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:
- Introduction to the IFRS Sustainability Disclosure Standards;
- Introduction to IFRS S1 General Sustainability-related Disclosures;
- Introduction to IFRS S2 Climate-related Disclosures; and
- 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.
Sue Lloyd, ISSB Vice-Chair, said:
The ISSB is committed to supporting companies as they implement our Standards. We understand the need for accessible, practical resources to help preparers understand and apply IFRS S1 and IFRS S2. This e-learning course, along with our library of educational materials, will help equip individuals with the knowledge they need to understand our Standards and implement them effectively with the aim of providing decision-useful globally comparable sustainability-related information for investors.
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 e-learning modules
Access the course through the IFRS Sustainability Knowledge Hub.
Followable tags
Applying IFRS Sustainability standards
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2 Climate-related Disclosures
