The course is focused on providing a sound understanding of the range of standards and frameworks that exist for climate accounting and more broadly ESG disclosures. The two the interactive course includes mini-cases and case work on ESG data and ESG disclosures in Annual reports. The course will address the interlinkages between financial reporting and ESG reporting.
Participants will gain technical understanding that will equip them to understand, among other things; carbon accounting, materiality matrixes and voluntary versus mandatory ESG disclosures.
Environmental, social and governance (ESG) factors:
- Climate Change
- Greenhouse gas emissions
- Resource depletion, including water
- Waste and pollution
- Working conditions, including slavery and child labour
- Local communities, including indigenous communities
- Conflict and humanitarian crises
- Health and safety
- Employee relations and diversity
- Executive pay
- Bribery and corruption
- Board diversity and structure
- Fair tax strategy
During this course participants will get:
- Comprehension and knowledge of voluntary and mandatory standards and regulations that govern environmental and carbon accounting, ESG reporting and disclosures (including the EU Directive 2014/95/EU on non-financial reporting, EU Guidelines on reporting climate-related information, Sustainable Development Goals (SDGs) and Task Force on Climate-related Financial Disclosures);
- Knowledge of a range of ESG reporting standards and frameworks, including the SDGs and their indicators
- An understanding of how to apply selected tools (SDG indicators, materiality matrix, carbon accounting etc.) covered in the course, to real life cases to prepare ESG reports and disclosures;
- Introductory knowledge of the EU taxonomy for sustainable activities and the EU Green Deal
- An appreciation for environmental, social and economic responsibility of an organization and understand data, measurement and reporting challenges.