Sustainability Reporting and Assurance

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Sustainability has risen towards the top of many agendas in recent times, but what does it mean for your organisation? This course aims to address that question and delve into the new IFRS Sustainability Disclosure Standards and other important regulations.

£100 +VAT

4 CPD hours

120 days’ access

Use ACPD101 for 10% off any purchase.

Sustainability Reporting and Assurance

£100 +VAT

4 CPD hours 120 days’ access
Use ACPD101 for 10% off any purchase.

Sustainability Reporting and Assurance

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Define what sustainability really means for you organisation
  • Understand the framework for sharing sustainability information with shareholders
  • Outline the aims, the core content and the key issues involved when reporting under IFRS S1 and IFRS S2
  • Explore the details of the proposed assurance standard ISSA 5000
  • Discuss regulations that can help assurance providers working on sustainability information

About the course

Most of the world’s largest companies are now reporting on sustainability and setting carbon reduction targets. Numerous frameworks address sustainability issues, creating a complex landscape for organisations seeking professional guidance and expertise.

This course focuses on the recently introduced IFRS Sustainability Disclosure Standards which address the financial implications and business strategies related to sustainability.

The course also explores the assurance of sustainability information and the considerations of quality and ethical issues, examining the proposed ISSA 5000 and the International Auditing and Assurance Standards Board’s International Framework for Assurance Engagements amongst other useful regulations.

Contents

Getting started

Sustainability
What do we mean by sustainability?
International initiatives
The standards
Standards
Stakeholders

Disclosure of sustainability-related financial information

A brave new world
Aims of IFRS S1
IFRS S1 disclosures
Core content
Fair presentation

Climate-related disclosures

Aims of IFRS S2
The big changes
Reporting requirements
Financial repercussions
Climate change resilience
Existing IFRS standards

Assurance engagements

Assurance: a reminder of the principles
What is “sustainability”?
The reporting frameworks
The assurance framework
Greenwashing and sustainability reporting risks
Risks and opportunities
The ethical angle

How it works

Author

Wayne Bartlett & Lisa Weaver

Dr Wayne Bartlett specialises in financial management and budgeting and the development of international accounting standards. He has worked as an adviser and lecturer throughout the world. Lisa Weaver is a professionally qualified (ICAEW) lecturer with 20 years’ experience of exam-based, and CPD lecturing for accounting and finance professionals..