IFRS Sustainability Disclosure Standards

This DIXONTECH course provides a comprehensive understanding of the IFRS Sustainability Disclosure Standards (ISSB Standards – IFRS S1 & IFRS S2) and their integration into corporate reporting frameworks. Participants will learn how to prepare, implement, and align sustainability-related disclosures with global expectations, focusing on governance, strategy, risk management, and metrics that drive sustainable financial performance.

TRAINING TOPICS

• Overview of IFRS Sustainability Disclosure Standards (IFRS S1 & IFRS S2)
• Governance and Strategy for Sustainability Reporting
• Climate-Related Risk Management and Disclosures
• Metrics, Targets, and Performance Indicators
• Implementation, Assurance, and Integration with Financial Reporting

By the end of this training course, delegates will be able to:

• Understand the structure and objectives of IFRS S1 and S2
• Implement sustainability disclosure frameworks aligned with ISSB
• Identify material sustainability-related risks and opportunities
• Integrate financial and non-financial disclosures effectively
• Establish governance and oversight mechanisms for sustainability data
• Report on climate-related metrics and transition planning
• Ensure alignment with international sustainability and ESG standards

TRAINING IS TAILORED TO:

• Finance and sustainability reporting professionals
• ESG and corporate responsibility officers
• Accountants and auditors
• Compliance and risk management specialists
• Corporate governance and investor relations teams
• Sustainability consultants and data analysts
• Regulators and policy advisors in financial disclosure frameworks

TRAINING METHODOLOGY

This course combines practical workshops, case studies, and scenario-based learning. Participants will analyze sustainability reports, apply IFRS S1 and S2 principles to case examples, and develop frameworks for integrating sustainability information into corporate disclosures and financial statements.

DAY 1

INTRODUCTION TO IFRS SUSTAINABILITY DISCLOSURE STANDARDS

• Evolution of sustainability and financial reporting integration
• The role of the ISSB and its global relevance
• Overview of IFRS S1 and S2: objectives and structure
• Relationship with TCFD and other ESG frameworks
• Importance of consistent and comparable sustainability data
• Materiality in sustainability reporting
• Case study: comparing IFRS S1 and GRI frameworks

DAY 2

IFRS S1 – GENERAL REQUIREMENTS FOR SUSTAINABILITY DISCLOSURES

• Key principles and disclosure objectives of IFRS S1
• Governance, strategy, risk management, and metrics structure
• Identifying sustainability-related risks and opportunities
• Disclosure boundaries and entity-wide reporting considerations
• Linking sustainability disclosures to financial statements
• Scenario analysis and forward-looking disclosures
• Workshop: building an IFRS S1 disclosure map

DAY 3

IFRS S2 – CLIMATE-RELATED DISCLOSURES

• Focus and scope of IFRS S2
• Alignment with TCFD recommendations
• Climate-related governance and oversight requirements
• Measuring physical and transition risks
• Metrics and targets for emissions and energy efficiency
• Integration with carbon pricing and net-zero goals
• Case study: applying IFRS S2 to a corporate climate report

DAY 4

IMPLEMENTATION AND ASSURANCE FRAMEWORKS

• Building internal reporting systems and control frameworks
• Sustainability data quality and assurance readiness
• Integration with financial audit processes
• External assurance and stakeholder communication
• Managing disclosure challenges and data gaps
• Role of technology and digital tools in sustainability reporting
• Group exercise: performing a gap analysis for IFRS readiness

DAY 5

GLOBAL ALIGNMENT, BEST PRACTICES, AND FUTURE OUTLOOK

• Global regulatory adoption of ISSB standards
• Coordination with EU CSRD, GRI, and SASB frameworks
• Investor expectations and sustainability ratings
• Governance of sustainability reporting within organizations
• Future developments in sustainability assurance and taxonomy
• Designing a sustainability disclosure roadmap
• Capstone project: preparing an IFRS-aligned sustainability disclosure framework