Module 1: Introduction
- Introduction
- Review of recent news and events
- Sustainability reporting and ESG
- Climate change
- Recent pronouncements by ISSB
Module 2: Non-financial reporting
- Sustainability reporting and ESG considerations
- ISSB S1 and S2
- Reporting climate effects in non-financial reporting section of annual report
- Climate risks, opportunities and impacts
- Investors’ expectations on climate-related financial reporting
- Review of sample case studies
Module 3: Sustainability and climate change impact on financial reporting
- Accounting considerations
- Considerations and steps to assess materiality
- Specific areas in financial reporting that are affected
- Disclosure considerations
- Review of sample case studies
Module 4: Other matters
- Audit and assurance considerations
- Consistency of narratives throughout the whole annual report
- Lessons learnt
- Conclusion