- 13 Sections
- 48 Lessons
- 3 Weeks
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- 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 users8
- 1.11. Introduction20 Minutes
- 1.22. Scope of sustainability reporting30 Minutes
- 1.3Questions20 Minutes12 Questions
- 1.43. Sustainability reporting and UN SDGs30 Minutes
- 1.54. Sustainability reporting process and key dependencies30 Minutes
- 1.65. Sustainability report users30 Minutes
- 1.7MCQs – Module 1.2 & Module 1.330 Minutes15 Questions
- 1.8MCQs – Module 1.420 Minutes15 Questions
- Module 2: Materiality• Materiality guidance • Types of materiality • Materiality assessment • Materiality judgements8
- 2.11. Materiality-Guidance30 Minutes
- 2.2MCQs – Materiality in Sustainability Reporting30 Minutes12 Questions
- 2.32. Types of Materiality30 Minutes
- 2.4MCQs – Types of Materiality in Sustainability Reporting30 Minutes12 Questions
- 2.53. Materiality Assessment30 Minutes
- 2.6MCQs – Materiality Assessment in Sustainability Reporting30 Minutes12 Questions
- 2.74. Materiality Judgements30 Minutes
- 2.8MCQs – 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 reporting6
- 3.11. Sustainability Data types30 Minutes
- 3.2MCQs – Sustainability Data Types20 Minutes12 Questions
- 3.32. Sustainability Data Sourcing30 Minutes
- 3.4MCQs – Sustainability Data Sourcing20 Minutes12 Questions
- 3.53. Sustainability Data Analysis and Reporting30 Minutes
- 3.6MCQs – 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 example7
- 4.11. IFRS S1 Objectives, scope, core content and general requirements30 Minutes
- 4.2MCQs – IFRS S1: Objectives, Scope, Core Content & General Requirements20 Minutes12 Questions
- 4.32. IFRS-S1 Judgements Measurement Uncertainty and Errors30 Minutes
- 4.4MCQs – IFRS S1: Judgements, Measurement Uncertainty, and Errors20 Minutes12 Questions
- 4.53. IFRS-S1 Conceptual Foundations30 Minutes
- 4.6MCQs – IFRS S1: Conceptual Foundations20 Minutes12 Questions
- 4.74. 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 emissions6
- 5.11. IFRS-S2 Defining Climate-Related Risks and Opportunities30 Minutes
- 5.2MCQs – IFRS S2: Defining Climate-Related Risks and Opportunities30 Minutes12 Questions
- 5.32. IFRS-S2 Climate Related Risks and Opportunities Disclosures30 Minutes
- 5.4MCQs – IFRS S2: Climate-Related Risks and Opportunities Disclosures30 Minutes12 Questions
- 5.53. Measuring and Disclosing GHG Emissions30 Minutes
- 5.6MCQs – 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 context8
- 6.11. Importance and demand for sustainability reporting30 Minutes
- 6.2MCQs-Importance and demand for Sustainability reporting30 Minutes12 Questions
- 6.32. Qualitative characteristics in sustainability reporting30 Minutes
- 6.4MCQs – Qualitative Characteristics in Sustainability Reporting30 Minutes12 Questions
- 6.53. Ethical Considerations Preparing Sustainability Reports30 Minutes
- 6.6MCQs – Ethical Considerations in Preparing Sustainability Reports30 Minutes12 Questions
- 6.74. Ethics in Sustainability Reporting30 Minutes
- 6.8MCQs – 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 stakeholders6
- 7.11. Sustainability report uses, costs and benefits for investors30 Minutes
- 7.2MCQs – Sustainability Report Uses, Costs and Benefits for Investors30 Minutes12 Questions
- 7.32. Sustainability Report Uses Costs and Benefits for Regulators30 Minutes
- 7.4MCQs – Sustainability Report Uses Costs and Benefits for Regulators30 Minutes12 Questions
- 7.53. Sustainability Reporting for Diverse Stakeholders30 Minutes
- 7.6MCQs – 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 outcomes8
- 8.11. The Importance of Sustainability Analysis for Investors30 Minutes
- 8.2MCQs – The Importance of Sustainability Analysis30 Minutes12 Questions
- 8.32. Sustainability Performance Measures30 Minutes
- 8.4MCQs – Sustainability Reporting: Sustainability Performance Measures30 Minutes12 Questions
- 8.53. Evaluation Sustainability Performance30 Minutes
- 8.6MCQs – Investment Analysis: Evaluating Sustainability Performance30 Minutes12 Questions
- 8.74. Sustainability Analysis Outcomes30 Minutes
- 8.8MCQs – Sustainability Analysis Outcomes30 Minutes12 Questions
- Module 9: Regional Variations in Sustainability Disclosures• Regional sustainability disclosure standards and frameworks • IFRS Sustainability Disclosure Standards versus ESRS • Applying multiple disclosure standards and frameworks6
- 9.11. Regional Sustainability Disclosure Standards and Frameworks30 Minutes
- 9.2MCQs – Regional Sustainability Disclosure Standards and Frameworks30 Minutes12 Questions
- 9.32. IFRS-Sustainability Disclosure Standards versus ESRS30 Minutes
- 9.4MCQs – IFRS Sustainability Disclosure Standards vs ESRS30 Minutes12 Questions
- 9.53. Applying Multiple Disclosure Standards and Frameworks30 Minutes
- 9.6MCQs – 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 statements6
- 10.11. Financial Statement Assumptions and Judgements30 Minutes
- 10.2MCQs – Financial Statement Assumptions and Judgements30 Minutes12 Questions
- 10.32. Financial Statements Climate and Sustainability Impact30 Minutes
- 10.4MCQs – Financial Statements: Climate and Sustainability Impact30 Minutes12 Questions
- 10.53. IFRS S2 Climate Disclosure Requirements and their Financial Statements Effects30 Minutes
- 10.6MCQs – 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 disclosures6
- 11.11. Dimensions of Connectivity Between Financial and Non Financial Disclosures30 Minutes
- 11.2MCQs – Dimensions of Connectivity Between Financial and Non-Financial Disclosures30 Minutes12 Questions
- 11.32. Connectivity Between Sustainability and Financial Disclosures30 Minutes
- 11.4MCQs – Connectivity Between Sustainability and Financial Disclosures30 Minutes12 Questions
- 11.53. Illustrative Examples of Connected Financial and Sustainability Disclosures30 Minutes
- 11.6MCQs – Illustrative Examples of Connected Financial and Sustainability Disclosures30 Minutes12 Questions
- Question and Answer5
- Mock Test4