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The IFRS Foundation and its supporting partners have developed several educational resources for preparers of sustainability-related financial disclosures: 

  1. An e-learning course for preparers who are getting started with implementing IFRS Sustainability Disclosure Standards (currently under development);
  2. A course for intermediate preparers that the Foundation has developed with the UN Sustainable Stock Exchanges Initiative; and
  3. The Fundamentals of Sustainability Accounting (FSA®) Credential® for preparers, investors and other professionals throughout capital markets.

So, wherever you are on your reporting journey, a course will be available to suit your needs.

In development: This e-learning course is designed to respond to market demand for ‘getting started’ with implementing IFRS S1 and IFRS S2. The course builds on the Climate Disclosure Standards Board’s experience of developing the highly regarded equivalent training for the TCFD Knowledge Hub. Tailored to diverse preparer backgrounds, the course introduces IFRS Sustainability Disclosure Standards in the broader context of sustainability reporting, discusses foundational concepts in the Standards, and supports continuous professional development (CPD). 

This training programme has been developed to enhance preparers’ understanding of the foundations of IFRS Sustainability Disclosure Standards. It guides preparers through a four-step process of preparing, aligning, implementing and communicating sustainability-related information. The training includes step-by-step practical guidance to help preparers build the skills needed to identify climate and sustainability-related issues, integrate those issues into strategic decision-making and governance processes, and measure a company’s progress and resilience in responding to those issues.

Verify your expertise with the IFRS Foundation’s FSA® Credential—a premier credential at the forefront of sustainability disclosure and analysis. The FSA Credential is designed for all professionals who benefit from understanding the link between sustainability and financial performance.