ESG Learning Series - IFRS Sustainability Standards

The purpose of this course is to discuss: (1) the objectives, and (2) the core contents, including: governance, target, risk management, and metrics and targets of the two standards. 

 We will also discuss the disclosure requirements related to climate changes, including: climate resilience, climate metrics and targets.

Learning objectives

Unit 1: Discussing the key content of IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

• Objectives of the standard
• Core content: Governance
• Core content: Strategy
• Core content: Risk management
• Core content: Metrics and target

Unit 2: Discussing the key content of IFRS S2: Climate-related Disclosures

• Objective and Scope of IFRS S2
• Core content
• Climate resilience
• Climate metrics
• Climate targets