Sustainability Reporting: IFRS S2

by Wayne Bartlett

Part of a series on Sustainability Reporting. This short course explores the detail of IFRS S2 Climate-related Disclosures. This new standard requires entities to disclose information to enable the users of general purpose financial statements to assess the effect of climate-related risks.

price £75+vat
cpd hours 1 CPD hour
access 120 days' access

This module will enable you to

  • Understand the aims of IFRS S2
  • Discuss the reporting requirements for the new standard
  • Consider potential financial repercussions
  • Assess your organisation's climate change resilience

About the module

The new IFRS Sustainability Disclosure Standard IFRS S2 was published in June 2023 and came into effect from January 2024.

As with IFRS S1 the disclosures required are based on broader information than is conventionally reported in the financial statements, including information about climate-related risks and opportunities facing an organisation.

This course looks at the aims of the standard as well as issues such as making disclosures about governance processes, controls and procedures, industry-based disclosure requirements and using scenario analysis to assess climate change resilience.

Look inside

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Contents

  • Climate-related disclosures
    • Aims of IFRS S2
    • The big changes
    • Reporting requirements
    • Financial repercussions
    • Climate change resilience
    • Existing IFRS standards

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 hours800+ unitshourshours800+ unitshourshours
Access period120 days120 days12 months12+ months
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Why not upgrade?

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All you need for this year and more.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

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
Exclusive news and CPD every week plus monthly webinars, all year round
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
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Licence

Recommended

All you need for this year and more.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
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
Exclusive news and CPD every week plus monthly webinars, all year round
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
Exclusive news and CPD every week plus monthly webinars, all year round
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 unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

More in this series

Take a look more modules from the series: Sustainability Reporting and Assurance