An Introduction to the IFRS Sustainability Standards
IFRS S1 and S2: Sustainability and Climate-Related Disclosures for Accountants
About This Course
Course Information
Explore the fundamentals of the IFRS Sustainability Standards in this introductory course. Gain insights into the evolving landscape of sustainability reporting, including the new S1 and S2 standards, and discover how these standards are shaping the future of financial disclosure. This course includes video lessons, quizzes, and reading materials and is worth 5 units of continuing professional development (CPD). Each unit represents one hour of learning.
Course Sections
This course is made up of the following sections:
- Introduction and Background to Sustainable Accounting IFRS S1 IFRS S2
- Additional Blogs and Reading Materials
- Course Completion Survey
- Certificate on Completion
What You Will Learn
- Describe the purpose and objectives of the IFRS International Sustainability Standards Board (ISSB) and explain why it was established
- Explain the four core content areas of IFRS S1: governance, strategy, risk management, and metrics and targets
- Identify the types of sustainability-related risks and opportunities that IFRS S1 requires an entity to disclose
- Describe the objective of IFRS S2 and distinguish between physical risks and transition risks in the context of climate-related disclosures
- Explain the climate resilience assessment requirements, including the use of climate-related scenario analysis
- Identify the greenhouse gas emission metrics required by IFRS S2, covering Scope 1, Scope 2, and Scope 3 emissions
Who This Course Is For
- Accountants and finance professionals who need a foundational understanding of IFRS sustainability reporting requirements
- Professionals involved in preparing or reviewing sustainability disclosures under the new ISSB standards
- Auditors who will assess sustainability-related disclosures alongside financial statements
Prerequisites
- No prior knowledge of sustainability reporting is required; this is an introductory course
- Basic familiarity with financial reporting and how disclosures work in annual reports
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