The New IFRS S2 re Climate-related Disclosures
Overview
Are you ready for the new ESG reporting requirements relating to climate?
The International Sustainability Standards Board (ISSB) is rapidly moving towards finalising IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
By providing a baseline for sustainability- and climate-related disclosures, these Standards represent a first step towards a mandatory disclosure framework for environmental, social and governance (ESG) reporting.
In this session we will focus on the expected features of IFRS S2, including:
- Mandatory implementation date, globally and in Australia
- Objective and scope of IFRS S2
- What is climate risk?
- Disclosure requirements applicable to governance, strategy, risk management, metrics and targets, and
- Industry-based disclosure requirements.
Learning Outcomes:
This session aims to provide attendees with the ability to:
- Understand the objectives and scope if IFRS S2
- Understand some of the disclosures anticipated under each of the broad disclosure areas (governance, strategy, risk management, etc), and
- Identify the key disclosure implications of IFRS S2.
Suited to:
Auditors, CFOs, Board Members, Financial Controllers, Finance Teams, Accountants involved in the preparation of financial reports
This On Demand includes:
- a recording of the webinar Event which can be viewed multiple times
- a PDF of the presenter’s PowerPoint
- a verbatim Transcript
- any supporting documentation
- a CPD Certificate after successful completion of the Knowledge Quiz
Course syllabus
3 lessons
- Video – The New IFRS S2 re Climate-related DisclosuresVideo
- FeedbackSurvey
- Knowledge TestTest
Your presenter
Dean ArdernBDO Australia
, Director, IFRS & Corporate Reporting.
Dean has been advising on IFRS and other financial reporting matters for over 15 years. Having worked with a range of clients in both the for-profit and not-for-profit sectors, Dean understands the challenges preparers face.
Dean’s primary role is to identify practical and compliant reporting solutions for clients and assurance staff. To achieve this, Dean works at building constructive relationships with clients with the view to providing responsive, accurate and outcome-focused technical advice and guidance.
Aletta Boshoff, Partner, National Leader, ESG & Sustainability.
Aletta is an IFRS advisory specialist with over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation 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’s involvement in sustainability and Environmental, Social and Governance (ESG) reporting 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. Aletta also puts a heavy emphasis on risk management, because monitoring and mitigating risks across all three dimensions (i.e. environmental, social and governance) is an important priority for any company that is serious about sustainability and ESG.