1. Explain the objective, scope, and definitions.
2. Discuss the conceptual foundations comprising fair presentation, materiality, reporting entity, and connected information.
3. Discuss the core content i.e., governance, strategy, risk management, and metrics and targets.
4. Explain the general requirements covering sources of guidance, location of disclosures, timing of reporting, comparative information, and statement of compliance.
5. Evaluate the implications of judgments, uncertainties, and errors in sustainability reporting and decision making.
6. Discuss qualitative characteristics of useful sustainability- related financial information.
7. Discuss the effective date and transitional provisions of sustainability-related issued standards.
8. Evaluate the local sustainability regulations and policies applicable to the work of the accountants, including corporate reporting.
a. Climate-related disclosures
1. Explain the objective, scope, and defined terms.
2. Discuss and apply core content covering governance, strategy, risk management, and metrics and targets.
3. Discuss application guidance regarding climate resilience, greenhouse gases, core-industry metric categories, and climate-related targets.
b. Sustainability Accounting Standards Board (SASB) Standards
1. Understand and apply the principles and concepts with respect to SASB Standards.
2. Understand and apply specified SASB Standards’ requirements relating to sustainability disclosure topics and metrics.
1. Plan, perform, conclude, and report on sustainability assurance.
2. Understand and apply the requirements of the International Ethics Standard for Sustainability Assurance.
Teacher
Years Of Experienc
No of Students
Tag Region’s Prize Winner (SBL)
Lead the transition towards sustainable business practices. This course focuses on the frameworks for non-financial reporting, climate-related disclosures, and the professional assurance required to validate an organization’s impact on the environment and society.