The IFRS Foundation has launched a new suite of e-learning modules aimed at helping companies better understand and implement the sustainability disclosure standards developed by the International Sustainability Standards Board (ISSB).
These online resources are accessible through the IFRS Sustainability Knowledge Hub and cover key aspects of IFRS S1 and IFRS S2, providing businesses with essential tools as they prepare for sustainability-related reporting.
The release includes four self-paced modules combining written and visual content with interactive knowledge checks. They cover the following topics: an introduction to the IFRS Sustainability Disclosure Standards; IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; IFRS S2 Climate-related Disclosures; and integrated sustainability disclosures and organisational considerations. After completing each module, users can take a short multiple-choice assessment to earn a certificate of completion.
Available free of charge to users with an IFRS.org account, the modules serve as an entry point for companies beginning their journey towards sustainability disclosures under ISSB Standards. The training is also open to any stakeholders who wish to develop a deeper understanding of the standards and their application.
ISSB vice-chair Sue Lloyd said, “The ISSB is committed to supporting companies as they implement our Standards. We understand the need for accessible, practical resources to help preparers understand and apply IFRS S1 and IFRS S2.
“This e-learning course, along with our library of educational materials, will help equip individuals with the knowledge they need to understand our Standards and implement them effectively with the aim of providing decision-useful globally comparable sustainability-related information for investors.”
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