Sustainability Reporting and Assurance
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.
£150 +VAT
Sustainability Reporting and Assurance
£150 +VAT
365 days’ access
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
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..
11 reviews for Sustainability Reporting and Assurance
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Kok Choon Tay –
Very interesting course, and definitely makes me feel like learning more on the topic and going deeper into my understanding of the topic. This could well be another potential path for my future career development.
Louis van der Walt –
Very practical and imformative.
Nigel Hobler –
It was very helpful. I feel now I can start reading the relevant standards with an appropriate level of basic understanding
Michalis Sergiou –
RECORD THE COMMENCMENT OF ESG, BASIC INFORMATION SURROUNDING THIS TOPIC.
Lei Wang –
Excellent course on sustainability reporting
Mariam Paul –
It was a good course with good scenarios to consider
Andriy Syrotenko –
This course is a good guidance for a practitioner and provides insights into areas needed to be covered.
Kimberley Estwick –
INFORMATIVE
Juan Antonio Torrents Arevalo –
Very well course
Flavio Avella –
This field is already controversial and full of uncertainties, and like in this course everything is treated superficially and with unclear impositions which are often unfairly affecting businesses. Driving e-cars, imposing legislations etc is not something which will pursue objectives of sustainability, and “greener” performances, there is huge biases and disinformation about this and still, even if several standards are being issued and requirements of reporting, this is still a massively vague and subjective field, with bias and disinformation which relies primarily on who is responsible for setting these guidance and impositions! Just as an example: Why business and professional entities should rely on standards and impositions from who still thinks that electric cars are environmentally friendly? The sectorial literature is already well advanced in explaining the opposite. I can only see a great lack of professional accountability in this sector.
Hardijanto Halim –
It’s really interactive materials and we can revisit where we left off.