[SFGW-SR] Sustainability Reporting (Classroom and Asynchronous e-learning)
About This Course
This course forms part of a stackable learning pathway under NTU’s FlexiMasters in Sustainability Business Ecosystems programme. It covers the following topics from ACRA’s Sustainability Reporting Body of Knowledge (SR BOK):
Topic 2 – Application of IFRS S1 and Materiality Assessment
2.1 - Application of IFRS S1 (and requirement to consider Sustainability Accounting Standards Board (SASB) standards)
2.2 - Materiality assessment
Topic 3 – Application of IFRS S2
3.1 - Application of IFRS S2
3.2 - Interoperability of IFRS S1 and IFRS S2 with the equivalent standards in GRI, European Sustainability Reporting Standards (ESRS) and U.S. Securities and Exchange
3.3 - Climate transition plans
This course provides learners with a comprehensive understanding of globally recognised sustainability reporting frameworks and standards, including Global Reporting Initiative (GRI), SASB and ISSB (IFRS S1 and IFRS S2), as well as the principles of materiality assessment and climate-related disclosures.
Learners will develop competencies in sustainability reporting, materiality assessment, reporting governance and the application of international reporting standards. These skills support organisational transparency, risk management and sustainable business performance.
Highly relevant to listed companies, financial institutions, professional services firms, manufacturing organisations and public sector agencies that are subject to growing sustainability disclosure requirements, the course will prepare learners for roles in sustainability reporting, ESG management, risk and compliance, investor relations, corporate governance and sustainability consulting, enhancing employability and career progression.
As this micro-credential course is only offered in the FlexiMasters in Sustainability Business Ecosystems programme, learners are required to enrol into the programme and complete all required courses within this programme.
What You'll Learn
At the end of the course, learners should be able to:
• Evaluate the major sustainability reporting frameworks such as GRI, SASB and ISSB (IFRS S1 and IFRS S2).
• Appraise the linkages between financial reporting and sustainability-related disclosures.
• Assess the main features of sustainability reporting frameworks and characteristics of high-quality financial disclosures related to sustainability.
Entry Requirements
While no pre-requisites are needed to enroll in the course, participants with relevant professional experience and/or background may stand a higher chance for admission consideration. This course is suitable for:
- Sustainability managers and managers who aspire to act as Change Agents and point of contact for sustainability-related matters, both internally and externally, identifying issues and suggesting solutions from a holistic perspective and acknowledging that the social, legal, and economic aspects of issues are as important as those relating to science and technology.
- Managers and aspiring managers who undertake sustainability reporting and participate in ESG rating exercises and assist in coordinating sustainability effort and projects across business units (BUs).
- Consultants and aspiring consultants who are interested in pursuing a career in sustainability.
- Engineering & Technology Managers, and R&D Managers who want to broaden their understanding of strategies.