Reporting on sustainability (IFRS S1) and climate change (IFRS S2) 2024

Available from

19 July, 2024



Course Category:

Financial Reporting



The recent focus on sustainability and climate change has led to the development of the IFRS S1 and IFRS S2 standards, which provide a framework for comprehensive reporting on these critical issues. July 2024


Category: Financial Reporting.

R 375 VAT Incl.

Product Information

What you will learn

By attending this webinar you will gain the following competencies: 

  • Understanding sustainability risks and opportunities
  • Comprehending sustainable development goals
  • Evaluating climate change risks and opportunities
  • Disclosing sustainability and climate change risks and opportunities
  • Calculating carbon dioxide equivalent emissions
  • Presenting the greenhouse gas inventory across three scopes



The recent focus on sustainability and climate change has led to the development of the IFRS S1 and IFRS S2 standards, which provide a framework for comprehensive reporting on these critical issues. IFRS S1 focuses on general sustainability-related financial disclosures, requiring companies to report on their sustainability risks and opportunities in a transparent and comparable manner. This standard aims to enhance the quality and consistency of sustainability reporting, enabling stakeholders to make better-informed decisions based on reliable data.

IFRS S2, on the other hand, is specifically dedicated to climate-related financial disclosures. It mandates the identification and reporting of climate change risks and opportunities, urging companies to incorporate climate considerations into their strategic planning and risk management processes. The standard also outlines the methodologies for calculating carbon dioxide equivalent emissions and emphasises the importance of presenting the greenhouse gas inventory across three scopes. This ensures a comprehensive and detailed approach to climate-related reporting, reflecting the true impact of a company’s operations on the environment.



The following pricing apply:

Adhoc: R375.00




The webinar will cover the following topics: 

  • New structure of the IFRS Foundation
  • Why IFRS S1?
  • Sustainability development goals
  • Risks from interactions with stakeholders
  • Value chain
  • General sustainability disclosure requirements
  • Why IFRS S2?
  • Greenhouse gases
  • Effect of overstocking the atmosphere with greenhouse gases
  • General disclosure of carbon dioxide equivalents in 3 scopes
  • Case study



The following CPD is awarded 3 Units Financial Reporting.



There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date.



Prof Hentie van Wyk  

Prof van Wyk obtained his BCom degree in 1978 after which he served articles at KPMG. He qualified as a CA(SA) in 1982. He then left KPMG in 1984 to join the University of the Free State as a senior lecturer. He was promoted to Associate Professor in 1988 and to Professor and Head of the Centre for Accounting in 1992. He obtained a PhD in Public Sector Management in 2003.   

Prof van Wyk is currently the Programme Director for Chartered Accountancy Education at the University of the Free State. He lectured IFRS at postgraduate level for more than 30 years and is still involved with the School of Accountancy on a part-time basis. He is a former President of the SA Accounting Association and the former Vice-president of the International Association of Accounting Education and Research. He has published several articles in various research journals and is co-author of two well-known IFRS textbooks in South Africa. Prof van Wyk served as a board member of the Free State Society of Chartered Accountants for 20 years and he was also member of the Academic Review Committee of the SAICA from 2005 to 2012. An active member of the community, Prof van Wyk is an officer in his church. 


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