• Scope of sustainability reporting • Sustainability reporting and the UN SDGs • Sustainability reporting process and key dependencies • Sustainability report users

• Materiality guidance • Types of materiality • Materiality assessment • Materiality judgements

• Sustainability data types • Sustainability data sourcing • Sustainability metrics and targets • Sustainability data analysis and reporting

• Objectives, scope, core content and general requirements • Judgements, measurement uncertainty, and error • Conceptual foundations • IFRS S1: Illustrated example

• Defining CRROs • Defining IFRS S2 CRRO disclosures and their application • Measuring and disclosing GHG emissions

• Importance and demand for sustainability reporting • Qualitative characteristics in context • Ethical considerations for finance professionals preparing sustainability reports • Ethics in context

• Sustainability report uses, costs and benefits for investors • Sustainability report uses, costs and benefits for regulators • Sustainability report uses, costs and benefits for other stakeholders

• Importance of sustainability analysis for investors • Sustainability performance measures • Evaluation approach • Sustainability analysis outcomes

• Regional sustainability disclosure standards and frameworks • IFRS Sustainability Disclosure Standards versus ESRS • Applying multiple disclosure standards and frameworks

• 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 statements

• Dimensions of connectivity between financial and non-financial disclosures • Connectivity between sustainability and financial disclosures • Illustrative examples of connected financial and sustainability disclosures