IFRS Based Sustainability Reporting Training for Executives
This program is designed for executives and professionals responsible for sustainability reporting, as well as those seeking to strengthen their understanding of global sustainability disclosure requirements.
The training provides a clear conceptual framework, implementation guidance, and practical examples for preparing sustainability reports in full alignment with IFRS S1 and IFRS S2, which are founded on the principle of financial materiality and represent the global baseline for sustainability-related financial disclosures.
Training Content
Module 1: Introduction and Conceptual Framework
The program begins with an overview of the purpose and scope of IFRS S1 and IFRS S2. Participants are introduced to the financial materiality principle and its central role in sustainability reporting.
The session also covers report structure, disclosure placement, and the transition provisions that provide flexibility during the first reporting period. By the end, participants will clearly understand the overall architecture and logic of the IFRS Sustainability Disclosure Standards.
Module 2: IFRS S1 – Core Principles and Content Structure
This module explores the foundational principles of sustainability reporting, including faithful representation, comparability, timeliness, verifiability, and understandability.
Participants examine the four core disclosure pillars defined by IFRS S1:
- Governance
- Strategy
- Risk Management
- Metrics and Targets
Each pillar’s scope, objectives, and reporting requirements are explained with practical examples, ensuring participants can confidently interpret and apply them in practice.
Module 3: The Backbone of Reporting
This module focuses on identifying and selecting disclosure topics that form the foundation of an effective sustainability report.
Participants learn how materiality assessments, business models, value chains, and stakeholder expectations inform topic selection and prioritization. The module also highlights how other frameworks such as SASB, GRI, and ESRS can serve as useful reference points for disclosure design.
Finally, participants learn how to prepare statements of compliance demonstrating full or partial alignment with IFRS S1 and IFRS S2, supported by sample templates and best practice examples.
Module 4: IFRS S2 – Climate-Related Disclosures
This module focuses on the climate-related disclosure requirements of IFRS S2.
Participants explore both physical risks (e.g., floods, droughts, heatwaves) and transition risks (e.g., carbon pricing, policy changes, technology shifts), evaluating their potential impacts on the business model and financial performance.
The session also addresses climate-related opportunities—such as green products, sustainable finance, and low-carbon innovation—and how they can be integrated into strategy and capital planning.
Participants practice applying scenario analysis to test business resilience under different climate pathways and learn how to report Scope 1 (direct), Scope 2 (indirect energy), and Scope 3 (value chain) emissions data.
Module 5: Sectoral Analysis and Practical Application
In the final module, participants apply their learning through sector-specific exercises and case studies.
They identify key stakeholders, material sectoral risks and opportunities, and structure disclosures that reflect best practice across industries.
The course concludes with hands-on report analysis and guided exercises, helping participants translate conceptual knowledge into practical, investor-ready sustainability reports.