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.

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.

Contents

  • Climate-related disclosures

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

4.2
(0 reviews)
 
 
 
 
    Recommended

    Why not upgrade?

    Find the best way to complete your CPD

    Course

    Need just a few unitshourshours?

    Pick n Mix

    All you need for this year's CPD.

    Licence

    All you need for this year and more.

    Team

    Keep your whole team up to date.
    Access to this course
    Total CPD unitshourshours1 unitshourshours21 units20 hours21 hours1,500+ unitshourshours1,500+ unitshourshours
    Access period120 days120 days12 months12+ 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 moreLearn moreLearn more

    Why not upgrade?

    Find the best way to complete your CPD

    More in this series

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

    This course is only available as part of an accountingcpd licence.