ESG - Sustainability Reporting

This course considers the development of the requirements for companies to report sustainability information in their annual reports. It will examine current requirements, impending developments, and the likely direction of travel.

The primary objective of the course is to enable delegates to assess the sustainability information that entities are, and will be, required to present, the basis and content of that information, and the steps that will be required in order to enable the preparation of that information.It will also enable readers of corporate annual reports to better understand and appraise the information disclosed.

The course covers the following elements: 

• The drivers of the development of sustainability reporting requirements
• The primary focus of reporting
• Current requirements (including strategic report requirements and Streamlined Energy & Carbon Reporting)
• The reporting framework of the Task force for Climate-Related Financial Disclosures (TCFD)
• Impending and proposed requirements for reporting against the TCFD framework
• Actions required by companies

Sustainability reporting standards

• Why they are required
• The current position
• The role of the IFRS Foundation
• The state of development of standards

This is a non-examinable course. On completion of the course and the in-course assessments, you will be awarded a global BPP certificate.

This course is not examined, therefore the Pass Assured Guarantee is not relevant to this course.