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A. Background (BG) This refers to following FRQCs in trail, blue, italic and after double line (a) 196 of 28.2.24 about Masterclass on Decoding Sustainability Reporting Standards S1 & S2

B.   Updated Commentary:  We are pleased to inform that ISSB has recently issued following e-learning modules to serve as an introductory resource for entities beginning their preparation for sustainability-related disclosures as per requirements of IFRS S1 and IFRS S2, and for any other stakeholders interested in learning more about these standards:

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 organizational considerations.

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

At the end of each module, users have the option to complete a short, multiple-choice assessment to receive a certificate of completion. These e-learning modules are free of cost and can be accessed using following link through an account made onto www.ifrs.org website:

IFRS - Courses (Attachment 245.1)

Kindly make an account on www.ifrs.org (Attachment 245.2) website if you wish to access these e-learning modules.

Please note that on submission of completion certificates of above e-learning modules to the Institute, you will be entitled to receive 2.5 CPD hours.

We believe that these e-learning modules will help our members in getting an understanding of IFRS S1 & IFRS S2 and support them in implementation of these standards in Pakistan.

C. Further Details & Services:  Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email srcicap@icap.org.pk