Course Description

Synopsis:

IFRS S2: Climate-related Disclosures sets out the requirements for a company to disclose information about its climate-related risks and opportunities, building on the requirements described in IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information.

In this recorded webinar, ISSB Vice-Chair Sue Lloyd and ISSB Technical Staff and IFRS S2 Lead Caroline Clark-Maxwell shared a detailed overview of IFRS S2.

Areas to be covered in the video include the following and more:

• Key Aspects of S2
• Application of TCFD Structure to Core Areas
• Key Disclosures in S2 - Strategy, Metrics and Targets
  • Strategy - Strategy and Decision-Making, Financial Effects, Climate Resilience: Scenario Analysis
  • Metrics and Targets - Scope 1-3 GHG Emissions, Industry-based Disclosures, Climate-related targets
• Resources Available
• Common Questions and Answers 

Intended For:

• Audit Professionals / PAIP 
• Finance Professionals  / PAIB 
• Public Sector Finance
• C-suite & Directors

Competency Mapping: 

• CPE Category 1 = 1.0 CPE Hour (sustainability reporting standards)