IFRS 2025: Sustainability Disclosure Standards

by Wayne Bartlett

Part of a series on 2025 IFRS Updates. This module explores the IFRS Sustainability Disclosure Standards, current guidance, and potential future developments.

price £100+vat
cpd hours 1 CPD hour
access 120 days' access

This module will enable you to

  • Recognise the crucial elements of IFRS S1
  • Understand the crucial elements of IFRS S2
  • Discuss likely future changes to climate-related disclosures
  • Identify the direction of travel in sustainability standards

About the module

Sustainability and climate-related financial reporting are becoming increasingly central to the accounting profession.

In this module, we look at the IFRS Sustainability Disclosure Standards, exploring both current guidance and the evolving regulatory landscape.

The update includes a deep dive into some specific issues involved with the application of the first detailed standard to be issued - IFRS S2: Climate-Related Disclosures.

Look inside

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Contents

  • Sustainability
    • IFRS Sustainability Disclosure Standards
    • Differences
    • Materiality in IFRS S1
    • Strategy in IFRS S2
    • Metrics and targets in IFRS S2
    • Changes to IFRS S2
    • On the horizon
    • Other projects

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.

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Total CPD unitshourshours1 unitshourshours21 units20 hours21 hours1,500+ unitshourshours1,500+ unitshourshours
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All you need for this year and more.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

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Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

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Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

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Recommended

All you need for this year and more.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

More in this series

Take a look more modules from the series: Need text