IFRS Sustainability Disclosure Standards Training Course

Course Description

This intensive 5-day program provides a comprehensive understanding of the IFRS Sustainability Disclosure Standards, focusing on IFRS S1 and S2. Participants will gain practical knowledge on implementing these standards, integrating sustainability metrics into financial reporting, and enhancing corporate disclosures. The course combines theoretical foundations with hands-on exercises to ensure participants can apply the standards effectively in their organizations.

Learning Objectives

• Understand the key requirements and objectives of IFRS S1 and S2
• Learn to identify and assess material sustainability-related risks and opportunities
• Develop skills to integrate sustainability metrics into financial reporting
• Gain practical knowledge on preparing compliant sustainability disclosures
• Understand the interoperability between IFRS standards and other reporting frameworks

Course Modules

Day 1: Introduction to IFRS Sustainability Disclosure Standards

• Overview of IFRS S1 and S2
• Key objectives and requirements
• Materiality assessment in sustainability reporting
• Governance and management of sustainability-related risks

Day 2: IFRS S1 - General Requirements

• Core content areas: governance, strategy, risk management, metrics and targets
• Identifying and assessing sustainability-related risks and opportunities
• Disclosure requirements and practical application
• Case studies on IFRS S1 implementation

Day 3: IFRS S2 - Climate-related Disclosures

• Climate-related physical and transition risks
• Emissions disclosures and calculation methodologies
• Scenario analysis and resilience assessment
• Industry-specific considerations and disclosures

Day 4: Implementation Strategies and Challenges

• Data collection and management for sustainability reporting
• Integrating sustainability metrics into financial systems
• Addressing gaps in sustainability data and processes
• Assurance and verification of sustainability disclosures

Day 5: Advanced Topics and Practical Application

• Interoperability with other reporting frameworks (e.g., GRI, SASB)
• Future developments in sustainability reporting standards
• Practical workshop: Preparing a mock sustainability report
• Q&A session and final case study analysis

Practical Wins for Participants

• Ability to implement IFRS S1 and S2 in their organizations
• Skills to enhance the quality and credibility of sustainability disclosures
• Strategies to integrate sustainability considerations into business decisions
• Network with peers and share best practices in sustainability reporting