Sustainability Reporting Institute

This is the third masterclass in the Climate Transition Plan Masterclass Series, providing a practical, expert-led look at the final two steps of building a credible transition plan: translating strategy into action and embedding governance to monitor and communicate progress. It covers how to identify decarbonisation levers, assess their cost and feasibility, and build a clear implementation roadmap, alongside the governance structures, KPIs, and communication practices needed to keep a transition plan credible over time. This session also shows how implementation depends on a company's maturity level, and outlines the typical challenges organisations face when moving from strategy to execution.

This foundational masterclass introduces the fundamentals of sustainability reporting: what it is, why it matters, and how it fits into the wider global reporting landscape. Through a practical, expert-led session, you will explore the key stakeholders involved, the benefits and challenges businesses face when reporting, and how major frameworks and standards, including GRI, ISSB, and CSRD, relate to one another. Real-world examples from company sustainability reports are used throughout to show how these concepts apply in practice. The session is designed for professionals new to sustainability reporting, as well as those wanting to consolidate their foundational knowledge.

This masterclass provides a practical, expert-led breakdown of how AI is impacting sustainability reporting, from its environmental cost to its real-world benefits and risks. You will explore where AI genuinely adds value to sustainability data management and reporting processes, and where caution is needed. The session also covers recommended AI tools and how to apply them responsibly within your own reporting workflows, helping you translate AI capabilities into more efficient, risk-aware practice.

This masterclass is designed for professionals getting their organisation ready to report on sustainability, from the inside out. It looks at what effective reporting demands of a business as a whole, from the people, processes and systems behind the data, to the strategy that gives it direction, to the verification and assurance of the reported sustainability information. You will learn how to assess organisational readiness, understand the cost implications of reporting, and perform a gap analysis to identify and prioritise what needs to change.

This masterclass delves into the core principles and rising global adoption of the ISSB Standards. It covers the foundations of IFRS S1 and IFRS S2, how these standards are being adopted across global jurisdictions, their core requirements and how they interact with one another, and how the ISSB Standards align with other major frameworks such as the ESRS (CSRD) and GRI Standards. You will build a practical understanding of the standards themselves, alongside how to apply them within the wider global reporting landscape.

This masterclass provides a practical, expert-led look at how SMEs can align sustainability ambitions with the VSME reporting framework. It shows how reporting can be used strategically to communicate with stakeholders such as banks and large clients, rather than simply to meet compliance requirements. You will learn how to apply the VSME Standard in a resource-efficient way, use it to drive business value, and prepare for future regulatory expectations as sustainability reporting demands continue to grow.

California has positioned itself at the forefront of mandatory climate disclosure with a suite of landmark legislation: SB 253, SB 261, and SB 219. This masterclass provides a practitioner-oriented survey of all three bills, covering who's subject to the requirements, what must be disclosed, and key timelines and thresholds. It also addresses practical readiness steps, including data collection learnings and assurance requirements, and shows how these mandates intersect with other emerging disclosure regimes, giving you a clear map of the California climate reporting landscape and concrete next steps for your organisation.

This is the first masterclass in the Climate Risk Masterclass Series, providing a practical, expert-led introduction to climate risk. It covers the fundamentals of climate risk and why it matters for organisations, along with the key distinction between physical and transition climate risks. Combining real-world examples with clear guidance, this session builds the foundational understanding needed to assess, manage, and report climate risk in line with leading frameworks such as IFRS S2 and TCFD, setting you up for the deeper dives into physical risks, transition risks, and reporting covered later in the series.

This is the second masterclass in the Climate Risk Masterclass Series, providing a practical, expert-led look at how to assess physical climate risks. It covers the five-step process companies use to assess physical risk, from identifying hazard sources and mapping exposure, to applying climate scenarios and translating risk into financial terms. Using real-world examples, including a detailed sourcing case study and Unilever's own physical risk disclosures, this session shows how to turn climate hazard data into a practical, decision-useful risk assessment that can inform procurement, operations, and strategy.

This is the third masterclass in the Climate Risk Masterclass Series, providing a practical, expert-led look at how to assess transition climate risks. Unlike physical risks, transition risks are driven by structural shifts in policy, markets, technology, and stakeholder expectations, and are assessed through structured business analysis rather than climate datasets. This session covers how to identify where a business is exposed to transition risk, translate that exposure into financial impact, and apply scenarios to test resilience under different transition pathways. Using real-world examples, including carbon cost impacts for Smurfit Kappa and demand shifts at Unilever, it also highlights the common challenges and mistakes to avoid when assessing transition risk.

This is the fourth and final masterclass in the Climate Risk Masterclass Series, providing a practical, expert-led look at how to report climate risks. It covers the main reporting frameworks, TCFD and IFRS S2, and the four pillars they share: governance, strategy, risk management, and metrics and targets. Using real-world examples, including Dr. Martens' climate risk disclosures, this session shows how physical and transition risk assessment feeds into each part of a report, what separates strong disclosures from weak ones, and how to manage the organisational challenges that often make reporting harder than the analysis itself.

This is the first masterclass in the Climate Transition Plan Masterclass Series, providing a practical, expert-led introduction to why organisations need a credible climate transition plan and what one involves. It sets the context, from the scale and sources of climate impact across sectors and activities, to the growing pressure from investors, regulators, and banking supervisors to move from climate risk integration to credible, capital-linked transition plans. This session lays the groundwork for the four-step development and implementation process, sector specifics, and real-world examples covered later in the series.

This is the second masterclass in the Climate Transition Plan Masterclass Series, providing a practical, expert-led look at the first two steps of building a credible transition plan: establishing the baseline and defining the direction. It covers how GHG accounting evolves into a full transition plan, the benefits of transition planning for credibility, resilience, and access to finance, and the practical steps involved in emissions accounting, climate risk mapping, and target setting. Using recognised guidance such as the GHG Protocol and SBTi, this session shows how to set a robust baseline and translate ambition into near-term and long-term targets.

This is the fourth and final masterclass in the Climate Transition Plan Masterclass Series. It moves from methodology to practice, showing how transition plans differ by sector and what credible plans look like in the real world. The session covers sector-specific decarbonisation priorities across energy, industry, transport, food, real estate, waste and agriculture, then reviews transition plan examples from retail, telecommunications, manufacturing and banking. It closes with a practical checklist you can use to assess your own organisation's progress.

This is the first masterclass in the GHG Protocol Corporate Standard Masterclass Series, providing a practical, foundational look at why businesses measure and manage greenhouse gas emissions, and how to define the boundaries of a company's emissions inventory. It covers the business case for climate action, the five core principles behind credible GHG accounting, and the two approaches to setting organisational boundaries. Real-world examples throughout show how different companies apply these concepts in practice.

This is the second masterclass in the GHG Protocol Corporate Standard Masterclass Series, providing a practical look at how to define operational boundaries and calculate emissions once organisational boundaries are set. It covers Scopes 1, 2 and 3, how to account for leased assets, how to source and apply emission factors, and when it's appropriate to use proxies and estimation methods to fill data gaps. Real-world examples throughout show how these concepts apply in practice.

This is the third masterclass in the GHG Protocol Corporate Standard Masterclass Series, providing a practical look at how to calculate emissions across Scopes 1 and 2, consolidate them into a single inventory, and document the process for transparency and audit readiness. It covers the standard emissions calculation formula, data sourcing for Scope 1 and Scope 2, the two accounting methods for Scope 2, consolidation across subsidiaries and joint ventures, and how to set and maintain a base year. Real-world examples throughout, including Google and Moller-Maersk, show how these concepts apply in practice.

This is the fourth masterclass in the GHG Protocol Corporate Standard Masterclass Series, providing a practical look at how companies set emissions reduction targets, align them with the Science Based Targets initiative, and communicate results to external stakeholders. It covers absolute and intensity-based targets, fixed versus rolling base years, net zero, SBTi validation criteria, and core disclosure requirements for sustainability reporting. Real-world examples throughout, including Coca-Cola and Ørsted, show how these concepts apply in practice.

Integrated reporting is reshaping how organisations connect financial and non-financial information. As financial and sustainability reporting increasingly sit within the same corporate report, understanding how to connect the two, and communicate value creation to providers of capital, is becoming an essential skill. This masterclass gives you a practical, expert-led introduction to integrated reporting. It covers its purpose, the IFRS Integrated Reporting Framework, and how integrated reporting compares to and complements other reporting types, including financial, management, and sustainability reporting. The session focuses on applied learning throughout. Rather than covering the framework in the abstract, it shows you how to apply its guiding principles and content elements in practice, and how it connects to IFRS S1 and IFRS S2, standards you're likely already familiar with. Key drivers behind the growing importance of this skill include the increasing integration of financial and sustainability reporting under frameworks such as the CSRD, rising investor demand for a connected view of strategy, risk, and value creation, and growing alignment between the Integrated Reporting Framework and IFRS S1 and S2. The masterclass is a single recorded session, approximately one hour long, and can be completed at your own pace.

Nature loss is increasingly recognised as a systemic financial risk, with central banks, regulators, and investors extending their focus beyond climate to biodiversity and ecosystem degradation. Unlike climate risk, nature risk is multi-dimensional, location-specific, and more complex to measure and disclose. This masterclass gives you a practical, expert-led exploration of nature as a financial risk, the TNFD framework, and the Kunming-Montreal Global Biodiversity Framework. It focuses on applied learning, using real-world examples such as Storebrand Asset Management's TNFD disclosures to demonstrate how nature-related reporting works in practice. Key drivers behind the growing importance of this skill include the growing recognition of nature loss as a systemic financial risk, rising adoption of the TNFD framework and its LEAP methodology, and increasing alignment between TNFD, the GBF, ESRS, and the ISSB Standards. The masterclass is a single recorded session, approximately one hour long, and can be completed at your own pace.

Social reporting has historically lagged behind environmental reporting, but this is changing quickly as regulators and standard-setters move to bring greater consistency to how organisations disclose people-related impacts. This masterclass gives you a practical, expert-led exploration of social reporting, covering its foundations, the CSDDD, and global developments in human rights and social disclosure. It focuses on applied learning, using real-world examples such as Storebrand's human rights due diligence process to demonstrate how social reporting works in practice. Understanding the normative foundations, such as the UNGPs and OECD Guidelines, alongside legislation such as the CSDDD and emerging frameworks such as TISFD, is becoming essential for credible social reporting. Key drivers behind this shift include rising regulatory requirements, including the CSDDD and modern slavery legislation, growing standardisation through emerging frameworks such as TISFD, and increasing global adoption of mandatory human rights due diligence. The masterclass is a single recorded session, approximately one hour long, and can be completed at your own pace.

The UK government published finalised UK Sustainability Reporting Standards, UK SRS S1 and UK SRS S2, on 25 February 2026. They are closely based on the ISSB global baseline, but they include a targeted set of UK-specific amendments. For anyone preparing or advising on UK disclosures, knowing exactly where the two frameworks diverge has become a practical requirement rather than a technical detail. This masterclass gives you a practical, expert-led comparison of UK SRS and the ISSB Standards. It covers the UK endorsement process, the roles of the Department for Business and Trade, the FCA and the Technical Advisory Committee, and each UK-specific amendment to S1 and S2 in turn. The session focuses on applied learning throughout. Rather than restating the standards, it isolates the points of difference, explains the reasoning behind each amendment, and sets out what preparers need to do differently. It also covers the proposed FCA implementation timetable, the interaction between UK SRS and ESRS for entities reporting under both, and the UK assurance framework under ISSA (UK) 5000. Key drivers behind the growing importance of this skill include the FCA's proposal to require UK SRS reporting for companies listed on the Main Market, the confirmation that UK SRS S2 satisfies existing climate disclosure obligations under the Companies Act 2006, and the dual reporting demands facing UK entities with EU operations in scope of the CSRD. This masterclass assumes prior knowledge of IFRS S1 and IFRS S2. It is designed as an add-on for learners who have already completed the ISSB Pro course series. The masterclass is delivered as a recorded session, approximately one hour long, and can be completed at your own pace.

Malaysia adopted the ISSB Standards through its National Sustainability Reporting Framework, launched in September 2024. There is no separate Malaysian standard and no local changes to the text of IFRS S1 or IFRS S2. What distinguishes Malaysia is the layer of additional, time-limited transition reliefs the framework provides on top of those already built into the standards. The IFRS Foundation classifies Malaysia as adopting the ISSB Standards with limited transition. This masterclass gives you a practical, expert-led examination of the National Sustainability Reporting Framework. It covers Malaysia's path to adoption, the roles of the Advisory Committee on Sustainability Reporting, the Securities Commission, Bursa Malaysia, Bank Negara Malaysia and the Companies Commission, the three-group adoption timeline, and each of the additional reliefs the framework provides. The session focuses on applied learning throughout. It works through the climate-first sequence, the principal business segments focus and the extended Scope 3 deferral, including the business travel and employee commuting exception that carries over from Bursa Malaysia's existing rules. It also covers how Bursa's Sustainability Statement regime and Bank Negara Malaysia's climate risk expectations continue to operate alongside the standards, and what preparers face as the relief windows close. Key drivers behind the growing importance of this skill include Group 1 entities publishing their first framework-aligned disclosures during 2026, the substantial step up facing those entities in financial year 2027 as their reliefs expire, the intention to mandate reasonable assurance on Scope 1 and Scope 2 emissions from 2027, and the emissions data requests now moving through Malaysian value chains. This masterclass assumes prior knowledge of IFRS S1 and IFRS S2. It is designed as an add-on for learners who have already completed the ISSB Pro course series. The masterclass is delivered as a recorded session, approximately one hour long, and can be completed at your own pace.

Nigeria was the first African country to commit to the ISSB Standards, announcing its intention at COP27 in November 2022. It has taken a direct adoption approach. There is no Nigerian variant of the standards, and entities apply IFRS S1 and IFRS S2 exactly as issued by the ISSB. This masterclass gives you a practical, expert-led examination of Nigeria's adoption model. It covers the Financial Reporting Council's roadmap and the work of the Adoption Readiness Working Group, the roles of the FRC, the Nigerian Exchange, the Securities and Exchange Commission and the Central Bank of Nigeria, the three-phase adoption timeline, and the amended Roadmap and Sustainability Reporting Guideline 1 unveiled in February 2026. The session focuses on applied learning throughout. It works through the Adoption Readiness Test Assessment that entities must pass before adopting the standards, a formal prerequisite not required in most other jurisdictions, and Nigeria's phased assurance trajectory towards reasonable assurance under ISSA 5000. It also covers how the NGX Sustainability Disclosure Guidelines, the Sustainable Banking Principles, the Sustainable Finance Principles and the Nigerian Code of Corporate Governance continue to apply alongside the standards. Key drivers behind the growing importance of this skill include mandatory application for Significant Public Interest Entities from 1 January 2028, the guidance introduced in the 2026 amendment on reporting timelines and professional eligibility, and the practice being set by recognised early adopters across Nigerian banking, telecommunications and energy. This masterclass assumes prior knowledge of IFRS S1 and IFRS S2. It is designed as an add-on for learners who have already completed the ISSB Pro course series. The masterclass is delivered as a recorded session, approximately one hour long, and can be completed at your own pace.

Kenya has adopted IFRS S1 and IFRS S2 directly. There is no Kenyan variant of the standards, and entities apply them exactly as issued by the ISSB. Adoption has been led by the Institute of Certified Public Accountants of Kenya rather than a government financial reporting regulator, which shapes both the pace and the character of the framework. This masterclass gives you a practical, expert-led examination of Kenya's adoption model. It covers ICPAK's roadmap issued in November 2024, the coordinated roles of ICPAK, the Capital Markets Authority, the Central Bank of Kenya and the Nairobi Securities Exchange, the four-phase adoption timeline, and Kenya's fully published assurance trajectory. The session focuses on applied learning throughout. It works through the Adoption Readiness Test that entities must complete before reporting, the narrowing of the original preparation runway ahead of mandatory application for Public Interest Entities, and the five-year assurance path from voluntary limited assurance to mandatory reasonable assurance covering Scope 3. It also covers ICPAK's guidance on emissions factor sources and the recommended Sustainability Content Index. Key drivers behind the growing importance of this skill include mandatory application for Public Interest Entities from 1 January 2027, the readiness assessment deadline set jointly by the NSE and ICPAK, the binding prudential obligations that continue to apply to banks under Central Bank of Kenya guidance, and Kenya's position as an East African financial hub. This masterclass assumes prior knowledge of IFRS S1 and IFRS S2. It is designed as an add-on for learners who have already completed the ISSB Pro course series. The masterclass is delivered as a recorded session, approximately one hour long, and can be completed at your own pace.