The Complete IFRS S1 & S2 Sustainability Reporting Course

This course is designed for professionals who want to understand and apply the IFRS S1 and IFRS S2 Sustainability Reporting Standards in a practical, structured and business-oriented way.

IFRS S1 and IFRS S2 are becoming the global baseline for sustainability-related financial disclosures. Companies are increasingly expected to explain how sustainability and climate-related risks and opportunities may affect their cash flows, access to finance, cost of capital, strategy, business model and long-term resilience. This course helps you understand these requirements step by step and shows how they can be translated into meaningful corporate reporting practices.

Throughout the course, you will explore the fundamental concepts behind sustainability-related financial reporting, including the objective and scope of IFRS S1, the role of primary users of general-purpose financial reports, financial materiality, fair presentation, useful sustainability-related financial information, and the connection between sustainability matters and enterprise value.

The course also provides detailed explanations of the four core disclosure areas: governance, strategy, risk management, and metrics and targets. You will learn how an entity should disclose its governance processes, controls and procedures; how sustainability and climate-related risks and opportunities should be identified and explained; how time horizons are defined; how climate resilience and scenario analysis are approached; and how relevant metrics, targets and progress should be reported.

Special attention is given to IFRS S2 climate-related disclosures, including physical risks, transition risks, climate-related opportunities, resilience analysis, and the integration of climate considerations into strategic decision-making.

To support your learning, the course includes downloadable materials that you can use while following the lessons and after completing the course. These materials are prepared to help you review key concepts, revisit important disclosure requirements, follow the structure of IFRS S1 and IFRS S2 more easily, and use the course content as a practical reference in your professional work. They can be especially useful when preparing sustainability reports, designing internal reporting processes, developing training notes, or discussing IFRS sustainability disclosure requirements with management teams, clients, auditors or colleagues.

By the end of this course, you will have a clearer understanding of how IFRS S1 and IFRS S2 work, what companies are expected to disclose, and how sustainability-related information can be prepared in a way that is useful for investors, lenders, creditors, boards, auditors and sustainability professionals.

This course is suitable for sustainability professionals, finance and accounting professionals, auditors, consultants, board members, risk managers, investor relations teams, and anyone involved in corporate reporting, sustainability strategy or climate-related disclosure processes.