Do I need technical sustainability expertise for this course?

No prior sustainability expertise is required. The course is designed for accounting and finance professionals and explains the frameworks, standards, and practical requirements from first principles.

Does this course cover IFRS S1 and S2?

Yes. IFRS S1 and S2 from the ISSB are covered in depth — what they require, when they apply, and how they interact with existing IFRS financial statement requirements.

Is ESG reporting now mandatory in the UK?

Mandatory ESG reporting is expanding. Listed companies and large private companies face mandatory TCFD-aligned requirements. The EU CSRD also applies to UK subsidiaries of EU companies. The course covers the current UK, EU, and global mandatory landscape.

How many CPD hours does the ESG Reporting course deliver?

This course delivers approximately 5-7 hours of structured CPD. We recommend combining it with the annual Financial Reporting Updates CPD to stay current with sustainability standard developments.

Will this help me advise clients on sustainability reporting?

Yes. This course gives practitioners the foundation to advise clients on their sustainability reporting obligations — what to disclose, which framework applies, and what internal processes to develop.

CPDCPD Sustainability ESG

CPD Sustainability and ESG Reporting for Accountants | Learnsignal

In short

Learnsignal's CPD Sustainability and ESG course equips finance professionals to understand ISSB standards, TCFD, GRI, EU CSRD, and advise on sustainability reporting obligations.

5 min read

Why ESG and Sustainability CPD Is Now Essential

Sustainability reporting is no longer peripheral to the finance function. The introduction of IFRS S1 and S2 from the ISSB, mandatory TCFD-aligned reporting for large UK companies, the EU CSRD, and growing investor expectations around ESG disclosure are creating urgent new competency requirements for accountants.

Finance professionals who understand the sustainability reporting landscape — the standards, frameworks, assurance requirements, and practical implementation challenges — are increasingly valuable to employers and clients navigating this complex space.

What the Course Covers

The Sustainability Reporting Landscape

An overview of the key sustainability and ESG reporting frameworks — IFRS S1 and S2 (ISSB), the GRI Standards, TCFD, the EU CSRD and ESRS, and Integrated Reporting. Understanding which framework applies to which organisation and how they interact.

ISSB Standards — IFRS S1 and S2

An in-depth look at IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures) — what they require, who must apply them, and the four pillars of climate-related disclosure: governance, strategy, risk management, and metrics and targets.

Climate-Related Financial Risk

Physical and transition climate risks in financial reporting — how climate risks should be identified, assessed, and disclosed. Scenario analysis, Scope 1, 2, and 3 emissions, and the integration of climate risk into impairment and going concern assessments.

The Accountant's Role in ESG Reporting

The finance function's evolving role in ESG — data governance for non-financial metrics, internal controls over sustainability reporting, assurance of sustainability disclosures, and the professional ethics dimension of greenwashing risk.