Sustainability in the Accountancy Profession - For Trainees

Course outline:

This introduction to sustainability provides an overview of the reporting frameworks, tax, and audit and assurance reporting requirements for those new to the subject.

After completing this course you will be able to:

• Identify the three lenses of ESG (Environment, social and governance).
• Understand the role accountants can play in integrating Sustainability and ESG into their work.
• Identify the key reporting framework and International Sustainability Standards (IFRS S1& IFRS S2) and the European Sustainability Reporting Standards (ESRS’s) applicable.
• Define, evaluate and perform a Double Materiality Assessment “DMA”.
• Understand the transitional provisions under the CSRD (Corporate Sustainability Reporting Directive).
• Recognise specific environmental and tax measures applicable in the UK.

This course is an interactive e-learning module. 

CPD Hours: 3