Sustainability reporting is a high growth area, with increasing global focus towards more effective climate-related disclosures that promote better understanding of the implications of climate change.
This programme aims to equips Sustainability Reporting preparers with an understanding of sustainability trends, the key concepts and the practical know-how of sustainability reporting based on ISSB standards.
Programme Outline
Module | Module Coverage | CPE Hours | Mode of Delivery |
101: Overview - Sustainability, Business and Finance | - Overview of Sustainability & Sustainability Developments
- Sustainable Development Goals (SDGs)
- Resource Efficiency & Circular Economy
- Biodiversity
- Sustainable Finance
- Role of Accountants in Sustainability
| 3 Hours (Category 1) | E-Learning |
102: Introduction to Climate Change & the Business Case for Decarbonisation
| - What is GHG and Climate Change
- Climate Change & Global Outlook
- Singapore’s Response to Climate Change
| 3 Hours (Category 1) | E-Learning |
103: Sustainability Reporting I | - Introduction to sustainability reporting
- Components of a sustainability report
- Overview of key sustainability reporting standards, including
- European Sustainability Reporting Standards (ESRS)
- Global Reporting Initiative (GRI)
- International Sustainability Standards Board (ISSB)
- Carbon Disclosure Project (CDP)
- Task Force on Climate-related Financial Disclosures (TCFD)
- Sustainability Accounting Standards Board (SASB)
- Reporting using the IFRS Sustainability Disclosure Standards
- Sustainability Reporting Regulations and Developments
| 5 Hours (Category 1) | E-Learning |
104: Sustainability Reporting II | - Sustainability Reporting Implementation Plan
- ESG ratings and relationship with sustainability reporting
- Role of Digital Technology in ESG Reporting
- Greenwashing
| 5 Hours (Category 1) | E-Learning |
107: Social Sustainability | Introduction and Fundamental of ESG - What is ESG
- Why is it important for organisations to incorporate ESG into the business (Shared value and sustainable growth)
- What does "S" constitute by taking reference to globally-recognised frameworks: UN SDGs, GRI and SASB.
- Scope of coverage of the indicators
- Summary of section: What are the things tha need to be done to fulfil "S".
How can "S" be operationalised - Brief introduction to the Sustainable Philanthropy Framework and how it ties to the globally-recognised frameworks.
- Focus on the building blocks of the framework which detail out how organisation of varying levels of maturity can kick start philanthropic efforts.
Success Stories in "S" of ESG - Various case studies of businesses of differing levels of maturity and how they have undertaken efforts in "S"
- Tie back to how these businesses have incorporated their effort in their sustainability reports with reference to frameworks shared in previous sections.
Wrap Up | 1 Hours (Category Others) | E-Learning |
201: Deep Dive into Climate Reporting | GHG Accounting & Quality Control - GHG Accounting for scope 1, 2 and 3 emissions – Calculation approach and methodologies and value chain mapping
- Inventory Quality Management
Fundamental Principles of Organisational Climate Strategy - Net-zero Targets Setting and approach
- Carbon Mitigation Hierarchy and decarbonization strategies
- Build Corporate Climate Credibility, including using theClimate Transition Action Plan (CTAP)
Carbon Credits, Markets and Ecosystem - Difference between carbon credits and carbon offsets
- Types of Carbon Projects
- Ensuring Quality of Carbon Projects and Offsets
Understand key concepts of climate resilience for companies, and climate risk assessment - Recommendations of the TCFDScenario analysis to identify material climate-related risks and opportunities
- Climate governance
Climate Reporting - Practices and Trends - TCFD
- International Financial Reporting Standards (IFRS) S2
- Carbon Disclosure Project (CDP)
| 18 Hours (Category 1) | E-Learning |
301: Capstone Module for Sustainability Professional Certificate Schedule 8
Date and Time (9am - 5pm)*:
07 May 2025 (D1)
08 May 2025 (D2)
09 May 2025 (D3) Schedule 9
Date and Time (9am - 5pm)*:
07 August 2025 (D1)
08 August 2025 (D2)
11 August 2025 (D3) Schedule 10
Date and Time (9am - 5pm)*:
22 September 2025 (D1)
23 September 2025 (D2)
24 September 2025 (D3) *ISCA reserve the right to make changes or improvements to any of the schedule date and time described in this page without prior notice. | Day 1: Foundations for Effective Sustainability Reporting - Recap and reinforce knowledge from E-Learning Modules (including sustainability reporting standards)
- In-class activity: Practical activity on IFRS S1 and S2, including challenge mapping exercise, focused on streamlining transition to IFRS S1 and S2 requirements.
- In-class activity: Governance (engaging board and importance of cross-company ownership)
- In-class activity: Define the objectives and priorities for sustainability reporting
- In-class activity: Identify and engage stakeholders, identifying agendas for effective collaboration
- Recap of greenhouse gas (GHG) emissions management and reporting
- Walkthrough of Scope 3 GHG emissions reporting techniques
Day 2: Assessing Climate Risks - An introduction to assessing climate-related risks and opportunities
- Technical breakdown of climate scenario analysis and alignment to IFRS S1 and S2
- In-class activity: Workshop the key assumptions and external factors on which your business depends
- In-class activity: Practical application of Scenario Analysis, via a case study of scenario selection
- In-class activity: Perform materiality assessment
- In-class activity: Identify strategic responses to mitigate material climate risks and seize climate opportunities
Day 3: Putting Strategy into Action - Creating the enabling conditions for capturing value from IFRS S1 and S2, through robust analysis of climate risk as a basis for strategic decision makingWrap up and closing by SMU Professor(s) and guest panellist
- Accounting implications of IFRS S1 and S2, from impairment to CAPEX, including financial impact assessment guidance
- In-class activity: Set metrics & targets, built on GHG emissions reporting and scenario analysis
- In-class activity: Create a credible net zero transition plan that complies with IFRS S2, guiding action towards long-term climate targets
Post Session: Remote Proctoring Examination - 80 Exam Questions to be completed within 90mins (Maximum 3 Attempts)
| 21 Hours (Category 1) | 3 days Face to Face Session at ISCA House |
Intended For
Targeted at accounting and other professionals who are supporting their organisations in sustainability reporting.
Competency Mapping
Category 1 = 34.00 Hours
Others = 1.00 Hours
Schedule & Fees
Fee (inclusive of GST)
SGD pricing -
For Members:
$ 1,798.50
For Non-Members:
$ 2,158.20
Programme Facilitator(s)
Online Instruction
Testimonial
Funding
1] NTUC Union Training Assistance Programme (UTAP)
NTUC members enjoy 50% *unfunded course fee support for up to $250 each year when you sign up for courses supported under UTAP. NTUC members aged 40 and above can enjoy higher funding support up to $500 per individual each year, capped at 50% of unfunded course fees, for courses attended between 1 July 2020 to 31 December 2025.
*Unfunded course fee refers to the balance course fee payable after applicable government subsidies. This excludes material fees, registration fees, misc. fees etc.
This course is approved for UTAP support for intakes conducted between 21 November 2023 – 31 March 2025.
As UTAP is given on calendar year basis, and calculated based on year of training taken, it cannot be accumulated.
- Maintained paid-up NTUC membership before course, throughout course duration and at the point of claim and;
- Course by training provider must be supported under UTAP and training must commence within the supported period and;
- Unfunded course fee must not be fully sponsored by company or other types of funding
- Unfunded course fee must be S$20.00 and above, and;
- Member must achieve a minimum of 75% attendance for each application and sat for all prescribed examination(s), if any and;
- UTAP application must be made within 6 months after course ends.
For more information on UTAP Funding and to submit for UTAP claims, please visit https://www.ntuc.org.sg/uportal/programmes/union-training-assistance-programme. Terms and conditions apply.
Programme Facilitator(s)
This is an e-learning course.
Sustainability reporting is a high growth area, with increasing global focus towards more effective climate-related disclosures that promote better understanding of the implications of climate change.
This programme aims to equips Sustainability Reporting preparers with an understanding of sustainability trends, the key concepts and the practical know-how of sustainability reporting based on ISSB standards.
Programme Outline
Module | Module Coverage | CPE Hours | Mode of Delivery |
101: Overview - Sustainability, Business and Finance | - Overview of Sustainability & Sustainability Developments
- Sustainable Development Goals (SDGs)
- Resource Efficiency & Circular Economy
- Biodiversity
- Sustainable Finance
- Role of Accountants in Sustainability
| 3 Hours (Category 1) | E-Learning |
102: Introduction to Climate Change & the Business Case for Decarbonisation
| - What is GHG and Climate Change
- Climate Change & Global Outlook
- Singapore’s Response to Climate Change
| 3 Hours (Category 1) | E-Learning |
103: Sustainability Reporting I | - Introduction to sustainability reporting
- Components of a sustainability report
- Overview of key sustainability reporting standards, including
- European Sustainability Reporting Standards (ESRS)
- Global Reporting Initiative (GRI)
- International Sustainability Standards Board (ISSB)
- Carbon Disclosure Project (CDP)
- Task Force on Climate-related Financial Disclosures (TCFD)
- Sustainability Accounting Standards Board (SASB)
- Reporting using the IFRS Sustainability Disclosure Standards
- Sustainability Reporting Regulations and Developments
| 5 Hours (Category 1) | E-Learning |
104: Sustainability Reporting II | - Sustainability Reporting Implementation Plan
- ESG ratings and relationship with sustainability reporting
- Role of Digital Technology in ESG Reporting
- Greenwashing
| 5 Hours (Category 1) | E-Learning |
107: Social Sustainability | Introduction and Fundamental of ESG - What is ESG
- Why is it important for organisations to incorporate ESG into the business (Shared value and sustainable growth)
- What does "S" constitute by taking reference to globally-recognised frameworks: UN SDGs, GRI and SASB.
- Scope of coverage of the indicators
- Summary of section: What are the things tha need to be done to fulfil "S".
How can "S" be operationalised - Brief introduction to the Sustainable Philanthropy Framework and how it ties to the globally-recognised frameworks.
- Focus on the building blocks of the framework which detail out how organisation of varying levels of maturity can kick start philanthropic efforts.
Success Stories in "S" of ESG - Various case studies of businesses of differing levels of maturity and how they have undertaken efforts in "S"
- Tie back to how these businesses have incorporated their effort in their sustainability reports with reference to frameworks shared in previous sections.
Wrap Up | 1 Hours (Category Others) | E-Learning |
201: Deep Dive into Climate Reporting | GHG Accounting & Quality Control - GHG Accounting for scope 1, 2 and 3 emissions – Calculation approach and methodologies and value chain mapping
- Inventory Quality Management
Fundamental Principles of Organisational Climate Strategy - Net-zero Targets Setting and approach
- Carbon Mitigation Hierarchy and decarbonization strategies
- Build Corporate Climate Credibility, including using theClimate Transition Action Plan (CTAP)
Carbon Credits, Markets and Ecosystem - Difference between carbon credits and carbon offsets
- Types of Carbon Projects
- Ensuring Quality of Carbon Projects and Offsets
Understand key concepts of climate resilience for companies, and climate risk assessment - Recommendations of the TCFDScenario analysis to identify material climate-related risks and opportunities
- Climate governance
Climate Reporting - Practices and Trends - TCFD
- International Financial Reporting Standards (IFRS) S2
- Carbon Disclosure Project (CDP)
| 18 Hours (Category 1) | E-Learning |
301: Capstone Module for Sustainability Professional Certificate Schedule 8
Date and Time (9am - 5pm)*:
07 May 2025 (D1)
08 May 2025 (D2)
09 May 2025 (D3) Schedule 9
Date and Time (9am - 5pm)*:
07 August 2025 (D1)
08 August 2025 (D2)
11 August 2025 (D3) Schedule 10
Date and Time (9am - 5pm)*:
22 September 2025 (D1)
23 September 2025 (D2)
24 September 2025 (D3) *ISCA reserve the right to make changes or improvements to any of the schedule date and time described in this page without prior notice. | Day 1: Foundations for Effective Sustainability Reporting - Recap and reinforce knowledge from E-Learning Modules (including sustainability reporting standards)
- In-class activity: Practical activity on IFRS S1 and S2, including challenge mapping exercise, focused on streamlining transition to IFRS S1 and S2 requirements.
- In-class activity: Governance (engaging board and importance of cross-company ownership)
- In-class activity: Define the objectives and priorities for sustainability reporting
- In-class activity: Identify and engage stakeholders, identifying agendas for effective collaboration
- Recap of greenhouse gas (GHG) emissions management and reporting
- Walkthrough of Scope 3 GHG emissions reporting techniques
Day 2: Assessing Climate Risks - An introduction to assessing climate-related risks and opportunities
- Technical breakdown of climate scenario analysis and alignment to IFRS S1 and S2
- In-class activity: Workshop the key assumptions and external factors on which your business depends
- In-class activity: Practical application of Scenario Analysis, via a case study of scenario selection
- In-class activity: Perform materiality assessment
- In-class activity: Identify strategic responses to mitigate material climate risks and seize climate opportunities
Day 3: Putting Strategy into Action - Creating the enabling conditions for capturing value from IFRS S1 and S2, through robust analysis of climate risk as a basis for strategic decision makingWrap up and closing by SMU Professor(s) and guest panellist
- Accounting implications of IFRS S1 and S2, from impairment to CAPEX, including financial impact assessment guidance
- In-class activity: Set metrics & targets, built on GHG emissions reporting and scenario analysis
- In-class activity: Create a credible net zero transition plan that complies with IFRS S2, guiding action towards long-term climate targets
Post Session: Remote Proctoring Examination - 80 Exam Questions to be completed within 90mins (Maximum 3 Attempts)
| 21 Hours (Category 1) | 3 days Face to Face Session at ISCA House |
Intended For
Targeted at accounting and other professionals who are supporting their organisations in sustainability reporting.
Competency Mapping
Category 1 = 34.00 Hours
Others = 1.00 Hours
Programme Facilitator(s)
This is an e-learning course.