| Course |
IFRS S1 & IFRS S2 Implementation MasterClass |
| Duration | 05 Days |
| Venue | Bangkok, Thailand |
| Date | April 20-24,2026 |
| Contact |
+66 94 7800 807 |
| Fee |
2,500 USD/participant |
Course Objectives:
By the end of this program, participants will be able to:
- Clearly understand IFRS S1 (General Sustainability Disclosures) and IFRS S2 (Climate-Related Disclosures)
- Translate IFRS sustainability standards into practical corporate implementation
- Align sustainability and climate disclosures with financial reporting
- Strengthen governance, risk management, and controls for ESG reporting
- Prepare organizations for regulatory scrutiny, investor expectations, and assurance
- Build a credible, decision-useful sustainability reporting framework
Course Outline:
Foundations of IFRS Sustainability Reporting
Module 1: Evolution of Sustainability & Climate Reporting
- From voluntary ESG to mandatory IFRS standards
- Why IFRS S1 & S2 matter for global markets
Module 2: Introduction to the ISSB & IFRS Sustainability Standards
- ISSB structure and objectives
- Relationship with IASB and financial statements
Module 3: Overview of IFRS S1 – General Sustainability Disclosures
- Scope, objectives, and applicability
- Materiality and decision-useful information
Module 4: Overview of IFRS S2 – Climate-Related Disclosures
- Climate risks and opportunities
- Link with TCFD recommendations
Module 5: Connectivity Between Sustainability & Financial Reporting
- Connecting sustainability data with financial impacts
- Integrated thinking and reporting
IFRS S1: Governance, Strategy & Risk Management
Module 6: Governance Requirements under IFRS S1
- Board and management oversight
- Roles, responsibilities, and accountability
Module 7: Strategy Disclosures under IFRS S1
- Sustainability-related risks and opportunities
- Impact on business model and value chain
Module 8: Risk Management Disclosures (IFRS S1)
- Identifying and managing sustainability risks
- Integration with Enterprise Risk Management (ERM)
Module 9: Metrics & Targets under IFRS S1
- Selecting appropriate sustainability metrics
- Setting targets and tracking performance
Module 10: Determining Material Sustainability Information
- Financial materiality vs sustainability materiality
- Practical materiality assessment techniques
IFRS S2: Climate-Related Risk & Opportunity Disclosure
Module 11: Climate Governance under IFRS S2
- Board oversight of climate risks
- Management’s role in climate decision-making
Module 12: Climate Strategy & Business Resilience
- Climate transition and physical risks
- Long-term strategy and resilience planning
Module 13: Climate Risk Identification & Assessment
- Physical risks (acute & chronic)
- Transition risks (policy, market, technology)
Module 14: Climate Scenario Analysis & Stress Testing
- Scenario design and assumptions
- Interpreting results for disclosure
Module 15: Climate Metrics & Targets
- GHG emissions (Scope 1, 2 & 3)
- Climate-related targets and performance indicators
Implementation, Controls & Assurance
Module 16: Data Collection & Management for IFRS S1 & S2
- Data sources, systems, and controls
- Managing data quality and consistency
Module 17: Internal Controls & Governance over Sustainability Reporting
- Policies, procedures, and documentation
- Preventing greenwashing risks
Module 18: Integration with Financial Planning & Capital Allocation
- Linking climate risks to financial forecasts
- CapEx, OpEx, and impairment considerations
Module 19: Assurance, Audit & Regulatory Review
- Readiness for internal and external assurance
- Role of auditors and regulators
Module 20: First-Time Adoption Challenges & Transition Reliefs
- Phased implementation approaches
- Managing gaps and legacy data
Advanced Practice, Reporting & Strategic Value
Module 21: Preparing IFRS-Compliant Sustainability Reports
- Structure and content of disclosures
- Clear, consistent, and decision-useful reporting
Module 22: Investor, Lender & Stakeholder Expectations
- What investors look for in IFRS S1 & S2 disclosures
- Managing market communication
Module 23: IFRS S1 & S2 in Different Sectors
- Financial institutions, energy, infrastructure, manufacturing
- Sector-specific risks and disclosures
Module 24: Case Studies & Practical Applications
- Global examples of good and poor disclosures
- Lessons learned from early adopters
Module 25: Building a Sustainable Reporting Roadmap
- Organizational capability building
- Action plan for participants’ organizations
Personal Impact (For Participants)
Participants will:
- Gain clear, practical understanding of IFRS S1 & S2
- Improve professional credibility in ESG, finance, and governance roles
- Strengthen confidence in engaging with boards, auditors, and regulators
- Enhance career prospects in sustainability, risk, and reporting leadership
Organizational Impact
Organizations will benefit from:
- Stronger compliance with global sustainability disclosure requirements
- Improved investor confidence and transparency
- Better integration of climate and sustainability risks into strategy
- Reduced regulatory, reputational, and greenwashing risks
- Enhanced long-term value creation and resilience
Key Takeaways
- IFRS S1 & S2 are strategic reporting standards, not box-ticking exercises
- Sustainability and climate risks must be financially connected
- Strong governance and controls are essential for credible disclosures
- Early preparation reduces cost, risk, and disruption
- High-quality sustainability reporting strengthens trust and market confidence