Integrated Reporting and Climate Change
Presenters : Nestene Botha CA(SA)
Overview
Stakeholders are increasingly demanding more transparency and accountability from businesses regarding its impact on the environment. This requires accountants to consider and incorporate non-financial information to provide a more comprehensive view of a company's performance, help identify and manage risks, meet stakeholder expectations, comply with regulations, prepare for future impacts, and build trust.
In this webinar, Nestene Botha CA(SA) brings attention to the vital significance of integrated reporting and the accounting profession's involvement in addressing climate change. She will delve into the latest global advancements and how they impact South African accountants.
Learning objectives
By attending this webinar, you will gain the following competencies:
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Business citizenship: Gain a comprehensive understanding of integrated reporting, its importance, and your role as an accountant in this process.
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Professional values and attitudes: Awareness of the relevance of climate change to the accounting profession and how it impacts financial reporting and decision-making.
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Enabling and future competencies: Be informed of the International Sustainability Standards Board (ISSB) and its role in climate-related financial disclosures, including its Partnership Framework.
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Value creation mindset: Gain insights from real-world case studies, such as CDP's incorporation of the ISSB's climate-related disclosure standard, and understand the practical implications.
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Professional values and attitudes: Understand the state of integrated reporting and climate change considerations in South Africa, and the specific role of South African accountants in driving these initiatives.
Content
The webinar will cover the following topics:
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Integrated Reporting
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Definition and Importance of Integrated Reporting
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Role of Accountants in Integrated Reporting
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The International Integrated Reporting Framework
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Climate Change and Accounting
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Relevance of Climate Change to Accounting
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Impact of Climate Change on Financial Reporting and Decision-Making
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Intersection of Integrated Reporting and Climate Change
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Incorporation of Climate Change Factors in Integrated Reporting
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Accountants as Drivers of Climate-Related Disclosures
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Global Sustainability and Integrated Reporting Organizations
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Overview of the International Sustainability Standards Board (ISSB)
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ISSB's Role in Climate-Related Financial Disclosures
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The ISSB Partnership Framework
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Case Study: CDP and ISSB Climate-Related Disclosure Standard
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Examination of CDP's Incorporation of the ISSB Standard
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Implications for Accountants in Facilitating Disclosure
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Integrated Reporting and Climate Change in the South African Context
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State of Integrated Reporting and Climate Change Considerations in South Africa
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Reflections from the SAICA Sustainability Technical Committee on COP27
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Role of South African Accountants in Driving Integrated Reporting and Climate-Related Disclosures
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