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International Financial Reporting Standards

OVERVIEW

OVERVIEW

Illustration for International Financial Reporting Standards overview

Key Highlights

  • Clear introduction to IFRS S1 and S2, their scope, and purpose
  • Practical breakdown of core disclosure pillars (Governance, Strategy, Risk Management, Metrics & Targets)
  • Mapping S2 requirements to TCFD and SASB frameworks
  • Insights into jurisdictional adoption, compliance pathways, and alignment with GRI and ESRS
  • Guidance on conducting gap assessments and developing transition plans
Learning Objectives

Learning Objectives

  • Understand the global context behind IFRS sustainability standards and the ISSB’s role
  • Gain knowledge of IFRS S1 requirements and how they support comprehensive disclosures
  • Apply IFRS S2 climate-specific disclosures, including metrics, targets, and scenario analysis
  • Conduct a high-level gap assessment and propose steps to align organizational reporting with IFRS S1 and S2

Who is it for?

  • Sustainability, Finance, and Compliance professionals preparing for IFRS adoption
  • Investor relations and corporate communications teams
  • Business leaders and managers responsible for ESG strategy and disclosures
  • Auditors and assurance providers supporting sustainability reporting
  • Educators, students, and professionals seeking expertise in IFRS-based reporting

Course Outline

Module-1

Module-1

Introduction and Big Picture

  • Context and Drivers
  • Concept of a Global Baseline
  • Overview of IFRS S1 and IFRS S2
Module-2

Module-2

IFRS S1 - General Requirements

  • IFRS S1 Overview
  • Key Principles
  • Core Disclosure Pillars
Module-3

Module-3

IFRS S2 – Climate-related Disclosures

  • IFRS S2 Overview
  • Climate Risk Assessment: Physical vs. transition risks
  • Scenario Analysis: What it is, why it matters, how it’s applied
Module-4

Module-4

Transitioning to IFRS Reporting

  • PFRS and Philippine SEC Requirements
  • Roadmap to Reporting Transition
  • Summary