This is the second of a series of three courses that addresses Integrated reporting and sustainability. Building upon the concepts of the first course, it reviews the national and global accounting standards and metrics that are codified into public reports that are subjected to assurance activities by public accounting firms.
Course ID: INTREPI
Integrated Reporting & Sustainability Public Reporting and Assurance (Intermediate)
Learning Objectives
- Become familiar with the leading national and global credentialing, standard-setting, and metrics-defining organizations
- Read and discuss actual examples of integrated reports and sustainability metrics that have been subjected to assurance activities by public accounting firms
Major Topics
- Integrated Reporting “Octopus” or “Six Capitals” framework of the International Integrated Reporting Council
- Principles, standards, and metrics of the Sustainability Accounting Standards Board
- Environmental, Social, and Governance standards and metrics of the Global Reporting Initiative
- Portfolio assessment metrics of the Impact Reporting and Investment Standards of the Global Impact Investing Network
Who Should Attend
Accountants, auditors, and analysts with an interest in integrated reporting and sustainability
Fields of Study
AccountingPrerequisites
Intergrated Reporting and Sustainability – Concepts and Practices (Basic) or familiarity with that subject matter