Catalogue

Description

This course will be an overview of:

• The standards and conceptual framework behind sustainability accounting, including the history, purpose, and leadership structure of the Sustainability Accounting Standards Board.
• The needs and benefits of integrated reporting.
• Examples of industry standards and companies currently using the framework.
• Sustainability disclosure quality and current examples.

After completing this course, the learner should be able to:

• Identify the history, purpose, and leadership structure of the SASB.
• Define the Conceptual Framework and methodology used by SASB.
• Recognize the needs and benefits of Integrated Reporting.
• Define the Integrated Reporting <IR> framework, principles, elements, and disclosure quality.

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