Sustainability reporting and finance

Overview

96% of the world’s largest 500 companies are expected to prepare sustainability reports in 2024. Numerous frameworks address sustainability issues, creating a complex landscape for organisations seeking professional guidance and expertise.

This course focuses on the recently introduced IFRS Sustainability Disclosure Standards which address the financial implications and business strategies related to sustainability.

This course also explores the assurance of sustainability information and the considerations of quality and ethical issues, examining the proposed ISSA 5000 and the International Auditing and Assurance Standards Board’s International Framework for Assurance Engagements amongst other useful regulations.

This course will enable you to:

• define what sustainability really means for you organisation
• understand the framework for sharing sustainability information with shareholders
• outline the aims, the core content and the key issues involved when reporting under IFRS S1 and IFRS S2
• explore the details of the proposed assurance standard ISSA 5000
• discuss regulations that can help assurance providers working on sustainability information.

Helping accountants grow

Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers.