Course Objective

The course is intended to equip participants with the knowledge and skills needed to understand, interpret,
and apply International Financial Reporting Standards (IFRS) in the context of sustainability reporting. This
training will Provide a Solid Foundation in IFRS, Introduce Sustainability Reporting and Standards and Practical
Application of IFRS to incorporate environmental, social, and governance (ESG) factors in financial statements
and disclosures.

Course Content

• Introduction to IFRS S1 and Sustainability Reporting
• Importance and Key Drivers of sustainability reporting in financial statements
• Relationship between financial reporting and sustainability disclosures
• Sustainability-Related Risks and Opportunities
• Environmental, social, and governance (ESG) risk factors
• Green investments, climate change, circular economy
• Managing and disclosing climate-related risks and opportunities in line with IFRS S1
• Reporting on human capital, governance structures and social impact
• IFRS S1 Disclosures and Reporting Requirements
• Linking sustainability disclosures to financial performance and position
• IFRS S1’s role in enhancing the reliability and comparability of financial and Sustainability reports
• Disclosures on capital allocation towards sustainable initiatives
• Accounting for sustainability-related assets, liabilities and provisions
• Implications of sustainability risks and opportunities on financial reporting
• Governance and Accountability in Sustainability Reporting
• Challenges and Future Trends in Sustainability Reporting

Target Group

Financial Analysts, Accountants, CFOs, Finance Managers, Sustainability Managers, Risk Managers, Auditors,
Legal and compliance officers and Central Bank staff.