Course Description

Synopsis:

In this recorded two-part webcast, ISSB Vice-Chair Sue Lloyd and ISSB Technical Staff Member Gabriel Benedict will discuss the disclosure requirements of IFRS S1 General Requirements for the Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, focusing on the current and anticipated impacts of sustainability-related risks and opportunities on a company’s financial performance, financial position, and cash flows.

Part 1 will focus on the overarching requirements and current financial effects. The speakers will explain the overarching requirements for disclosing current and anticipated financial effects in IFRS S1 and S2, and provide an in-depth look at requirements related to the current reporting period.

Part 2 will focus on the anticipated financial effects and mechanisms for application and proportionality. The speakers will discuss disclosure requirements related to effects of sustainability-related risks and opportunities over the short, medium and long term, and cover the mechanisms available in the ISSB Standards to facilitate application and address proportionality of the disclosure requirements.

Learn more at: Current and Anticipated Financial Effects

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)