AASB S2 Pillar 2 – Strategy
Overview
Disclosing in line with the strategy recommendation provides information to investors and other users to better assess the potential future performance of the company.
The objective of climate-related financial disclosures on strategy is to enable users of general purpose financial reports to understand an entity’s strategy for managing climate-related risks and opportunities.
In this session we will explore the disclosure requirements of AASB S2 Climate-related Disclosures regarding strategy, as well as the building blocks required to support these disclosures.
Join us for all four sessions in our series on AASB S2:
AASB S2 Pillar 2 – Strategy
AASB S2 Pillar 3 – Risk Management
AASB S2 Pillar 4 – Metrics and Targets
Learning Outcomes:
We will explain the following:
- climate-related risks and opportunities that could reasonably be expected to affect an entity’s prospects;
- current and anticipated effects of climate-related risks and opportunities on the entity’s business model and value chain;
- the effects of climate-related risks and opportunities on the entity’s strategy and decision-making, including climate-related transition plan;
- the effects of climate-related risks and opportunities on the entity’s financial position, financial performance and cash flows for the reporting period over the short, medium and long term; and
- the climate resilience of the entity’s strategy and its business model to climate-related changes, developments and uncertainties.
Suited to:
Auditors, CEOs, CFOs, Board Members, Financial Controllers, Finance Teams, Investors and Accountants
This On Demand recording Includes:
- Recording of the Live Webinar, which can be viewed multiple times, for as long as required
- Presenters contact details for follow up questions
- CPD Quiz
- CPD Certificate
- CPD Report – Logged automatically
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
Course syllabus
3 lessons
- Video – AASB S2 Pillar 2 – StrategyVideo
- Feedback Survey QuestionsSurvey
- Knowledge QuizTest
Your presenter
Aletta BoshoffBDO Australia
is an Advisory Partner and National Leader of IFRS & Corporate Reporting, as well as the National Leader of Sustainability & ESG, at BDO in Australia. Aletta has over 30 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent a number of years as a Project Manager at the Australian Accounting Standards Board (AASB).
Aletta prides herself on her technical excellence, approachability, and the ability to solve problems practically. In particular, Aletta takes great pride in her ability to apply a wealth of technical expertise to real-world business situations. Having worked with a range of clients in both the for-profit and not-for-profit sectors, Aletta understands the challenges Boards and finance teams face.
Aletta’s involvement in sustainability and Environmental, Social and Governance (ESG) is a consequence of her focus on an organisation’s ability to create and sustain long-term value in a rapidly changing world, and managing the risks and opportunities associated with these changes.