e-Learning content for the programme is currently in its final stage of preparation and will be ready for access from 1 April 2026
Programme Outline
Upon completion, participants will be able to:
- Explain key sustainability, ESG, and climate-related concepts, and assess how these factors influence business strategy, financial performance and regulatory expectations.
- Understand global and local sustainability reporting frameworks, including IFRS S1 and S2, GRI, ESRS, and CDP.
- Apply sustainability reporting principles to prepare credible, decision-useful disclosures, including conducting materiality assessments, performing GHG accounting (Scopes 1–3), and analysing climate-related risks and opportunities.
- Develop climate transition strategies, such as decarbonisation pathways, target-setting, and scenario analysis.
Course Module, Duration and Mode of Delivery
Module | Title | CPE Hours | Hours | Mode of Delivery |
101 | Overview - Sustainability, Business and Finance | Category 1 | 5 | e-Learning |
102 | Introduction to Climate Risk, Opportunities and Reporting | Category 1 | 5 | e-Learning |
103 | Sustainability Reporting I | Category 1 | 8 | e-Learning |
104 | Sustainability Reporting II | Category 1 | 10 | e-Learning |
107 | Social Sustainability | Others | 1 | e-Learning |
201 | Deep Dive into Climate Reporting | Category 1 | 19 | e-Learning |
301 | Capstone Module for ISCA Sustainability Professional | Category 1 | 21 | In-person |
| Total | | 69 | |
Detailed Module Coverage
Module | Module Coverage |
101: Overview - Sustainability, Business and Finance | - Overview of Sustainability & Sustainability Developments
- Sustainable Development Goals (SDGs)
- Understanding ESG in the context of a business organisation
- Circular economy
- Nature and biodiversity
- Impacts of climate change on Financial Institutions
- Green and sustainable finance, including roadmap for businesses to obtain green and sustainable finance
- Role of accountants in Sustainability
|
102: Introduction to Climate Change & the Business Case for Decarbonisation
| - What is GHG and Climate Change
- GHG and climate change
- Key developments & global outlook
- Impact of climate change in SEA and ASEAN
- Singapore’s response to climate change
- Business goals for decarbonisation
- Singapore's net-zero transition
- Singapore 2035 Nationally Determined Contribution (NDC)
- Singapore Carbon Pricing Act
|
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)
- IFRS Sustainability Disclosure Standards (IFRS SDS)
- Corporate Sustainability Reporting Directive (CSRD)
- Sustainability Accounting Standards Board (SASB
- Formation of the International Sustainability Standards Board (ISSB)
- Key principles of IFRS S1 and S2 and interoperability with other international standards
- Sustainability reporting developments
- Growing compliance requirements in Asia
- State of Sustainability Reporting in US and EU
|
104: Sustainability Reporting II | - Sustainability Reporting Implementation Plan
- Sustainability reporting implementation plan
- Reporting principles and effective communication
- Internal review and external assurance
- Assurance for IFRS S1 & S2
- Sustainable investing
- ESG rating and its relationship with sustainability reporting
- Role of digital technology in ESG reporting
- Greenwashing and Greenhushing
|
107: Social Sustainability | - Importance of incorporating ESG into the business
- Definition of “S” in ESG
- Scope of coverage of the indicators
- Sustainable Philanthropy Framework and its relationship with globally recognised framework
|
201: Deep Dive into Climate Reporting | Climate Reporting - Practices and Trends - TCFD
- IFRS S2
- Carbon Disclosure Project (CDP)
Climate Risk and Resilience - Climate risks and opportunities
- Financial impacts of climate-related risks and opportunities
- Climate scenario analysis
- Climate governance
GHG Accounting and Quality Control - GHG Protocol
- Boundaries and Scope of GHG Inventory
- Accounting for Scope 1, 2 and 3 GHG emissions
- GHG inventory management and verification
Fundamental Principles of Organisational Climate Strategy - Net-Zero target setting
- Science-Based Target Initiative (SBTi)
- Determining target boundaries for Scope 1, 2 and 3
- Types of emissions reduction targets
- Carbon Mitigation Hierarchy
- Strategy for Decarbonisation
- Evaluate and optimise GHG emissions monitoring and reporting
- Corporate Climate Credibility
- Climate Transition Action Plan
- Transition Planning Framework
Carbon Credits, Markets and Ecosystem - Carbon offsets vs carbon credits
- High-quality carbon offset project
- Renewable energy certificates (RECs)
- Carbon markets and ecosystem
- Carbon credit ecosystem
- Opportunities and challenges of carbon market
- Singapore’s role as a hub for carbon trading services
- Future Outlook of carbon market
|
301: Capstone Module for ISCA Sustainability Professional
-------------- Schedule 1
Date and Time (9am - 5pm)*:
9 April 2026 (D1)
10 April 2026 (D2)
20 April 2026 (D3) Schedule 2
Date and Time (9am - 5pm)*:
11 June 2026 (D1)
12 June 2026 (D2)
22 June 2026 (D3) -----------
*ISCA reserve the right to make changes or improvements to any of the schedule dates and times described in this page without prior notice.
| The 3-day in-person capstone will cover the following topics through practical case studies and exercises: - Regulatory updates on sustainability reporting
- IFRS S1 and S2 requirements, with a focus on phased on proportional approaches
- Effective Governance
- Objectives and priorities for sustainability reporting
- Identify, engage relevant stakeholders and aligning for effective collaboration
- Communicating on ESG
- Greenwashing and greenhushing
- GHG accounting (Scope 1, 2 and 3)
- GHG emissions management and reporting
- Climate-related risks and opportunities
- Climate scenario analysis
- Risk assessment
- Strategic responses to manage climate risks and seize related opportunities
- Set metrics and targets
- Enabling conditions for creating value from IFRS S1 and S2 through robust analysis of climate risk as a basis for strategic decision making
- Accounting implications of IFRS S1 and S2
- Net Zero Transition Planning
Remote Proctoring Examination (after the conclusion of the Capstone module) - 80 Exam Questions to be completed within 120 mins (Maximum 1 Attempt)
|
Training Methodology
Self-paced e-learning modules, with an in-person capstone workshop and an overall assessment
Closing Date for Registration
1 week before the course start date
Notes:
- You will undertake a group project based on a real-world sustainability reporting-related scenario in the capstone module. Each group is required to present findings and recommendations to the facilitators and peers.
- Each capstone session is capped at 50 participants.
Intended For
- Accountants and finance professionals
- CFOs and finance leaders
- Risk and compliance professionals
- Sustainability practitioners involved in reporting and disclosures
Schedule & Fees
Date & Time
09 Apr 2026 (9:00 AM - 5:00 PM)
10 Apr 2026 (9:00 AM - 5:00 PM)
20 Apr 2026 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)
SGD pricing -
For Members:
$ 2,692.30
For Non-Members:
$ 2,692.30
Programme Facilitator(s)
-
Venue
60 Cecil Street
ISCA House
Singapore 049709
Date & Time
11 Jun 2026 (9:00 AM - 5:00 PM)
12 Jun 2026 (9:00 AM - 5:00 PM)
22 Jun 2026 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)
SGD pricing -
For Members:
$ 2,692.30
For Non-Members:
$ 2,692.30
Programme Facilitator(s)
-
Venue
60 Cecil Street
ISCA House
Singapore 049709
Testimonial
Funding
No funding Available!
e-Learning content for the programme is currently in its final stage of preparation and will be ready for access from 1 April 2026
Programme Outline
Upon completion, participants will be able to:
- Explain key sustainability, ESG, and climate-related concepts, and assess how these factors influence business strategy, financial performance and regulatory expectations.
- Understand global and local sustainability reporting frameworks, including IFRS S1 and S2, GRI, ESRS, and CDP.
- Apply sustainability reporting principles to prepare credible, decision-useful disclosures, including conducting materiality assessments, performing GHG accounting (Scopes 1–3), and analysing climate-related risks and opportunities.
- Develop climate transition strategies, such as decarbonisation pathways, target-setting, and scenario analysis.
Course Module, Duration and Mode of Delivery
Module | Title | CPE Hours | Hours | Mode of Delivery |
101 | Overview - Sustainability, Business and Finance | Category 1 | 5 | e-Learning |
102 | Introduction to Climate Risk, Opportunities and Reporting | Category 1 | 5 | e-Learning |
103 | Sustainability Reporting I | Category 1 | 8 | e-Learning |
104 | Sustainability Reporting II | Category 1 | 10 | e-Learning |
107 | Social Sustainability | Others | 1 | e-Learning |
201 | Deep Dive into Climate Reporting | Category 1 | 19 | e-Learning |
301 | Capstone Module for ISCA Sustainability Professional | Category 1 | 21 | In-person |
| Total | | 69 | |
Detailed Module Coverage
Module | Module Coverage |
101: Overview - Sustainability, Business and Finance | - Overview of Sustainability & Sustainability Developments
- Sustainable Development Goals (SDGs)
- Understanding ESG in the context of a business organisation
- Circular economy
- Nature and biodiversity
- Impacts of climate change on Financial Institutions
- Green and sustainable finance, including roadmap for businesses to obtain green and sustainable finance
- Role of accountants in Sustainability
|
102: Introduction to Climate Change & the Business Case for Decarbonisation
| - What is GHG and Climate Change
- GHG and climate change
- Key developments & global outlook
- Impact of climate change in SEA and ASEAN
- Singapore’s response to climate change
- Business goals for decarbonisation
- Singapore's net-zero transition
- Singapore 2035 Nationally Determined Contribution (NDC)
- Singapore Carbon Pricing Act
|
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)
- IFRS Sustainability Disclosure Standards (IFRS SDS)
- Corporate Sustainability Reporting Directive (CSRD)
- Sustainability Accounting Standards Board (SASB
- Formation of the International Sustainability Standards Board (ISSB)
- Key principles of IFRS S1 and S2 and interoperability with other international standards
- Sustainability reporting developments
- Growing compliance requirements in Asia
- State of Sustainability Reporting in US and EU
|
104: Sustainability Reporting II | - Sustainability Reporting Implementation Plan
- Sustainability reporting implementation plan
- Reporting principles and effective communication
- Internal review and external assurance
- Assurance for IFRS S1 & S2
- Sustainable investing
- ESG rating and its relationship with sustainability reporting
- Role of digital technology in ESG reporting
- Greenwashing and Greenhushing
|
107: Social Sustainability | - Importance of incorporating ESG into the business
- Definition of “S” in ESG
- Scope of coverage of the indicators
- Sustainable Philanthropy Framework and its relationship with globally recognised framework
|
201: Deep Dive into Climate Reporting | Climate Reporting - Practices and Trends - TCFD
- IFRS S2
- Carbon Disclosure Project (CDP)
Climate Risk and Resilience - Climate risks and opportunities
- Financial impacts of climate-related risks and opportunities
- Climate scenario analysis
- Climate governance
GHG Accounting and Quality Control - GHG Protocol
- Boundaries and Scope of GHG Inventory
- Accounting for Scope 1, 2 and 3 GHG emissions
- GHG inventory management and verification
Fundamental Principles of Organisational Climate Strategy - Net-Zero target setting
- Science-Based Target Initiative (SBTi)
- Determining target boundaries for Scope 1, 2 and 3
- Types of emissions reduction targets
- Carbon Mitigation Hierarchy
- Strategy for Decarbonisation
- Evaluate and optimise GHG emissions monitoring and reporting
- Corporate Climate Credibility
- Climate Transition Action Plan
- Transition Planning Framework
Carbon Credits, Markets and Ecosystem - Carbon offsets vs carbon credits
- High-quality carbon offset project
- Renewable energy certificates (RECs)
- Carbon markets and ecosystem
- Carbon credit ecosystem
- Opportunities and challenges of carbon market
- Singapore’s role as a hub for carbon trading services
- Future Outlook of carbon market
|
301: Capstone Module for ISCA Sustainability Professional
-------------- Schedule 1
Date and Time (9am - 5pm)*:
9 April 2026 (D1)
10 April 2026 (D2)
20 April 2026 (D3) Schedule 2
Date and Time (9am - 5pm)*:
11 June 2026 (D1)
12 June 2026 (D2)
22 June 2026 (D3) -----------
*ISCA reserve the right to make changes or improvements to any of the schedule dates and times described in this page without prior notice.
| The 3-day in-person capstone will cover the following topics through practical case studies and exercises: - Regulatory updates on sustainability reporting
- IFRS S1 and S2 requirements, with a focus on phased on proportional approaches
- Effective Governance
- Objectives and priorities for sustainability reporting
- Identify, engage relevant stakeholders and aligning for effective collaboration
- Communicating on ESG
- Greenwashing and greenhushing
- GHG accounting (Scope 1, 2 and 3)
- GHG emissions management and reporting
- Climate-related risks and opportunities
- Climate scenario analysis
- Risk assessment
- Strategic responses to manage climate risks and seize related opportunities
- Set metrics and targets
- Enabling conditions for creating value from IFRS S1 and S2 through robust analysis of climate risk as a basis for strategic decision making
- Accounting implications of IFRS S1 and S2
- Net Zero Transition Planning
Remote Proctoring Examination (after the conclusion of the Capstone module) - 80 Exam Questions to be completed within 120 mins (Maximum 1 Attempt)
|
Training Methodology
Self-paced e-learning modules, with an in-person capstone workshop and an overall assessment
Closing Date for Registration
1 week before the course start date
Notes:
- You will undertake a group project based on a real-world sustainability reporting-related scenario in the capstone module. Each group is required to present findings and recommendations to the facilitators and peers.
- Each capstone session is capped at 50 participants.
Intended For
- Accountants and finance professionals
- CFOs and finance leaders
- Risk and compliance professionals
- Sustainability practitioners involved in reporting and disclosures
Programme Facilitator(s)
