IFRS Sustainability Disclosure Standards (ISSB Standards)
This webinar forms part of the IFRS Programme.
Description
This webinar provides an overview of the IFRS Sustainability Disclosure Standards (ISSB Standards), focusing on IFRS S1 and S2 and the ISSB’s work plan. It explores IFRS S1’s general requirements for sustainability-related financial disclosures, including materiality, value chain, and integration with financial reporting. It also examines IFRS S2’s climate-related disclosures, covering risks, opportunities, industry specifics, and greenhouse gas emissions, along with key transition reliefs for implementation.
This webinar provides one-hour of CPD and forms part of the IFRS Programme, delivered by Saket Modi.
Delegates places are interchangeable with colleagues from the same organisation.
Content
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Overview of the Standards (IFRS S1 and S2) and ISSB work plan
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IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information): Materiality assessments, value chain, connecting sustainability-related information with financial reporting
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IFRS S2 (Climate-related Disclosures): Climate-related risks and opportunities, industry-specific disclosures, greenhouse gas emissions
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Transition reliefs
Presenter
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Saket Modi Expert Trainer at the School of International Financial Services |
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Saket Modi is a London-based financial trainer and consultant. He has designed and facilitated workshops for finance professionals from over 50 countries in North America, Europe, Middle East, Africa and Asia-Pacific regions. Saket specializes in financial reporting and analysis (IFRS/IPSAS), including financial instruments and insurance contracts. He has spent considerable time working, advising and training in matters relating to IFRS, and delivered workshops for corporate, banks and similar financial institutions, public sector organizations, and professional services firms. Saket has facilitated courses on ESG reporting and effects of climate-related matters on IFRS financial statements, for organizations globally. Saket has written material on IFRS for Institute of Chartered Accountants in England and Wales (ICAEW) and was invited by the International Auditing and Assurance Standards Board® (IAASB®) to present on IFRS 9 at their board meeting in New York. He has also written financial statements guidance on IFRS 17 Insurance Contracts for Croner-i, UK’s leading information resource for tax and accounting professionals. In addition, he has written material on International Public Sector Accounting Standards (IPSAS) for the African Professionalization Initiative (API). Saket has previously worked with Lloyds Banking Group, Ernst & Young Wilkins Kennedy (now Azets) and PricewaterhouseCoopers. In addition to being a Chartered Accountant (India), Saket holds IFRS certificate from the ICAEW and IPSAS Diploma from the Chartered Institute of Public Finance and Accountancy (CIPFA). He has an MSc in Multinational Accounting and Financial Management from UK and is a CFA® charterholder. |