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Materiality using SASB (2 days)

Course Details

Code:9042
Select a start date for more details
New York City
09 Nov - 10 Nov 2022
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Introduction

We are managing our face to face ESG course schedule carefully right now. If the training course you want is not available, we may be offering a virtual alternative! View our Virtual Classroom schedule to see what is being delivered live in our online classrooms.

Click on the link to view our full list of ESG events. If you don't see the Environmental, Social and Governance (ESG) training topic, you are looking for, or if you would like a virtual classroom in another time zone, please tell us.

How do companies decide what they will measure, track, and report?

Why do companies choose some disclosures over others?

How should my company decide what is most important for us to disclose in ESG reporting?

In November of 2021, during COP26, the IFRS Foundation announced the creation of the International Sustainability Standards Board (ISSB), to help meet the growing demand for high quality, transparent, comparable Environmental, Social, and Governance (ESG) reporting. The purpose of this move is for the ISSB to deliver a global baseline of sustainability disclosure standards for capital providers to use in understanding companies’ sustainability-related risks and opportunities and to inform capital allocation decisions[1].

This move not only seeks to consolidate the ‘alphabet soup’ of sustainability reporting, but also add clarity to an often murky and difficult landscape to navigate.

The Sustainability Accounting Standards Board (SASB) represents one of the most referenced and ubiquitous sustainability and ESG reporting frameworks in the world.

Many have noted the apparent merger of different standards taking place under the ISSB. Certainly, SASB and TCFD principles and standards are being brought together. Likewise, Global Reporting Initiative and Carbon Disclosure Project disclosures will be included. What’s useful and relevant to those of us tasked with leading and producing ESG or sustainability reporting is that the ISSB will involve the merger and simplification of ESG reporting. A core piece of this process will be led by SASB and its materiality process.

SASB Standards are financially material and help to identify the subset of ESG issues most relevant to financial performance in each of 77 industries. SASB Standards are developed based on extensive feedback from companies, investors, and other market participants as part of a transparent, publicly documented process. Not all sustainability issues matter equally to each industry, and the same sustainability issue can manifest differently across industries--that's why SASB Standards are industry-specific.

[1] IFRS

Learning Objectives

By the end of this course, participants will be able to:

  • List key elements of an ESG report and the value and benefits of ESG disclosures
  • Describe SASB, in relation to other standards
  • Apply and use the SASB Materiality Map
  • Identify an organization’s impacts and determine material topics.
  • Explain how an organization manages its material topics. 
  • Manage the material topics for an organization.

Who Should Attend

This course is aimed at business leaders, investment leaders and those beginning their ESG reporting journey. The course is appropriate for those both overseeing and those executing current or future ESG and Sustainability reports on behalf of their companies, partners, or organizations.

Topics

  • Materiality
  • SASB Materiality Map
  • ESG reporting with SASB: Standards and disclosures
  • The ESG arbitrage effect

Teaching Method

  • Group live instruction and illustrative examples
  • Review & interpretation of ESG information to illustrate key points
  • Practical workshop exercises using realistic scenarios, case studies, examples of best practice and the models you can use back in the workplace
  • Interactive participation will be encouraged
  • All participants will receive the presentation slides, handouts and other course materials

Instructors

The instructor for this course will be drawn from one of our core faculty of subject matter experts. Further details will be published at the earliest opportunity.

Venue

Our seminars take place in 4 star professional conference facilities, generally in city-centre hotels like the Marriott, Sheraton or Hilton brands. Detailed Joining Instructions are sent to all registered delegates by email approximately one month before the event. The Joining Instructions will confirm exact venue details and nearby (or onsite) hotel recommendations with bedroom rates where available. Coffee and lunch will be provided.

CPE/CPD Accreditation

IASeminars is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

 

Field of study: Accounting

Prerequisites

Participants should have a working understanding of what Environmental, Social and Governance (ESG) means and have heard of the various ESG reporting frameworks out there.

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