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Module 1:
Introduction of IFRS and IFRS S2
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- Understand the role of IFRS S1 and IFRS S2 in global and local sustainability reporting.
- Identify material sustainability-related risks, opportunities, and value chain impacts.
- Explore key concepts like measurement uncertainty, scenario analysis, and GHG emissions.
- Leverage transition relief and implementation support for seamless adoption.
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Module 2:
Key principles in HKFRS S1 & stakeholder engagement
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- Identification and assessment of material sustainability-related risks and opportunities.
- Deep dive into the concept of materiality as outlined in HKFRS S1.
- Strategies for effective stakeholder engagement in sustainability reporting.
- Understanding the role of stakeholders in defining and shaping sustainability disclosures.
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Module 3:
Climate risk and opportunities, scenario analysis & anticipated financial effects
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- Identify climate-related risks and opportunities, define time horizons, and assess impacts across the value chain.
- Learn how to apply scenario analysis using public data sources and link outcomes to financial disclosures.
- Understand anticipated financial effects, including implementation challenges and connection to financial statements.
- Gain insights on industry-based disclosure requirements and the role of proportionality relief in climate reporting.
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Module 4:
Linkage between accounting standards and sustainability standards;
Integrating climate-related risks into Enterprise Risk Management
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- Understand how climate and sustainability issues interact with financial reporting and accounting standards.
- Explore how to strengthen alignment between finance and sustainability teams in projections and disclosures.
- Learn practical approaches to setting up governance structures and defining roles for oversight of sustainability risks.
- Discover strategies to integrate climate-related risks and opportunities into enterprise risk management frameworks.
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Module 5:
GHG emissions (Scope 1, 2 and 3)
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- Understand key principles of the Greenhouse Gas Protocol and practical methods for Scope 3 data collection.
- Learn about science-based targets, target-setting strategies, and the importance of ongoing monitoring and disclosure.
- Explore the role of internal carbon pricing as a management tool for climate action.
- Discover how climate-related metrics can be integrated into executive remuneration and business incentives.
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