IFRS: Sustainability Reporting

(2 reviews)

by Wayne Bartlett

Part of a series on 2024 IFRS Updates. This short course looks at the IFRS Sustainability Standards Board's progress with the Sustainability Disclosure Standards and in particular how they interact with other sustainability reporting frameworks.

This module will enable you to

  • Discuss the current position with sustainability reporting under IFRS
  • Consider the issues that arise with multiple frameworks and the push towards inter-operability guidance
  • Understand the ISSB's approach to developing international support for its work
  • Explore the recent IFRIC guidance on greenhouse gas emissions

About the module

The IFRS Sustainability Standards Board are developing standards in response to the increasing calls for entities to provide high-quality, globally comparable information on sustainability-related risks and opportunities.

Here we look at the ISSB's progress with the Sustainability Disclosure Standards and in particular how they interact with other sustainability reporting frameworks. There is a real danger here of potential requirement overload, generated by having multiple reporting frameworks globally. However, standard-setters are aware of this risk and are taking steps to deal with it.

Contents

How it works

Author

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.

Reviews

3.7
(2 reviews)
5
4
3
2
1
 
 
 
 
    NT
    Ntsholeng T
    05 Oct 2024
    05 Oct 2024
    Not very clear on financial reporting. Hopefully the modules on IFRS S1 and IFRS S2 will clarify more. But it is an eye opener on various bodies that require sustainability compliance from organisations.
    SP
    Shivajyoti P
    18 Jun 2024
    18 Jun 2024
    The course has been well designed. I would suggest that the course makes available more real time examples and put in a few more case studies.
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More in this series

Take a look more modules from the series: IFRS Updates 2024-25

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