ZOOiD

The training is practical, application-focused, and builds confidence in preparing high-quality sustainability disclosures to investors and capital markets.

Core training consists of the following modules and content:

Module 1: Introduction to ISSB Standards

• The purpose of ISSB Standards
• Using the Standards and related materials
• Key features of ISSB Standards

Module 2: Scope and conceptual foundations

• The scope of disclosures - Identifying sustainability-related risks and opportunities
• A closer look - Identifying and disclosing material information
• Conceptual foundations of ISSB Standards

Module 3, Part 1: Core content of the ISSB Standards - Governance and Strategy

• Governance requirements in IFRS S1 and IFRS S2
• Strategy requirements in IFRS S1 and IFRS S2
• A closer look - Climate-related scenario analysis

Module 3, Part 2: Core content of the ISSB Standards - Risk Management and Metrics & Targets

• Risk management requirements in IFRS S1 and IFRS S2
• Metrics and targets requirements in IFRS S1 and IFRS S2
• A closer look - Scope 3 greenhouse gas (GHG) emissions disclosure

Module 4: General requirements and judgements, uncertainties and errors

• Sources of guidance
• Location of disclosures and timing of reporting
• Comparative information
• Judgements, uncertainties and errors
• Statement of compliance and assurability

Modules incorporate Australian content where relevant, and an Integrated Reporting module is under development.