E-learning modules to support implementation of ISSB Standards
The IFRS Foundation has released new e-learning modules accessible through the IFRS
Sustainability Knowledge Hub to support companies in getting started with understanding
the Standards issued by the International Sustainability Standards Board
(ISSB)—Introduction to IFRS S1 General Requirements for Disclosure of
Sustainability-related Financial Information and IFRS S2 Climate-related
Disclosures.
The four self-paced modules include a mixture of written and visual content and
interactive knowledge checks, designed to build foundational knowledge of ISSB
Standards. The modules are:
- (1)
Introduction to the IFRS Sustainability Disclosure Standards;
- (2)
Introduction to IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information;
- (3)
Introduction to IFRS S2 Climate-related Disclosures; and
- (4)
Integrated sustainability disclosures and organisational considerations.
At the end of each module, users have the option to sit a short, multiple-choice
assessment to receive a certificate of completion.
Available for free with an IFRS.org account, the e-learning modules serve as an introductory
resource for companies beginning their preparation for sustainability-related
disclosures and for any other stakeholders interested in learning more about ISSB
Standards.
The e-learning modules are part of the IFRS Foundation’s ongoing commitment to support
the global adoption and implementation of ISSB Standards in response to market demand
for practical tools.
Members of professional accounting bodies, when eligible, can earn CPD/CPE credits
through the e-learning modules. Other courses can also be accessed to further develop
understanding and expertise, such as the FSA Credential, the most advanced credential related to the ISSB
Standards. This two-part exam helps you master the connection between sustainability and
financial performance.
Access the course through the IFRS
Sustainability Knowledge Hub.