Reporting Sustainability in Financial Statements - What Accountants & Auditors Need to Know

Introduction

Aimed at auditors and those who prepare financial statements, this virtual classroom session aims to provide you with a summary of how ESG and sustainability should be reflected in your annual report.

This virtual classroom session will look at the requirements from law including Directors and Strategic Reports, the ISSB and also guidance issued by the Task Force on Climate-Related Financial Disclosures (TCFD).

The course seeks to clearly summarise and explain the expected approach to this issue to be taken by the management team.

What You Will Learn

This live and interactive session will cover the following:

• Summary of requirements of IFRS S1 and S2 - sustainability and climate related disclosures
• Summary of current legal requirements for sustainability statements including listed and private company reports and transparency disclosure requirements
• Wider impact of ESG on financial statements and other narrative reporting such as management judgements, estimates and materiality

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.