IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information

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 primary users of the IFRS Sustainability Standards;

• identify the entities that will have to report against the IFRS Sustainability Standards;

• recognise how the ISSB has worked on consolidating the different sustainability reporting standards;

• recall the definition of materiality in IFRS S1;

• identify the Disclosure Requirements for the reporting areas;

• indicate compliance with the IFRS Sustainability Standards;

• identify the requirements with regard to judgements, uncertainties and errors;

• identify the transition reliefs for the first year of reporting.

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.

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