Course Description

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)