Event Overview

This full-day event on provides essential, practical guidance for implementing Singapore's mandatory climate disclosure requirements under IFRS S1 and S2. Attendees will gain a clear understanding of the regulatory landscape, including Singapore's Mandatory Climate Reporting Roadmap, SGX RegCo's latest Sustainability Reporting updates, and ISCA's illustrative guidance. The session delves into the core principles and scope of the ISSB standards, contrasting them with established frameworks like GRI and TCFD, and offers hands-on workshops to analyze sample reports and apply key concepts.

The core focus is a detailed exploration of the four IFRS S2 disclosure pillars (Governance, Strategy, Risk Management, Metrics & Targets), enriched with practical examples, key implementation takeaways, and specific reliefs. Interactive workshops on climate scenario analysis and Scope 3 emissions calculation provide tangible skills. The event concludes with strategies for integrating ISSB disclosures with GRI reporting and practical steps for implementation, ensuring participants leave equipped to navigate the complexities of mandatory reporting effectively.

Event Outline:

1.  Introduction & Regulatory Imperative:

·      Core Climate Disclosure Requirements  

-              Singapore's Mandatory Climate Reporting Roadmap (Feb 2024 announcement)  

-              SGX RegCo's Enhanced Sustainability Reporting Regime (Sep 2024 update)  

·      The Role of ISCA's Illustrative Sustainability Report (Oct 2024)  

2.  Navigating the Standards Landscape:

·      The evolution of Sustainability Reporting Frameworks: GRI Standards, TCFD Recommendations, ISSB (IFRS S1 & S2)

·      Understanding the ISSB Standards:

-              Purpose and Scope  

-              Conceptual Foundation & Core Principles  

-              Importance of Balanced Reporting  

·      Key Differences: ISSB Standards vs. GRI Standards  

·      Comparing IFRS S2 & TCFD: Gap Analysis  

·      Hands-On Application - Workshop 1:  What makes a great IFRS S2 report: Analysing a sample report and comparing it to other reporting standards

3.  Deep Dive into Mandatory Climate Disclosures aligned with IFRS S1 & S2:

·      Governance (Key Takeaways & Practical Examples)

·      Strategy (incl. Reliefs) (Key Takeaways & Practical Examples)

·      Hands-On Application - Workshop 2: Climate scenario

·      Risk Management (Key Takeaways & Practical Examples)

·      Metrics & Targets (Key Takeaways & Practical Examples)  

·      Hands-On Application - Workshop 3: Scope 1, 2, 3, with focus on Scope 3

4.  Integration, Q&A & Next Steps:

·      Bringing ISSB Standards and GRI Together  

·      Practical Implementation Strategies

·      Open forum for Discussion

Key Takeaways:

1. Master the Mandate: Gain a clear, actionable understanding of Singapore’s specific regulatory requirements (Roadmap, SGX RegCo) and how IFRS S1 & S2 form the core of mandatory climate disclosures.

2. Apply the Standards: Develop practical skills to implement the four pillars of IFRS S2 (Governance, Strategy, Risk Management, Metrics & Targets), including navigating reliefs and tackling complex areas like climate scenarios and Scope 3 emissions.

3. Navigate the Landscape: Confidently differentiate ISSB standards from GRI and TCFD, understand their interplay, and learn strategies to integrate them effectively within existing reporting processes.

4. Prepare for Action: Leave equipped with practical examples, workshop insights, and a clear implementation roadmap to ensure compliant and effective climate disclosures.

Who Should Attend:

* Sustainability Managers & Officers responsible for climate reporting.

* Finance, Accounting & Reporting Professionals (CFOs, Controllers, Accountants) involved in preparing disclosures.

* Compliance, Risk & Governance Managers overseeing regulatory adherence and risk frameworks.

* Internal & External Auditors providing assurance on sustainability reports.

* Legal Counsel & Company Secretaries advising on governance and disclosure obligations.

* Board Members & C-Suite Executives (CEOs, CFOs) needing oversight of disclosure requirements and strategy.

* Consultants & Advisors supporting companies with sustainability reporting.

* Representatives from Singapore-listed companies (especially first-wave reporters) and large non-listed companies preparing for future mandates.