Khóa học Hỗ trợ học & thi ACCA Sustainability Reporting Certificate
Khóa học hỗ trợ học và thi này giúp học viên:
- Nắm vững IFRS Sustainability Disclosure Standards (IFRS S1 & IFRS S2), bao gồm các yêu cầu công bố thông tin liên quan đến phát triển bền vững, rủi ro và cơ hội liên quan đến khí hậu (climate-related risks and opportunities), cũng như nguyên tắc đo lường và công bố phát thải khí nhà kính (GHG – Scope 1, 2, 3).
- Hiểu rõ mối quan hệ và sự khác biệt giữa IFRS Sustainability Disclosure Standards và European Sustainability Reporting Standards (ESRS), từ đó có khả năng áp dụng và điều phối nhiều bộ chuẩn mực trong bối cảnh doanh nghiệp hoạt động đa thị trường.
- Phân tích báo cáo phát triển bền vững dưới góc nhìn của nhà đầu tư, đánh giá chất lượng thông tin, lợi ích – chi phí của báo cáo bền vững, cũng như tác động của báo cáo này đối với nhà đầu tư, cơ quan quản lý và các nhóm bên liên quan khác.
- Nhận diện và phân tích mối liên kết giữa báo cáo bền vững và báo cáo tài chính, bao gồm tác động của biến đổi khí hậu và các vấn đề ESG đến các giả định kế toán, xét đoán nghề nghiệp và các khoản mục trọng yếu trên báo cáo tài chính
Chứng chỉ bao gồm 11 module, được xây dựng theo lộ trình logic từ nền tảng đến các nội dung nâng cao (IFRS S1, IFRS S2, phân tích báo cáo bền vững, tác động đến báo cáo tài chính và tính liên thông giữa thông tin tài chính – phi tài chính).
Học viên được khuyến nghị hoàn thành đầy đủ nội dung học và các bài tập trên LMS trước khi tham gia bài đánh giá cuối khóa, nhằm đảm bảo không chỉ nắm chắc kiến thức mà còn có khả năng ứng dụng thực tiễn theo đúng chuẩn mực và kỳ vọng của ACCA.
Tính năng của khóa học
- Bài giảng 84
- Bài kiểm tra 35
- Thời gian 45 minutes
- Trình độ kỹ năng All levels
- Ngôn ngữ Tiếng anh
- Học viên 101
- Đánh giá Đúng
- 14 Sections
- 84 Lessons
- 45 Minutes
Expand all sectionsCollapse all sections
- Module 1. Sustainability reporting, scoping and planning• Scope of sustainability reporting • Sustainability reporting and the UN SDGs • Sustainability reporting process and key dependencies • Sustainability report users11
- 1.10. Overview60 Minutes
- 1.2Recording Buổi 1: Introduction and Scope of sustainability reporting30 Minutes
- 1.31. Introduction20 Minutes
- 1.42. Scope of sustainability reporting30 Minutes
- 1.5Module 1.2 & 1.320 Minutes15 Questions
- 1.63. Sustainability reporting and UN SDGs30 Minutes
- 1.7Recording Buổi 1: Sustainability reporting process and key dependencies30 Minutes
- 1.84. Sustainability reporting process and key dependencies30 Minutes
- 1.9Recording Buổi 1: Sustainability report users30 Minutes
- 1.105. Sustainability report users30 Minutes
- 1.11MCQs – Module 1.4 & 1.520 Minutes15 Questions
- Module 2: Materiality• Materiality guidance • Types of materiality • Materiality assessment • Materiality judgements12
- 2.10. Overview60 Minutes
- 2.2Recording Buổi 1: Materiality Assessment in Sustainability Reporting30 Minutes
- 2.31. Materiality-Guidance30 Minutes
- 2.4MCQs –Materiality in Sustainability Reporting12 Questions
- 2.52. Types of Materiality30 Minutes
- 2.6MCQs – Types of Materiality in Sustainability Reporting30 Minutes12 Questions
- 2.7Recording buổi 2: Chữa bài Modules: 1 và 220 Minutes
- 2.8Recording Buổi 2: Materiality in Sustainability Reporting30 Minutes
- 2.93. Materiality Assessment30 Minutes
- 2.10MCQs – Materiality Assessment in Sustainability Reporting30 Minutes12 Questions
- 2.114. Materiality Judgements30 Minutes
- 2.12MCQs – Materiality Judgements in Sustainability Reporting30 Minutes12 Questions
- Module 3: Sustainability Data Management• Sustainability data types • Sustainability data sourcing • Sustainability metrics and targets • Sustainability data analysis and reporting7
- 3.10. Overview60 Minutes
- 3.21. Sustainability Data types30 Minutes
- 3.3MCQs – Sustainability Data Types20 Minutes12 Questions
- 3.42. Sustainability Data Sourcing30 Minutes
- 3.5MCQs – Sustainability Data Sourcing20 Minutes12 Questions
- 3.63. Sustainability Data Analysis and Reporting30 Minutes
- 3.7MCQs – Sustainability Data Analysis and Reporting20 Minutes12 Questions
- Module 4: IFRS S1 General Requirements of Sustainability-Related Financial Information• Objectives, scope, core content and general requirements • Judgements, measurement uncertainty, and error • Conceptual foundations • IFRS S1: Illustrated example10
- 4.10. Overview60 Minutes
- 4.2Recording Buổi số 3: Real cases – Sustainability reports30 Minutes
- 4.3Recording Buổi số 3: IFRS S1 General requirements of Sustainability-Related Financial Information60 Minutes
- 4.41. IFRS S1 Objectives, scope, core content and general requirements30 Minutes
- 4.5MCQs – IFRS S1: Objectives, Scope, Core Content & General Requirements20 Minutes12 Questions
- 4.62. IFRS-S1 Judgements Measurement Uncertainty and Errors30 Minutes
- 4.7MCQs – IFRS S1: Judgements, Measurement Uncertainty, and Errors20 Minutes12 Questions
- 4.83. IFRS-S1 Conceptual Foundations30 Minutes
- 4.9MCQs – IFRS S1: Conceptual Foundations20 Minutes12 Questions
- 4.104. KPMG_ifs illustration report60 Minutes
- Module 5: IFRS S2 Climate-Related Disclosure Requirements• Defining CRROs • Defining IFRS S2 CRRO disclosures and their application • Measuring and disclosing GHG emissions9
- 5.10. Overview60 Minutes
- 5.2Recording Buổi 4: KPMG ifrs illustration report20 Minutes
- 5.3Recording Buổi 4: IFRS-S260 Minutes
- 5.41. IFRS-S2 Defining Climate-Related Risks and Opportunities30 Minutes
- 5.5MCQs – IFRS S2: Defining Climate-Related Risks and Opportunities30 Minutes12 Questions
- 5.62. IFRS-S2 Climate Related Risks and Opportunities Disclosures30 Minutes
- 5.7MCQs – IFRS S2: Climate-Related Risks and Opportunities Disclosures30 Minutes12 Questions
- 5.83. Measuring and Disclosing GHG Emissions30 Minutes
- 5.9MCQs – IFRS S2: Measuring and Disclosing GHG Emissions30 Minutes12 Questions
- Module 6: Sustainability Reporting Uses• Importance and demand for sustainability reporting • Qualitative characteristics in context • Ethical considerations for finance professionals preparing sustainability reports • Ethics in context11
- 6.10. Overview60 Minutes
- 6.2Recording buổi 5: Vinamilk’s Sustainability Report10 Minutes
- 6.3Recording buổi số 5: Sustainability Reporting Uses30 Minutes
- 6.41. Importance and demand for sustainability reporting30 Minutes
- 6.5MCQs-Importance and demand for Sustainability reporting30 Minutes12 Questions
- 6.62. Qualitative characteristics in sustainability reporting30 Minutes
- 6.7MCQs – Qualitative Characteristics in Sustainability Reporting30 Minutes12 Questions
- 6.83. Ethical Considerations Preparing Sustainability Reports30 Minutes
- 6.9MCQs – Ethical Considerations in Preparing Sustainability Reports30 Minutes12 Questions
- 6.104. Ethics in Sustainability Reporting30 Minutes
- 6.11MCQs – Ethics in Sustainability Reporting30 Minutes12 Questions
- Module 7: Sustainability Reporting - Benefits and Challenges• Sustainability report uses, costs and benefits for investors • Sustainability report uses, costs and benefits for regulators • Sustainability report uses, costs and benefits for other stakeholders8
- 7.10. Overview60 Minutes
- 7.2Recoding Buổi số 5: Sustainability Reporting – Benefits and Challenges30 Minutes
- 7.31. Sustainability report uses, costs and benefits for investors30 Minutes
- 7.4MCQs – Sustainability Report Uses, Costs and Benefits for Investors30 Minutes12 Questions
- 7.52. Sustainability Report Uses Costs and Benefits for Regulators30 Minutes
- 7.6MCQs – Sustainability Report Uses Costs and Benefits for Regulators30 Minutes12 Questions
- 7.73. Sustainability Reporting for Diverse Stakeholders30 Minutes
- 7.8MCQs – Sustainability Reporting for Diverse Stakeholders30 Minutes12 Questions
- Module 8: Analysis of Sustainability Reports• Importance of sustainability analysis for investors • Sustainability performance measures • Evaluation approach • Sustainability analysis outcomes11
- 8.10. Overview60 Minutes
- 8.2Recording buổi 5: Analysis of Sustainability Reports30 Minutes
- 8.31. The Importance of Sustainability Analysis for Investors30 Minutes
- 8.4MCQs – The Importance of Sustainability Analysis for Investors30 Minutes12 Questions
- 8.52. Sustainability Performance Measures30 Minutes
- 8.6MCQs – Sustainability Reporting: Sustainability Performance Measures30 Minutes12 Questions
- 8.73. Evaluation Sustainability Performance30 Minutes
- 8.8MCQs – Investment Analysis: Evaluating Sustainability Performance30 Minutes12 Questions
- 8.94. Sustainability Analysis Outcomes30 Minutes
- 8.10MCQs – Sustainability Analysis Outcomes30 Minutes12 Questions
- 8.11Q&A DAY 6 SR1
- Module 9: Regional Variations in Sustainability Disclosures• Regional sustainability disclosure standards and frameworks • IFRS Sustainability Disclosure Standards versus ESRS • Applying multiple disclosure standards and frameworks8
- 9.10. Overview60 Minutes
- 9.2Recording buổi 6: Module 920 Minutes
- 9.31. Regional Sustainability Disclosure Standards and Frameworks30 Minutes
- 9.4MCQs – Regional Sustainability Disclosure Standards and Frameworks30 Minutes12 Questions
- 9.52. IFRS-Sustainability Disclosure Standards versus ESRS30 Minutes
- 9.6MCQs – IFRS Sustainability Disclosure Standards vs ESRS30 Minutes12 Questions
- 9.73. Applying Multiple Disclosure Standards and Frameworks30 Minutes
- 9.8MCQs – Applying Multiple Disclosure Standards and Frameworks30 Minutes12 Questions
- Module 10: Effects of Climate Change and Other Sustainability Matters on Financial Statements• Financial statement assumptions and judgements • Financial statements: The statement of financial position and the statement of profit and loss • IFRS S2 climate disclosure requirements and their related effects on financial statements9
- 10.10. Overview60 Minutes
- 10.2Recording Buổi 5: IFRS S2 Climate Disclosure Requirements and their Financial Statements Effects30 Minutes
- 10.3Recording buổi 6: Effects of climate change and other sustainability matters15 Minutes
- 10.51. Financial Statement Assumptions and Judgements30 Minutes
- 10.6MCQs – Financial Statement Assumptions and Judgements30 Minutes12 Questions
- 10.82. Financial Statements Climate and Sustainability Impact30 Minutes
- 10.9MCQs – Financial Statements: Climate and Sustainability Impact30 Minutes12 Questions
- 10.113. IFRS S2 Climate Disclosure Requirements and their Financial Statements Effects30 Minutes
- 10.12MCQs – IFRS S2 Climate Disclosure Requirements and Their Financial Statement Effects30 Minutes12 Questions
- Module 11: The Interconnection of Sustainability and Financial Information• Dimensions of connectivity between financial and non-financial disclosures • Connectivity between sustainability and financial disclosures • Illustrative examples of connected financial and sustainability disclosures8
- 11.10. Overview60 Minutes
- 11.2Recording buổi 6: The Interconnection of Sustainability and Financial Information45 Minutes
- 11.31. Dimensions of Connectivity Between Financial and Non Financial Disclosures30 Minutes
- 11.4MCQs – Dimensions of Connectivity Between Financial and Non-Financial Disclosures30 Minutes12 Questions
- 11.52. Connectivity Between Sustainability and Financial Disclosures30 Minutes
- 11.6MCQs – Connectivity Between Sustainability and Financial Disclosures30 Minutes12 Questions
- 11.73. Illustrative Examples of Connected Financial and Sustainability Disclosures30 Minutes
- 11.8MCQs – Illustrative Examples of Connected Financial and Sustainability Disclosures30 Minutes12 Questions
- Question and Answer5
- Mock Test5
- Mock Test1. Mock test 1 (Day ) SR25



