AASB S2 Pillar 4 – Metrics and Targets
Overview
What you'll take away.
Disclosing metrics and targets helps investors assess risk-adjusted returns, climate exposure, and progress in managing these issues
Disclosing information in line with the metrics and targets recommendation allows investors and other stakeholders to better assess the organisation’s potential risk-adjusted returns, general exposure to climate-related issues, and progress in managing or adapting to those issues.
In this session we will explore the disclosure requirements of AASB S2 Climate-related Disclosures regarding metrics and targets, 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 3 – Risk Management
AASB S2 Pillar 4 – Metrics and Targets
Learning Outcomes:
The objective of climate-related financial disclosures on metrics and targets is to enable users of general purpose financial reports to understand an entity’s performance in relation to its climate-related risks and opportunities, including progress towards any climate-related targets it has set, and any targets it is required to meet by law or regulation.
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 4 – Metrics and TargetsVideo
- 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.