Build a Solid Foundation in Sustainability-Related Financial Disclosure

Delivered by the University of Sarajevo — IFRS Foundation Authorized FSA Credential Education Provider (4th worldwide open to global participants), the program combines personalized learning plans, one-to-one mentorship, and exam-focused preparation to maximize your success.

Course Agenda (2-Day Instructor-Led Format)

Day 1 – Core Knowledge

1. The Need for Sustainability Disclosure Standards

• Why sustainability matters for capital markets
• Investor and corporate demand for sustainability data
• Historical basis for disclosure — from 1929 crash to modern reforms
• Materiality as a guiding principle across contexts
• Limits of traditional financial disclosure in capturing ESG risks and opportunities

2. The Sustainability Information Ecosystem

• Value chain for sustainability data: providers, users, assurance
• Role of standard-setters and frameworks — from fragmentation to cohesion
• Materiality in IFRS, GRI, and ESRS standards
• Global regulatory approaches and jurisdictional disclosure guidance

Day 2 – Standards & Practical Application

3. Understanding IFRS Sustainability Disclosure Standards

• Purpose and objectives of IFRS S1 & S2
• Core content and conceptual foundations
• Determining material sustainability-related financial information
• ISSB standard-setting process (SASB & TCFD origins)
• Sample disclosures and corporate reporting practices

4. Corporate & Investor Use of Sustainability Data

• Investor demand and market paradigms
• Corporate readiness, governance, and controls for disclosure
• Preparing material, quality data
• How investors use disclosure in equity, fixed income, private markets
• Risk assessment, index construction, post-investment engagement

5. Exam Preparation Session

• Review of key concepts (aligned with exam blueprint)
• Mock questions and scenario-based exercises
• Building a personalized study plan
• Trainer Q&A and mentorship for next steps

 

Target Audience

• Sustainability, ESG, or CSR professionals and report preparers
• Corporate finance, FP&A, and risk managers
• Buy-side/sell-side analysts, portfolio managers, and investment advisors
• Consultants, auditors, assurance providers, and policy specialists
• Early-career professionals transitioning into sustainability analytics

 

Skills You Will Gain

• Explain the drivers and history of sustainability disclosure in capital markets
• Differentiate materiality concepts across IFRS, GRI, and ESRS
• Navigate the global sustainability information ecosystem and key frameworks
• Understand IFRS S1 & S2 objectives, structure, and disclosure requirements
• Link sustainability data to financial performance and investment decision-making
• Apply governance, process, and quality control principles to disclosure preparation