ISSB Reporting Fundamentals

Understanding IFRS Sustainability Disclosure Standards for global reporting

Course Overview

This course provides learners with an understanding of the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB). Learners will explore IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), the building blocks approach and the relationship to TCFD. The course is suitable for finance professionals, sustainability teams and reporting leads.

Learning Outcomes

• Understand the purpose and scope of the ISSB sustainability disclosure standards
• Explain the requirements of IFRS S1 General Requirements
• Apply IFRS S2 climate-related disclosure requirements
• Understand the relationship between ISSB and TCFD
• Understand the concept of connected financial information
• Apply materiality under IFRS S1
• Plan for ISSB adoption in the context of your organisation's reporting obligations

Course Structure (3 topics, 9 lessons)