Course Overview

The IFRS Sustainability Disclosure Standards, introduced by the International Sustainability Standards Board (ISSB), establish a structured framework for reporting sustainability-related financial information. Standards such as IFRS S1 and IFRS S2 play a vital role in helping organisations respond to the growing demand for transparency around climate-related risks and opportunities. By adopting these standards, businesses can deliver consistent and reliable disclosures, enabling investors and stakeholders to better understand how sustainability factors influence performance and long-term resilience.

This course provides a comprehensive introduction to these standards, covering key disclosure areas including governance, strategy, risk management, and performance metrics.

Participants will gain practical skills in assessing materiality, identifying sustainability-related risks and opportunities, and developing tailored sustainability reporting frameworks. Designed for ESG professionals, corporate reporting teams, and finance leaders, the programme equips learners with the tools needed to produce high-quality, decision-useful disclosures aligned with global expectations.

By the end of the course, participants will be confident in applying ISSB-aligned IFRS Sustainability Disclosure Standards, helping their organisations strengthen transparency and align with leading sustainability reporting practices.

Agenda

Day — 1 Introduction to the International Sustainability Standards Board (ISSB)

• Understanding the concept of sustainability and assessing the impact of climate change on business operations and performance
• Recognizing the increasing global demand for transparent and reliable sustainability-related information
• Exploring the purpose of the International Sustainability Standards Board (ISSB) and its standard-setting approach
• Defining the IFRS Sustainability Disclosure Standards and their objectives, including:
  • IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
  • IFRS S2: Climate-related Disclosures
• Evaluating the key benefits and practical challenges associated with implementing ISSB standards
• Understanding how IFRS Sustainability Disclosure Standards align and interact with other global frameworks and reporting standards

Day — 2 IFRS S1 vs. IFRS S2

• Exploring the key requirements and practical applications of IFRS S1
• Understanding the core principles and disclosure requirements under IFRS S2
• Identifying the primary users of IFRS sustainability disclosures and their information needs
• Examining industry-specific disclosure considerations and expectations
• Understanding how IFRS S1 and IFRS S2 complement each other to deliver comprehensive sustainability reporting
• Applying techniques to ensure consistency, comparability, and a fair and faithful representation of sustainability information

Day — 3 IFRS Sustainability-Related Financial Disclosures

• Defining sustainability-related risks and opportunities and identifying their key sources
• Understanding the types of risks and opportunities addressed under ISSB standards
• Examining the disclosure requirements applicable to each sustainability-related risk and opportunity
• Exploring disclosure expectations across core content areas, including:
  • Governance
  • Strategy
  • Risk Management
  • Metrics and Targets
• Understanding the requirements for the location and timing of sustainability-related financial disclosures
• Evaluating transitional relief provisions and determining when they can be appropriately applied

Day — 4 Producing Decision-Useful Sustainability Disclosures

• Understanding the key characteristics that make sustainability disclosures relevant and decision-useful for stakeholders
• Applying IFRS Sustainability Disclosure Standards and related guidance to identify and assess sustainability-related risks and opportunities
• Defining material information and understanding its core characteristics in the context of sustainability reporting
• Using IFRS guidance to determine what information about risks and opportunities should be disclosed
• Exploring how ISSB standards support the delivery of meaningful, investor-focused information
• Understanding the judgment process involved in assessing whether sustainability-related information is material

Day — 5 Development of a Sustainability Reporting Plan

• Understanding the key phases of building an effective reporting plan: preparation, alignment, implementation, and communication
• Exploring how to build internal capabilities and identify the right resources and teams to support sustainability disclosures
• Evaluating current reporting practices and planning improvements through:
  • Gap analysis
  • Identification of additional reporting requirements
• Discussing best practices for successful implementation to meet disclosure objectives
• Exploring effective communication strategies and the integration of sustainability information into general-purpose financial reports
• Activity: Develop a comprehensive sustainability reporting plan aligned with IFRS requirements

Learning Outcomes

By the end of the IFRS Sustainability Disclosure Standards course, participants will be able to:

• Understand the purpose of the International Sustainability Standards Board (ISSB) and its role in advancing global sustainability practices
• Analyze how climate change impacts businesses and why there is a growing demand for high-quality sustainability disclosures
• Explain the IFRS sustainability reporting framework, with a focus on IFRS S1 and IFRS S2 and their key requirements
• Understand how IFRS S1 and IFRS S2 are interconnected and work together to deliver comprehensive sustainability disclosures
• Identify sustainability-related risks and opportunities and determine how they should be disclosed under ISSB standards
• Differentiate between disclosure requirements across governance, strategy, risk management, and metrics and targets
• Recognize the importance of preparers (disclosers) in delivering decision-useful information to investors and stakeholders
• Assess whether sustainability-related information is material and relevant for disclosure
• Develop the ability to produce consistent, reliable, and decision-useful sustainability reports
• Design and implement an IFRS-aligned sustainability reporting plan, including preparation, alignment, execution, and communication of disclosures

Who Should Attend

This IFRS Sustainability Disclosure Standards programme is designed for professionals who need to understand and apply sustainability reporting requirements in practice, including:

• Sustainability and ESG professionals
• Financial and corporate reporting teams
• Chief Financial Officers (CFOs)
• Risk and compliance professionals
• Investors and financial analysts
• Corporate governance professionals
• Auditors and accountants
• Consultants and advisors
• Legal and regulatory professionals