Sustainability Disclosure Standards: IFRS S1 and S2

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Learning Objectives

To describe the purpose of the sustainability disclosure standards.
To outline the main requirements of IFRS S1.
To outline the main requirements of IFRS S2.
To review developments in sustainability reporting in the key jurisdictions of the United States, Canada, the European Union, the United Kingdom, and Australia.
To explain the role of the Global Reporting Initiative.
To consider appropriate sustainability metrics for their organization.
To plan their next steps for professional development and implementation of the standards.

Course Description

In June 2023 the IFRS issued two new reporting standards. These are the sustainability disclosure standards IFRS S1 and S2 which come into force from January 2024 for corporate reports from 2025.

Climate change brings risks to organizations and the economy, but it also holds opportunities. In response to these issues, the International Financial Reporting Standards Foundation set up the International Sustainability Standards Board in November 2021 in order to develop “sustainability-related disclosure standards that provide investors and other capital market participants with information about companies’ sustainability-related risks and opportunities to help them make informed decisions”.

The result of this work is the two new sustainability disclosure standards IFRS S1 and S2. These new standards fit within a wider context of sustainability reporting standards including emerging models in the European Union, United Kingdom, Australia, Canada, and the United States.

This CPE Accounting Course provides an overview of IFRS S1 and S2 and their requirements and an insight into the broader framework of sustainability reporting standards in the key jurisdictions of the European Union, United Kingdom, Australia, Canada, and the United States. The course also discusses the sustainability KPIs that organizations are beginning to implement.

Join this CPE Webinar it will help you prepare for reporting if your organization is covered by the requirements, and it will help develop expertise in the emerging field of sustainability analysis and reporting.

Key Topics covered in this Course:

Background to the Sustainability Disclosure Standards
Overview of IFRS S1 and S2
IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2: Climate-related Disclosures
Jurisdiction-Specific Application of IFRS S1 and S2 - Part 1
Jurisdiction-Specific Application of IFRS S1 and S2 - Part 2
Other Sustainability Reporting Considerations
Next Steps and Further Information

Webinar Qualifies For

1.5 CPE Credit of Accounting for Certified Public Accountants (CPA-US)
1.5 General Credit of Accounting for Accountant/Bookkeeper/Tax Professionals
1.5 CPD Credit of Accounting for CPA in Canada
1.5 CPE Credit of Financial Accounting for Certified Internal Auditors (CIA)
1.5 CPE Credit of Accounting for Certified Fraud Examiner (CFE)
1.5 CPE Credit of Financial Reporting for Certified Management Accountants (CMA)
1.5 CPE Credit of Financial accounting for Certified Valuation Analyst (CVA)
1.5 CPD Credit of Financial Reporting for Accredited in Business Valuation (ABV)
1.5 CPD Credit of Financial Reporting for Certified Financial Forensics (CFF)
1.5 PL Credit of Accounting for Chartered Financial Analyst (CFA)
1.5 CPD Credit for Association of Chartered Certified Accountants (ACCA)
1.5 CPE Credit of Accounting for Certified Government Financial Manager (CGFM)
1.5 CPD Credit for Chartered Accountant - ICAEW
1.5 CPE Credit of Accounting for Internal Audit Practitioner (IAP)
1.5 CPE Credit of Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA)
1.5 CE Credit of Financial accounting concepts for Certified FP&A Professional (FP&A)
1.5 CPE Credit of Accounting for Qualification in Internal Audit Leadership (QIAL)
1.5 CPD Credit for Chartered Accountants - Scotland
1.5 CPE Credit of Accounting for Iowa Licensed Public Accountant (IA-LPA)
1.5 CPD Credit for Chartered Accountants - Ireland (CAI)
1.5 CPD Credit for CPA - Ireland
1.5 PL Credit of Accounting for CIPM
1.5 CPE Credit of Accounting for Maine Licensed Public Accountant (ME-LPA)
1.5 CPE Credit of Accounting for Delaware Licensed Public Accountant (DE-LPA)

About Instructor

Ross Maynard

Managing Director, Ideas2Action Process Excellence Ltd

My philosophy is to inspire, challenge and support change. I have nearly 30 years’ experience as a business author and consultant.

As a consultant, I specialise in process improvement based on the Lean philosophy. I facilitate improvement teams and provide expertise in performance measurement and management; problem solving; and process improvement.

As well as delivering webinars for MyCPE, I develop courses and webinars for the ACCA (Association of Chartered Certified Accountants) in the UK and other specialist business and finance providers.

I live in Scotland, near Glasgow, with my wife, daughter and Cocker Spaniel.

Additional Information

Duration

1.5 Hours

Course Level

Basic

Instructional Method

Group Internet Based

Pre-requisites

None

Advance Preparation

None

FAQ’s

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NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

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Janice Ellis, CPA (US)

Great presentation on new topic that will continue to be brought forward in society.

Ederlina Azares, CPA (US)

Excellent course for a 1.5-hour duration webinar

Danita Estacio, CPA (US)

Course was informative

Robert Blackwell, CPA (US)

Great learning.

1.5 Credits

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Subject Area

Accounting

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Sustainability Disclosure Standards: IFRS S1 and S2

Course Details

Learning Objectives

Course Description

Qualifies for

Webinar Qualifies For

Presenter Details

About Instructor

Ross Maynard

Other Details

Additional Information

1.5 Hours

Basic

Group Internet Based

None

None

FAQ’s

NASBA APPROVED

Ratings and Review

4.4

Janice Ellis, CPA (US)

Ederlina Azares, CPA (US)

Danita Estacio, CPA (US)

Robert Blackwell, CPA (US)

Subject Area

Unlimited Access Plan

Inclusions

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