The IFRS Foundation has online learning modules for ISSB standards

by Finn Patraic

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The IFRS Foundation has unveiled new online learning modules to help organizations understand the standards established by the International Sustainability Standards Board (ISSB).

The modules deal with essential subjects, including the general requirements of IFRS S1 for the disclosure of financial information related to sustainability and disclosure linked to the IFRS S2 climate.

Including four autonomous modules, the content has a mixture of written and visual materials as well as interactive knowledge assessments.

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Modules include the introduction of IFRS disclosure of sustainability; Introduction to general disclosure linked to sustainability S1; Introduction to disclosure linked to the IFRS S2 climate and integrated durability and organizational considerations.

These modules focus on various elements of sustainability and organizational considerations.

At the end of each module, users can opt for a short multiple choice assessment to obtain a completion certificate.

Access to online learning modules is complementary to people with an IFRS.ORG account.

They act as an introduction resource to organizations preparing for disclosure linked to sustainability and other stakeholders wishing to ISSB standards.

The Foundation said that the launch of these modules is part of its initiative to facilitate the adoption and global implementation of ISSB standards.

This initiative deals with the growing demand for the practical resource market in sustainability reports.

ISSB vice-president Sue Lloyd said: “ISSB is committed to supporting companies when they implement our standards. We understand the need for accessible and practical resources to help preparers understand and apply IFRS S1 and IFRS S2.

“This online learning course, as well as our educational material library, will help individuals with the knowledge they need to understand our standards and implement them effectively in order to provide information related to sustainability at the global durability for investors.”


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