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.

ISSB Disclosure Training