IFRS S2 – Climate-related Disclosures

Description 

Over the last two decades, reporting standards and frameworks have been developed to help organisations provide sustainability-related information transparently and consistently. These standards and frameworks define the key elements of sustainability reporting, including how relevant information should be collected and presented.

This e-learning series focuses on the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB) and will provide a comprehensive understanding of their requirements.

By the end of this module, you will be able to:

• identify the disclosure requirements under the reporting areas of IFRS S2;

• select the right approach to using scenario analysis;

• recognise the categories of cross-industry metrics and the applicable disclosure requirements under IFRS S2;

• identify the disclosure requirements for GHG emissions;

• identify the disclosure requirements for climate-related targets;

• recall the applicability of the SASB Standards when reporting under IFRS S2.

This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

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Further information:

• Training hours: 50 minutes

• CPD: 1.0

• Language: English

• Topics: ESG, Reporting
• Sector: Corporates

• Training method: E-learning

• Type: Single course

• Geographic relevance: Global