This online Environmental, Social and Governance training is being delivered live in 4 individual sessions which run on consecutive days. The sessions will run each day from 13:00 – 17:00 London (UK).
You can learn more about our virtual, online courses and how they work on our course FAQ page. Or view our Virtual Classroom schedule to see what else is being delivered live in our online classrooms. If you don’t see the Environmental, Social and Governance training topic, you are looking for, or if you would like an online classroom in another timezone, please tell us.
The course will commence with an update concerning new standards applicable from 2021 through 2023. This will be followed by a consideration of key projects in the work plan of the International Accounting Standards Board especially progress towards a revised standard on financial statement presentation.
The COVID 19 pandemic has put the spotlight on several key accounting topics especially those that require the exercise of judgement in the measurement of amounts to be reported in the financial statements. Regulators are paying particular attention to these and are requiring ever more robust and company specific disclosures about them. In the light of this we will consider:
- Going concern assessments
- Climate related disclosure
- Revenue recognition
The demand for ESG information is gaining traction as never before. We will therefore continue the course with a briefing on the essentials of ESG, the drivers of demand for ESG data and a possible schematic for ESG reporting. The course will then move on to an provide update on the latest developments relating to an ESG regulatory reporting framework. In particular we will consider the output of the newly created International Sustainability Standards Board and the Task Force on Climate-related Financial Disclosure.