This course features highlights of the ISCA Conference 2025 held on 12 November 2025.
Synopsis:
This session examines the importance of connectivity between financial statements and sustainability-related financial disclosures in providing a holistic view of an entity’s performance and resilience.
With growing investor demand for transparency on how sustainability risks—particularly climate-related and other emerging uncertainties—affect financial outcomes, the session will share illustrative examples on how such impacts are reflected in areas like asset valuation, impairment, and provisioning. It will also cover the efforts by the IASB and ISSB to promote coherence between financial and sustainability reporting, ensuring relevance and reliability in a rapidly evolving reporting landscape.
Intended For:
Competency Mapping:
FCA (Singapore)