Báo cáo Bền vững và Khí hậu: Hướng dẫn Toàn diện

This training course is entitled Sustainability and Climate Reporting, the ultimate guide. I have called it that because I have spent a few hundred hours of my time researching the area of reporting and decided to include all the relevant topics that a person who is new to this area would expect. I tried to avoid covering too much technical knowledge to make this training course digestible for everyone in all the different activities in the world of government, non-government and corporate organisations that need to report on how they are tackling sustainability and climate issues.

There are three parts to this training course:

Part 1 is entitled building blocks. This is where I cover the individual components of sustainability and reporting since environmental reporting started after the Exxon Valdez oil spill in 1989.

Part 2 covers the developments in reporting since 2017 when the Task Force on Climate-related financial disclosures published its report and recommendations. I then move on to cover more recent events when in June 2023 the International Financial Reporting Standards Foundation’s International Sustainability Standards Board published IFRS S1 on sustainability-related financial disclosures and S2 on climate-related financial disclosures. At the same time, the Sustainability Accounting Standards Board, in addition to its existing 77 standards on sustainability-related financial disclosures also published its industry guidance document for IFRS S2, and also become part of the International Sustainability Standards Board under the IFRS Foundation family.  I will also cover the recent Task Force on Nature-related financial disclosures.

Part 3 is entitled Sustainability and climate-related reporting 2024 to 2025. In this part I will cover the following three topics: 1) The European Union’s Corporate Sustainability Reporting Directive or CSRD, 2) the Task Force for Climate-related disclosures final report and 3) a look to the future and what it might hold on this important area of activity.

The main purpose of this training course is to explain the sustainability-related and climate-related reporting requirements of all the world’s major international associations and regulators and give you some examples of how these international standards have been implemented in individual countries and regional jurisdictions.

In conclusion, there has been a lot of progress on this subject in the last two to three years and we are at a stage where global standards of best practice have emerged as well as a lot of voluntary, and some compulsory, reporting standards. These are currently being implemented in some jurisdictions in accordance with newly enacted, legally binding, laws and regulations and, as a chartered accountant as well as risk manager, I wanted to contribute to these efforts through the domain of education, hence making this training course for everyone who are either merely interested, or those of you already working or about to start working, on this vast subject.

I hope you enjoy this training course and look forward to hearing from you regarding your feedback about the material.