Course Details

This session will provide an overview of the inaugural ISSB standards – IFRS S1 (general requirements for disclosure of sustainability-related financial information) and IFRS S2 (Climate-related disclosures). This includes the objective of the standards, their scope, conceptual foundations, core content and general requirements and how they are applied in practice including some early adopter example disclosures. This is a practical session that will give participants an introductory overview and understanding of the structure and content of the ISSB standards and how to apply them.

 

Orla Carolan will cover the following topics during this webinar:

  • Objective and scope of IFRS S1 and S2
  • Conceptual foundations, core content and general requirements in IFRS S1 
  • The role of SASB as a source of guidance in reporting sustainability-related risks and opportunities to meet the requirements of IFRS S1
  • Objective and scope of IFRS S2 including TCFD concepts on climate-related risks and opportunities
  • Key disclosure areas and requirements on climate-related risks and opportunities in IFRS S2
     

By attending this session delegates will be familiar with the requirements and disclosures in IFRS S1 and IFRS S2 and be able to locate and understand disclosures applying the standards within annual or other sustainability reports. They will also be able to navigate SASB as a source of guidance to identify relevant sustainability-related topics and metrics to meet the requirements of IFRS S1 and understand how the requirements of S1 and S2 align with other frameworks such as ESRS.

 

This session will be of particular interest to Auditors, preparers of financial and sustainability statements, finance and sustainability professionals.

 

Course Level: Intermediate 

CPD Course Speaker

Glas Consulting & Training Limited

Orla Carolan

Orla is a Chartered Certified Accountant (FCCA) and Managing Director of Glas Consulting & Training Limited, a consulting company that provides sustainability services including training, compliance and sustainability reporting advisory services to large organisations and SMEs.

As part of this role Orla works with the Sustainability Reporting Institute as acting Head of Technical Training. She is also a lecturer with Chartered Accountants Ireland, IOB and TUD in Sustainability reporting. Orla has also worked with the EFRAG secretariat on the programme of updates to the ESRS reporting standards in 2025 both in a PMO and technical capacity.

Orla previously held senior roles at Future Planet, Grant Thornton and JPMorgan Hedge Fund Services in consulting, sustainability and financial & regulatory reporting.

Orla is a qualified trainer (QQI accredited) and currently lectures for CAI, TUD and other CPD and training bodies in sustainability and sustainability reporting.

Orla holds a B.A. in Business and Economics (TCD), is an ACCA member and a Certified Investment Fund Director (CIFD) and member of the IFDA working group on sustainability.