Programme Content
The course begins with an orientation module to present you with an overview of the concepts to be examined during the programme and to familiarise you with the online learning platform.
This module aims to prepare you for the rest of the programme and will:
This is followed by six modules that progressively build your understanding and expertise.
Modules
Module 1: Introduction to sustainability reporting
Module one analyses the role, importance, and challenges of sustainability reporting. You'll assess key sustainability reporting frameworks and analyse the significance, challenges, and reliability of ESG data in sustainability reporting and its impact on business decisions.
Module 2: International sustainability reporting
Module two focuses on interpreting key climate-related reporting frameworks, such as Task Force on Climate-related Financial Disclosures (TCFD), US standards (SASB) and climate disclosure rules (e.g. California’s SB 253 and SB 261), and the role of the International Sustainability Standards Board (ISSB) in global sustainability reporting. You'll determine how International Financial Reporting Standards (IFRS) S1 and S2 improve transparency and consistency in sustainability reporting and analyse the crucial link between sustainability reporting and creating long-term value.
Module 3: European and global sustainability reporting
During module three you will assess key EU sustainability regulations and then contrast these with global frameworks. Next, you will evaluate the challenges and opportunities of adhering to both European and global sustainability reporting standards in practice.
Module 4: Building a reporting and control system
Module four focuses on evaluating your organisation's governance and control systems for effective sustainability reporting. You'll formulate plans to improve ESG risk management through enhanced policies, procedures, and internal audit strategies. Using the Committee of Sponsoring Organizations (COSO) framework and real-world examples, you'll strengthen sustainability reporting controls systems to ensure compliance and transparency.
Module 5: Understanding and using ESG data for decision making
During module five, you will evaluate the benefits and limitations of ESG data and ratings in making business decisions. You'll recognise how to leverage technology and AI to analyse ESG data then integrate that data into capital budgeting and investment strategies.
Module 6: Sustainability reporting and data strategy
In the final module, you synthesise what you have already learned to formulate a comprehensive sustainability reporting strategy. You will also analyse the connections between sustainability and financial reporting, ensuring interoperability across frameworks and jurisdictions. And in order to future-proof your organisation, you'll start to predict and assess new trends in sustainability reporting, including emerging technologies and regulations.
