Sustainability Reporting and Assurance

(9 reviews)

by Wayne Bartlett & Lisa Weaver

Sustainability has risen towards the top of many agendas in recent times, but what does it mean for your organisation? This course aims to address that question and delve into the new IFRS Sustainability Disclosure Standards and other important regulations.

price £75+vat
cpd hours 4 CPD hours
access 120 days' access

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This course will enable you to

  • Define what sustainability really means for you organisation
  • Understand the framework for sharing sustainability information with shareholders
  • Outline the aims, the core content and the key issues involved when reporting under IFRS S1 and IFRS S2
  • Explore the details of the proposed assurance standard ISSA 5000
  • Discuss regulations that can help assurance providers working on sustainability information

About the course

96% of the world’s largest 500 companies are expected to prepare sustainability reports in 2024. Numerous frameworks address sustainability issues, creating a complex landscape for organisations seeking professional guidance and expertise.

This course focuses on the recently introduced IFRS Sustainability Disclosure Standards which address the financial implications and business strategies related to sustainability.

The course also explores the assurance of sustainability information and the considerations of quality and ethical issues, examining the proposed ISSA 5000 and the International Auditing and Assurance Standards Board’s International Framework for Assurance Engagements amongst other useful regulations.

Look inside

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Contents

  • Getting started
    • Sustainability
    • What do we mean by sustainability?
    • International initiatives
    • The standards
    • Standards
    • Stakeholders
  • Disclosure of sustainability-related financial information
    • A brave new world
    • Aims of IFRS S1
    • IFRS S1 disclosures
    • Core content
    • Fair presentation
  • Climate-related disclosures
    • Aims of IFRS S2
    • The big changes
    • Reporting requirements
    • Financial repercussions
    • Climate change resilience
    • Existing IFRS standards
  • Assurance engagements
    • Assurance: a reminder of the principles
    • What is "sustainability"?
    • The reporting frameworks
    • The assurance framework
    • Greenwashing and sustainability reporting risks
    • Risks and opportunities
    • The ethical angle

How it works

Author

Wayne Bartlett & Lisa Weaver

Dr Wayne Bartlett specialises in financial management and budgeting and the development of international accounting standards. He has worked as an adviser and lecturer throughout the world. Lisa Weaver is a professionally qualified (ICAEW) lecturer with 20 years' experience of exam-based, and CPD lecturing for accounting and finance professionals.

Reviews

4.4
(9 reviews)
5
4
3
2
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    NH
    Nigel H
    29 Mar 2025
    29 Mar 2025
    It was very helpful. I feel now I can start reading the relevant standards with an appropriate level of basic understanding
    MS
    Michalis S
    31 Dec 2024
    31 Dec 2024
    RECORD THE COMMENCMENT OF ESG, BASIC INFORMATION SURROUNDING THIS TOPIC.
    LW
    Lei W
    30 Dec 2024
    30 Dec 2024
    Excellent course on sustainability reporting
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Total CPD unitshourshours4 unitshourshours21 units20 hours21 hours800+ unitshourshours800+ unitshourshours
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