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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sustainability-and-climate-reporting-the-ultimate-guide/
课程评论：没有评论
Coursera 课程《可持续性与气候报告：终极指南》是一门旨在为学习者提供全面了解可持续性和气候相关报告的入门课程。课程从基础知识讲起，涵盖了自1989年埃克森·瓦尔迪兹石油泄漏事件后环境报告的发展历程。 第二部分重点介绍了自2017年气候相关财务披露工作组（TCFD）发布报告和建议以来的最新进展。重点包括国际财务报告准则基金会（IFRS Foundation）国际可持续性披露准则理事会（ISSB）于2023年6月发布的关于可持续性相关财务披露的IFRS S1和关于气候相关财务披露的IFRS S2。同时，可持续性会计准则理事会（SASB）在其现有77项可持续性相关财务披露标准的基础上，发布了IFRS S2的行业指南，并成为IFRS基金会家族的一部分。此外，课程还将探讨最新的自然相关财务披露工作组（TNFD）。 第三部分《2024-2025年可持续性与气候相关报告》将深入探讨三个关键主题：欧洲联盟的企业可持续性报告指令（CSRD）、气候相关财务披露工作组（TCFD）的最终报告，以及对该领域未来发展趋势的展望。 本课程的主要目标是阐述全球主要国际协会和监管机构在可持续性和气候相关报告方面的要求，并通过具体案例展示这些国际标准如何在不同国家和地区得到实施。 课程强调，在过去两到三年里，该领域取得了显著进展，全球最佳实践标准已崭露头角，同时也涌现了许多自愿性和强制性报告标准。这些标准正在一些司法管辖区根据新颁布的具有法律约束力的法律法规进行实施。作为一名特许会计师和风险管理者，讲师希望通过教育来为这些努力做出贡献，从而惠及所有对这一广阔领域感兴趣、正在相关领域工作或即将开始工作的人们。 讲师希望学习者能享受这门课程，并期待收到关于课程内容的反馈。
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.
