Course Description

Notice: Course is Expiring

This course will be retired from ISCAccountify soon. The last day to view and complete the course is 31 October 2026. Watch today before you miss it!


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)

Instructor Image

Sue Lloyd

ISSB vice-chair. Previously she served as a member of the International Accounting Standards Board (IASB) from 2014, and also IASB vice-chair from 2016.
Instructor Image

Caroline Clark-Maxwell

ISSB Technical Staff and IFRS S2 Lead

Course Rating

Speaker's Rating

An In-depth Explainer with the ISSB on IFRS S2

1 CPE Hour

Lesson(s)

2

Related courses