SASB

Online Certificate on SASB & TCFD Reporting - Alignment with IFRS S1 & S2


Description
The training course is designed to help the participants acquire or enhance their competency to understand the requirements of the SASB Standards and the TCFD recommendations. It is focused on the acquisition of knowledge of applying the SASB Standards, as well as reporting on the organization’s climate related risks and opportunities based on the TCFD recommendations.
Content
  • Your personal information
  • Course Introduction
  • Course Introduction by Tutor
  • Introduction by SASB Representative
  • Guidance on the Different Modules
  • MODULE 1 - Introduction to SASB
  • Module 1 Introduction & Key Points
  • Module 1 - Introduction Video
  • What is the Sustainability Accounting Standards Board (SASB)
  • What do Investors Need?
  • The Need for SASB Standards
  • Global Interest in SASB Standards
  • Connection between SASB and ESG
  • Global Relevance: Number of stock exchanges 
  • VIDEO: SASB Overview
  • Benefits of SASB Standards
  • Industry Specific SASB Standards: Materiality
  • Investors Need Specialized Information about Climate Risk
  • Sustainability Reporting: GRI and SASB
  • How SASB Standards fit into the reporting ecosystem
  • Sustainability Reporting and SASB (2)
  • CASE STUDY SASB REPORT: Goldman Sachs SASB Report
  • Suggested Reading Module 1
  • Module 1 Revision Questions - Topics
  • MODULE 2 - THE SASB STANDARDS
  • Module 2 Introduction & Key Points
  • Module 2 - Introduction Video
  • Creating the SASB Standards: The SASB Industry Working Groups
  • Creating the SASB Standards: Forest and Paper Industry Example
  • Creating the SASB Standards: SASB's Conceptual Framework
  • Creating the SASB Standards: Evaluation of Materiality for each Sector
  • Confusion around Disclosure
  • Understanding the SASB Standards: Robustness
  • Understanding the SASB Standards: Topics and Metrics
  • Understanding the SASB Standards: Iron & Steel Industry Disclosure Examples
  • SASB Standard - Apparel, Accessories & Footwear Industry
  • SASB Standard - Telecommunications
  • SASB Standard - Comercial Banks
  • CASE STUDY: SASB REPORT: General Motors
  • CASE STUDY: SASB REPORT: Verizon
  • VIDEO: SASB STANDARDS: Exploring the Health Care Sector
  • VIDEO: SASB STANDARDS: Exploring the Technology & Communications Sector
  • Suggested Reading Module 2
  • MODULE 3 - CLIMATE CHANGE, TCFD & SCENARIO ANALYSIS
  • Module 3 Introduction & Key Points
  • Module 3 - Introduction Video
  • What is the Task Force on Climate-related Financial Disclosures (TCFD)
  • VIDEO: Climate Change & Financial Disclosure: Overview of TCFD
  • Data and Information Sources: Intergovernmental Panel on Climate Change (IPCC)
  • Tools and Data
  • Climate-Related Risks and Opportunities Categories
  • The Use of Scenario Analysis
  • Developing and Applying Scenario Analysis
  • Building Climate Change into Scenario Analysis
  • Scenario Analysis Parameters and Assumptions
  • Characteristics of Scenario Analysis
  • Applying Scenario Analysis to Climate-Related Risks & Opportunities
  • VIDEO: Climate Change in the 2020s
  • VIDEO: How Climate Scientists Predict the Future
  • VIDEO: Extreme Climate Scenarios
  • CASE STUDY: Rolls-Royce Scenario Planning 
  • VIDEO: TCFD: Scenario Analysis - Case Studies
  • Suggested Reading Module 3
  • Module 3 Revision Questions - Topics
  • MODULE 4 - TCFD REPORTING
  • Module 4 Introduction & Key Points
  • Module 4 - Introduction Video
  • Connection between SASB and TCFD
  • Connection between SASB and TCFD
  • TCFD Reporting: Getting Started
  • TCFD Reporting: Recommendations
  • TCFD Reporting: Reporting on Risks
  • TCFD Reporting: Reporting on Opportunities
  • TCFD Reporting: Reporting on Financial Impacts
  • TCFD Reporting Tools: TCFD Implementation Guide
  • VIDEO: How to Prepare for TCFD Reporting
  • TCFD Reporting: Key Features and Core Elements
  • TCFD Reporting: Types of Climate Risks
  • CASE STUDY: TCFD REPORT: ALLIANZ
  • Suggested Reading Module 4
  • Module 4 Revision Questions - Topics
  • MODULE 5 - CASE STUDIES & GOOD PRACTICES
  • Module 5 Introduction & Key Points
  • Module 5 - Introduction Video
  • Case Studies - SASB
  • SASB Good Practice Case Study - Medtronic
  • SASB Good Practice Case Study - NRG Energy
  • Case Studies - Selecting Scenarios
  • Selecting Scenarios - Case Study: METRO AG
  • Selecting Scenarios - Case Study: UNILEVER
  • TCFD Good Practice Handbook
  • TCFD Good Practice Handbook - Governance Disclosure
  • TCFD Good Practice Handbook - Metrics and Targets
  • Case Studies - TCFD Reporting
  • TCFD Report - Case Study: TD Bank
  • TCFD Report - Case Study: TD Bank (continued)
  • TCFD Report - Case Study: Verizon
  • TCFD Report - Case Study: Verizon (continued)
  • TCFD Report - Case Study: Verizon (continued)
  • TCFD Report - Case Study: Verizon (continued)
  • TCFD 2023 Status Report
  • TCFD 2023 Status Report
  • Suggested Reading Module 5
  • Module 5 Quiz
  • Module 6: Introduction on ISSB and IFRS
  • Module 6 Introduction & Key Points
  • Module 6 - Introduction Video
  • IFRS Introduction
  • IFRS S1 & S2 Timeline
  • IFRS Structure and Requirements
  • IFRS S1 & IFRS S2 Key Elements
  • IFRS S1 & S2 Key Elements Table
  • IFRS S1
  • IFRS S1 and Materiality
  • IFRS S2
  • IFRS S2 and GHG emissions
  • Clarifying IFRS S2 - What changes are being proposed?
  • GHG Emissions Disclosure requirements applying IFRS S2 - Educational material
  • ISSB Standards vs. ESRS
  • How the SASB Standards fit in IFRS S1
  • TCFD and IFRS S2 Comparison
  • Suggested Reading Module 6
  • Module 6 Quiz
  • MODULE 7: SASB & TCFD TRANSITION TO ISSB & IFRS - WHAT YOU NEED TO KNOW
  • Module 7 Introduction & Key Points
  • Module 7 - Introduction Video
  • Transition Overview
  • The role of SASB and TCFD in IFRS S1 and S2
  • Amendments to the SASB Standards
  • TCFD transition to IFRS
  • Practical steps for companies transitioning from TCFD to IFRS S2
  • Suggested Resources for more in-depth Learning
  • Module 7 Quiz
  • RECORDED WEBINARS
  • Introduction to ESGC at Moody's
  • Sustainable Investing
  • FINAL QUIZ FOR CERTIFICATION
  • Final Quiz for Certification
  • COURSE EVALUATION
  • Course Evaluation
Completion rules
  • All units must be completed