ISCA Sustainability Accounting Immersion Programme (e-Learning)

As the business landscape shifts towards greater environmental and social accountability, the role of accountants in sustainability has become increasingly critical. This programme is designed to provide accountants with the knowledge and skills necessary to navigate and contribute to the field of sustainability reporting.

Module 1: Introduction to Sustainability for Accountants (2 hours)

• Sustainability & Sustainability Developments 

• Sustainable Development Goals (SDGs) 

• Resource Efficiency & Circular Economy  

• Biodiversity  

• Sustainable Finance  

• Role of Accountants in Sustainability

Module 2: A Changing Climate for Business (3 hours)

• GHG & Climate Change

• Business Case for Decarbonisation

Module 3: Regulations and Frameworks on Sustainability Reporting (3 hours)

• Overview of Key Sustainability Reporting Standards

  • European Sustainability Reporting Standards (ESRS)

  • Global Reporting Initiative (GRI)

  • International Sustainability Standards Board (ISSB)

  • Carbon Disclosure Project (CDP)

  • Task Force on Climate-related Financial Disclosures (TCFD)

  • Sustainability Accounting Standards Board (SASB)

• IFRS Sustainability Disclosure Standards

• Sustainability Reporting Developments

Module 4: Implementing Sustainability Reporting (3 hours)

• Implementation Plan for Sustainability Reporting 

• ESG Ratings and Sustainability Reporting

• Role of Digital Technology in ESG Reporting

• Greenwashing

Module 5: Climate Reporting (19 hours)

• GHG Accounting for Scope 1, 2 and 3 Emissions 

• Net-zero Targets 

• Carbon Mitigation Hierarchy

• Decarbonisation Strategies

• Corporate Climate Credibility

• Carbon Projects

• TCFD Recommendations, including Scenario Analysis to Identify Material Climate-related Risks and Opportunities

• Climate Governance

• IFRS S2

• Carbon Disclosure Project (CDP)

*Note: All modules in this Programme are conducted via pre-recorded e-learn format. 

Claimable CPE Hours / CPD Credits Upon Programme Completion

Members of various Accountancy Professional Bodies (eg. IAI, IAPI, MIA, MICPA, PICPA, etc) can leverage this immersion programme to support their CPD/CPE compliance obligations by accumulating CPD training Credits/CPE Hours/Verifiable learning hours obtained through this e-learning programme, documented as “Certificates of Completion” which are awarded by completing each e-learning module. The number of CPE Hours/CPD Credits will be clearly reflected on each Certificate of Completion, and the total learning hours will correspond to the total CPD Credits/CPE Hours awarded to this entire immersion programme. Please ensure that you understand and comply with the specific CPE/CPD requirements set out by your membership accountancy body, in fulfilling your annual CPE/CPD compliance obligations.

Learners who enrol for this programme will be directed to a Learning Management System (LMS), which is the online learning platform intended to capture, measure and track the evidence of learning via online activities in computation of our award of CPD training Credits/CPE Hours/Verifiable learning hours to you.

Please keep a record of all your Certificates of Completion obtained through this programme, as these are learning evidence documented to verify the CPD Credits/ CPE Hours you have earned and obtained through verifiable learning activities. At the point of membership renewal with your membership accountancy body or in the event of a CPD/CPE compliance audit, your Certificates of Completion can be produced as “learning evidence” to justify your CPD/CPE Hours obtained from a verifiability standpoint.

International Federation of Accountants (IFAC) and the International Education Standards (IES)

IFAC comprises over 180 member organizations in more than 135 jurisdictions. The International Education Standards (IESs), issued by the International Federation of Accountants, set forth the principles that professional accountancy organizations should follow to build a national accountancy profession that is fully capable of fulfilling the complex demands economies and societies place on it.

IES7 (Revised) identifies a number of areas where IFAC member organizations (eg. IAI, IAPI, MIA, MICPA, PICPA, etc) can assist their membership by providing guidance that:

• Helps, identify, plan and record relevant CPD
• Encourages members to discuss their CPD needs with their employers, colleagues, and member organizations as well as other professional organisations.
• Identifies learning and development activities, including planned and unplanned activities, or learning outcomes that are relevant to the roles and functions of professional accountants in a jurisdiction
• Describes the extent of CPD that can be obtained from a single learning and development activity undertaken more than once.
• Explains the professional accountants’ responsibilities in retaining appropriate CPD records and documentation and providing, on request, verifiable evidence of compliance.