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:

With the publication of the first two standards from the International Sustainability Standards Board (ISSB), IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2, Climate-related Disclosures to strengthen corporate reporting on sustainability, ACCA has partnered with the ISSB to produce a series of bite-sized videos to support this important development. Watch the videos to help you understand and apply the ISSB standards in this course. 

Learn more at: ACCA: Sustainability Disclosure Standards - Video Explainers

Areas to be covered by the videos: 

IFRS S1:

• General Overview of IFRS S1: Sustainability
• General Overview of IFRS S1: The TCFD Structure
• Materiality, What to Disclose and When
• Determing the Value Chain and the Consolidated Group Perspective
• The Relationship between Sustainability and Financial Information
• The Use of Estimates and Measurement Uncertainty

IFRS S2: 

• Key Features of IFRS S2
• Supporting Guidance for First-time Application of IFRS S2
• Determining Scope 3  Disclosures across the Value Chain
• Using the IFRS S2 Measurement Framework

Collectively IFRS S1 and S2: 

• Considerations of Proportionality and Scalability in Sustainability Reporting
• Outline of the Reliefs Available
• Building Sustainability Disclosure Capabilities

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)