Made up of four courses, this unit is designed to equip finance professionals with the tools and knowledge to gather, analyse and report on sustainability metrics effectively.
By understanding and implementing comprehensive sustainability reporting, learners will be able to drive informed decisions that align with both business goals and ESG standards.
Course overviews
Management information - making sustainable decisions
This course is dedicated to embedding sustainability into management information and decision-making processes. You will learn to develop relevant metrics, align your strategy with sustainable development goals, and design a robust reporting system. Key outcomes include evaluating your operations from a sustainability perspective, using KPIs for informed decision-making, and enhancing the control environment for sustainability reporting.
Modules:
- Connecting your activities with sustainability
- Developing an approach
- Creating insight when making sustainable decisions
- Establishing integrity – considering the control environment
Time: 4 hours
Carbon accounting
Focused on the essentials of carbon accounting, this course covers everything from emissions calculations to setting science-based targets. You will learn the practical steps needed to create a carbon footprint report, understand the various emission scopes, and develop a decarbonisation strategy for your organisation or clients.
Modules:
- Introduction and overview
- Emissions mapping
- Mastering GHG calculations and reporting
- Carbon reduction
Time: 4 hours
Natural and social capital accounting
This course provides insights into valuing and managing non-financial capitals such as natural, social, and human capital. Learn to evaluate measurement frameworks, engage stakeholders, and apply methodologies to assess these capitals in decision-making, helping you influence organisational change.
Modules:
- Introduction, frameworks and principles
- Measuring natural capital
- Measuring, reporting and managing social and human capital
- Responding and reporting
Time: 4 hours
Improving social performance
This course equips learners with the tools, strategies and practical insights needed to enhance the social performance of their organisations. To ensure business contribute positively to the communities in which they operate, the course focuses on:
- implementing effective social policies,
- engaging stakeholders, and
- measuring and reporting on social outcomes.
Time: 2 hours
Sustainability reporting resources
Most businesses are aware of the increasing focus on sustainability and the expectations of a wide range of stakeholders to see relevant disclosures in the annual report and accounts. These expectations are only set to increase for all companies with further reporting requirements becoming mandatory in the future.
Sustainability reporting is covered across courses in the Sustainability Accelerator Programme. A good starting point is Module 2 of the ICAEW Sustainability Certificate.
In this resource, ICAEW's Corporate Reporting Faculty provides an overview of current and future UK reporting requirements and signposts relevant practical guidance including:
- The main requirements of IFRS S1 and IFRS S2.
- Climate-related reporting in FRS 102.
- Strategic report - climate-related financial disclosures, under section 172 of the Companies Act 2006.
- Directors’ report - streamlined energy and carbon reporting.
- EU Corporate Sustainability Reporting (CSRD).
Find out more
For more details of all of the units and courses of ICAEW's Sustainability Accelerator Programme.
Download the brochureSustainability Accelerator Programme
These elearning resources equip finance professionals with the strategic insight and technical expertise required to lead sustainability and ESG initiatives in today’s rapidly evolving business landscape. ICAEW members can access for free.
