IFRS Foundation: New e-learning modules to support implementation of ISSB Standard

IFRS Foundation: New e-learning modules to support implementation of ISSB Standard

• 15 July 2025
• Sustainability Reporting
• South African Accounting Academy

Summary:

The IFRS Foundation has launched new e-learning modules to support implementation of International Sustainability Standards Board (ISSB)Standards.

Article:

The IFRS Foundation has released new e-learning modules accessible through the IFRS Sustainability Knowledge Hub to support companies in getting started with understanding the Standards issued by the ISSB – Introduction to IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

The 4 self-paced modules include a mixture of written and visual content and interactive knowledge checks, designed to build foundational knowledge of ISSB Standards. The modules are:

1. Introduction to the IFRS Sustainability Disclosure Standards;
2. Introduction to IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information;
3. Introduction to IFRS S2 Climate-related Disclosures; and
4. Integrated sustainability disclosures and organisational considerations.

Each module takes less than one hour. At the end of each module, users have the option to sit a short, multiple-choice assessment to receive a certificate of completion.

Available for free with an IFRS.org account, the e-learning modules serve as an introductory resource for companies beginning their preparation for sustainability-related disclosures and for any other stakeholders interested in learning more about ISSB Standards.

Click here to access the e-Learning modules:

https://www.ifrs.org/sustainability/knowledge-hub/courses/ 

Relevance to Auditors, Independent Reviewers & Accountants:
Your clients, who are preparers of financial statements should be aware of the latest guidance issued by regulators, e.g. IFRS Foundation, ISSB, etc.

• These e-learning modules support companies in getting started with understanding the Standards issued by the ISSB – Introduction to IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
• As an auditor, independent reviewer, accountant or practitioner, you ned to be aware of the latest guidance issued by relevant regulators, such as the IFRS Foundation.

Relevance to Your clients:

• These e-learning modules support companies in getting started with understanding the Standards issued by the ISSB – Introduction to IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
• Preparers of financial statements should be aware of the latest guidance issued by regulators, e.g. IFRS Foundation, ISSB.

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