Day 1 - IFRS S1: General Sustainability Disclosure Requirements
Purpose: Build the conceptual and practical foundation for ISSB-aligned sustainability reporting, equipping participants to understand the global baseline and apply S1 requirements to their organisation's reporting context.
1. The Global Reporting Landscape and the ISSB Baseline
• Why ISSB: The shift from voluntary to mandatory sustainability disclosure
• ISSB's role as the global baseline - relationship to GRI, TCFD, and ESRS
• Singapore regulatory context: SGX mandatory requirements and MAS expectations
• Where your organisation sits in the disclosure readiness spectrum
2. IFRS S1: Conceptual Architecture and Core Requirements
• Structure and intent of IFRS S1
• The four pillars of disclosure: Governance, Strategy, Risk Management, Metrics and Targets
• General requirements for sustainability-related financial disclosures
• Proportionality, relief provisions, and transition requirements
3. Connectivity with Financial Reporting
• How S1 links sustainability disclosures to financial statements
• Same reporting period, same materiality lens - implications for finance teams
• Consistency requirements between sustainability and financial reporting
• Practical implications for CFOs, controllers, and audit committees
4. Materiality Assessment Under ISSB
• ISSB's investor-focused materiality concept versus GRI's double materiality
• Materiality assessment process
• Identifying sustainability-related risks and opportunities material to financial performance
• Common materiality assessment pitfalls and how to avoid them
5. GRI to ISSB: Gap Analysis Workshop
• Mapping current GRI-based disclosures to ISSB S1 requirements
• Identifying disclosure gaps and prioritisation actions
• Building an implementation roadmap for S1 compliance
Participants leave with a clear understanding of IFRS S1's requirements, a completed gap analysis framework, and a practical roadmap for moving from current reporting practices to S1-aligned disclosures.
Day 2 - IFRS S2: Climate-Related Disclosure Requirements
Purpose: Build practitioner-level capability in ISSB S2 application - from climate risk identification through scenario analysis to disclosure production and assurance readiness.
6. IFRS S2: IFRS S2: Structure, Strategy and Risk Management
• Structure and intent of IFRS S2 — relationship to S1 and transition from TCFD
• Key S2 requirements: cross-industry and industry-specific metrics overview
• Disclosing climate-related risks and opportunities across short, medium, and long-term horizons
• How climate risks affect business model, strategy, and financial planning
• Climate risk identification, assessment, and integration into enterprise risk management
7. Climate Resilience and Scenario Analysis
• ISSB S2 scenario analysis requirements - qualitative versus quantitative approaches
• Climate scenario families: 1.5C, 2C
• Translating scenario outputs into strategic and financial implications
• Facilitated discussion: applying scenario analysis to participants' own organisational context
8. Metrics, Targets, and Cross-Industry Requirements
• Scope 1, 2, and 3 GHG emissions disclosure requirements
• Climate-related targets: structure, credibility, and progress reporting
• Cross-industry climate metrics required under S2
• Data collection approaches and challenges
9. Mock Reporting Exercise and Assurance Readiness
• Applied workshop: participants draft S2-aligned climate disclosures using a structured template
• Peer review against S2 requirements — identifying gaps and strengthening disclosures
• Preparing disclosures for external assurance: what auditors and assurance providers examine
• Common disclosure failures and how to avoid them
Participants leave with a drafted set of S2-aligned climate disclosures, practical tools for scenario analysis and metrics reporting, and a clear understanding of what assurance-ready disclosures require.
