Climate Reporting and Assurance
About This Course
This course is designed for participants looking to deepen their expertise in climate-related disclosures and assurance. It provides an in-depth application of International Financial Reporting Standards (IFRS S2, integrating climate scenario analysis, internal carbon pricing, and net-zero transition planning.
Participants will explore how to identify climate-related risks and opportunities, develop credible transition pathways, and assess financial implications under different real-world scenarios. Through case discussions and practical illustrations, the course builds a deeper understanding of the processes and data needed for reliable climate risk assessment. It also introduces sustainability assurance fundamentals, covering readiness, documentation, and controls. Participants will learn what it takes to meet limited or reasonable assurance requirements and improve the reliability and trustworthiness of climate disclosures.
What You'll Learn
1. Apply International Financial Reporting Standards (IFRS) S2 to prepare climate-related disclosures aligned with global best practices across governance, strategy, risk, and metrics.
2. Conduct climate scenario analysis and assess business resilience and financial impacts under varying transition and physical risk scenarios.
3. Develop and evaluate climate transition plans, including setting science-based targets and aligning with key regulatory and investor expectations.
4. Understand assurance requirements for climate disclosures and assess data, documentation, and control systems for assurance readiness.
5. Explain the ethical, governance, and independence considerations relevant to sustainability assurance engagements.
Entry Requirements
Familiarity with basic financial accounting concepts and the construct of key financial statements is recommended.