Business challenge
The International Financial Reporting Standards (IFRS) Foundation established the International Sustainability Standards Board (ISSB) in 2021 to address the fragmented landscape of voluntary, sustainability-related standards. The ISSB's mandate is to develop a global baseline of sustainability reporting standards (IFRS Sustainability Disclosure Standards) for consistent, comparable, and high-quality reporting.
These standards are based on the Task Force on Climate-related Financial Disclosures (TCFD) framework, covering Governance, Strategy, Risk Management, and Metrics and Targets. The ISSB issued its first two standards on 26 June 2023: IFRS S1 for sustainability-related risks and opportunities, and IFRS S2 for climate-related disclosures.
How we can help
Our e-learning modules are designed to equip professionals with the knowledge and skills needed to navigate these standards effectively. Through interactive content and practical examples, participants will familiarise themselves with the IFRS Sustainability Disclosure Standards. Whether you are new to sustainability reporting or looking to deepen your expertise, our training offers valuable insights and tools to help you succeed in this critical area.
IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information
The primary users of the IFRS Sustainability Standards
Entities that will have to report against the IFRS Sustainability Standards
How the ISSB has worked on consolidating the different sustainability reporting standards
The definition of materiality in IFRS S1
The Disclosure Requirements for the reporting areas
Compliance with the IFRS Sustainability Standards
The requirements with regard to judgements, uncertainties and errors
The transition reliefs for the first year of reporting
IFRS S2 – Climate-related Disclosures
The disclosure requirements under the reporting areas of IFRS S2
The right approach to using scenario analysis
The categories of cross-industry metrics and the applicable disclosure requirements under IFRS S2
The disclosure requirements for GHG emissions and climate-related targets
The applicability of the SASB Standards when reporting under IFRS S2
Individuals or corporates below 15 users may purchase the curriculum in our E-learning Online Store via card payment.
For corporate offers and volume discounts, please contact your local PwC representative or the Digital learning team.*
*Our e-learnings are available for corporates either as a cloud service on the PwC platform or integrated into your own LMS.
