IFRS: Sustainability Reporting

(13 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 course is not currently available

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

4.4
(13 reviews)
5
4
3
2
1
 
 
 
 
    LL
    Lam Man Fong L
    26 Mar 2024
    26 Mar 2024
    In depth explanation with concrete examples
    PL
    Peggy Ming Yan L
    26 Jun 2022
    26 Jun 2022
    Development in decision making
    AE
    Adaeze E
    28 Mar 2022
    28 Mar 2022
    It opened my mind to how decisions are made and the factors to consider when making decisions. I currently occupy a role where decisions that affect the image of the institution need to be taken on a regular. Many times I find myself not knowing how to criticize a decision or ask relevant questions that make it possible for the decision to be viewed from a different perspective. This course has given me insight into how I can achieve this in future.

More in this series

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

This course is not currently available. To find out more, please get in touch.