2025

    1,800

  • June-16-2025

    1,800

  • July-21-2025

    1,800

  • Aug-18-2025

    1,800

  • Sep-15-2025

    1,800

  • Oct-20-2025

    1,800

  • Nov-17-2025

    1,800

  • Dec-15-2025

    1,800

Course Details

Course Outline

5 days course

Introduction to International Sustainability Standards Board (ISSB)


  • Definition of sustainability and the impact of climate change on businesses
  • Recognizing the growing demand for sustainability information
  • Understanding the purpose of ISSB and its methodology
  • Defining IFRS Sustainability Disclosure Standards and their purpose:


  1. IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
  2. IFRS S2: Climate-related Disclosures


  • Exploring the benefits and challenges of applying ISSB standards
  • Discussing the interconnection between IFRS and other standards and frameworks

IFRS S1 vs. IFRS S2


  • Exploring IFRS S1 requirements and applications
  • Exploring IFRS S2 requirements and applications
  • Determining the intended users of IFRS disclosures
  • Understanding industry-specific disclosure requirements
  • Identifying the relationship between IFRS S1 and IFRS S2
  • Techniques for ensuring consistency and achieving fair and faithful presentations

IFRS Sustainability-Related Financial Disclosures


  • Definition of sustainability-related risks and opportunities and identifying their sources
  • Identifying types of opportunities and risks ISSB standards focus on
  • Discussing types of disclosures required for each sustainability-related risk and opportunity
  • Exploring disclosure requirements for different content areas:


  1. Governance
  2. Strategy
  3. Risk Management
  4. Metrics and Targets


  • Understanding location and timing requirements for sustainability-related financial disclosures
  • Exploring transitional relief components and determining when they are applicable

Producing Decision-Useful Sustainability Disclosers


  • Identifying the characteristics of decision-useful disclosures
  • The application of IFRS Sustainability Disclosure Standards and guidance in identifying risks and opportunities
  • Definition and characteristics of material information
  • The application of IFRS Sustainability Disclosure Standards and guidance in identifying information about risks and opportunities
  • Exploring ISSB standards related to decision-useful information for investors
  • Discovering judgment process of assessing whether the information is material

Development of a Reporting Plan


  • Phases of developing a reporting plan: Preparation, Alignment, Implementation, and communication
  • Understanding the process of building collective capacity and identifying resorbable people for disclosure
  • Techniques to evaluate existing disclosures and plan for the future:


  1. Gap analysis
  2. Additional reporting requirements


  • Discussing best implementation practices that help in achieving disclosure objectives
  • Exploring communication methods and techniques and the best ways to include information in general-purpose reporting
  • Activity: Developing a sustainability reporting plan