The IFRS Foundation has unveiled new e-learning modules to aid organisations in comprehending the standards set by the International Sustainability Standards Board (ISSB).
The modules address essential subjects, including the IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
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Comprising four self-directed modules, the content features a blend of written and visual materials alongside interactive knowledge assessments.
The modules include 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.
These modules concentrate on various elements of sustainability disclosures and organisational considerations.
Upon completing each module, users can opt for a short multiple-choice assessment to earn a certificate of completion.
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By GlobalDataAccess to the e-learning modules is complimentary for individuals with an IFRS.org account.
They act as an introductory resource for organisations preparing for sustainability-related disclosures and other stakeholders keen on ISSB Standards.
The foundation said that the launch of these modules is part of its initiative to facilitate the global adoption and implementation of ISSB Standards.
This initiative addresses the growing market demand for practical resources in sustainability reporting.
ISSB vice-chair Sue Lloyd 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.”