This course develops practical capabilities in sustainability reporting and disclosure using the Global Reporting Initiative (GRI) Standards and the International Sustainability Standards Board (ISSB) Standards. It focuses on identifying material sustainability topics, collecting reliable ESG data, structuring disclosures, and aligning reporting processes with stakeholder information needs and applicable reporting requirements.
Participants examine the differences between GRI's broader impact-oriented reporting approach and the ISSB's investor-focused sustainability-related financial disclosures. The course covers reporting governance, materiality assessment, data controls, climate-related disclosures, and report quality assurance, with practical exercises in disclosure mapping and report preparation.
Course Objectives
- Explain the purpose, scope, and structure of GRI and ISSB Standards.
- Distinguish impact materiality from financial materiality and assess their reporting implications.
- Identify material environmental, social, and governance topics.
- Map organizational sustainability information to relevant disclosure requirements.
- Establish data collection, validation, and documentation procedures.
- Apply relevant requirements for sustainability-related and climate-related disclosures.
- Strengthen governance and internal controls over ESG reporting.
- Evaluate disclosure completeness, consistency, and traceability.
- Identify reporting gaps and develop corrective actions.
- Prepare a structured ESG reporting and disclosure implementation plan.

Course Objectives
- Explain the purpose, scope, and structure of GRI and ISSB Standards.
- Distinguish impact materiality from financial materiality and assess their reporting implications.
- Identify material environmental, social, and governance topics.
- Map organizational sustainability information to relevant disclosure requirements.
- Establish data collection, validation, and documentation procedures.
- Apply relevant requirements for sustainability-related and climate-related disclosures.
- Strengthen governance and internal controls over ESG reporting.
- Evaluate disclosure completeness, consistency, and traceability.
- Identify reporting gaps and develop corrective actions.
- Prepare a structured ESG reporting and disclosure implementation plan.

- Interpret the structure and reporting purposes of GRI and ISSB Standards.
- Distinguish impact-focused reporting from investor-focused sustainability disclosures.
- Conduct materiality assessments relevant to the reporting approach.
- Identify relevant sustainability and climate-related disclosure requirements.
- Develop a disclosure mapping matrix linked to organizational data sources.
- Establish responsibilities and controls for ESG data collection and validation.
- Evaluate the completeness and reliability of reported sustainability information.
- Identify gaps between existing disclosures and applicable requirements.
- Improve coordination among sustainability, finance, risk, and governance functions.
- Prepare an ESG reporting roadmap with responsibilities, milestones, and review procedures.
Day 1: ESG Reporting Principles and Standards Architecture
- Purpose and evolution of sustainability reporting and ESG disclosure.
- Structure, scope, and application of the GRI Standards.
- Overview of the ISSB Standards, including IFRS S1 and IFRS S2.
- Differences between impact-oriented reporting under GRI and investor-focused disclosures under ISSB.
- Understanding intended users, reporting boundaries, and organizational context.
- Relationship between sustainability reporting, financial reporting, and corporate governance.
- Identifying applicable reporting requirements and organizational priorities.
- Practical exercise: Compare selected GRI and ISSB disclosure requirements for a sample organization.
Day 2: Materiality Assessment and Disclosure Mapping
- Identifying significant sustainability impacts, risks, and opportunities.
- Applying impact materiality in the GRI reporting context.
- Assessing sustainability-related risks and opportunities that could affect an organization's prospects under ISSB requirements.
- Identifying relevant environmental, social, governance, and climate-related topics.
- Establishing criteria for prioritizing reporting topics.
- Mapping material topics to relevant disclosures and data sources.
- Documenting assessment methods, assumptions, and management judgments.
- Practical exercise: Prepare a materiality assessment and disclosure mapping matrix for a selected organization.
Day 3: ESG Data Collection, Controls, and Governance
- Defining reporting boundaries, data owners, and reporting responsibilities.
- Identifying data sources across operations, finance, human resources, procurement, and risk functions.
- Establishing ESG data collection and validation procedures.
- Evaluating data quality, completeness, consistency, and traceability.
- Developing calculation methodologies and maintaining supporting evidence.
- Establishing internal controls, review procedures, and approval workflows.
- Addressing data gaps, estimates, assumptions, and reporting limitations.
- Practical exercise: Design an ESG data collection template and control matrix for selected disclosure indicators.
Day 4: Climate-Related Disclosures and Report Preparation
- Applying relevant IFRS S2 requirements for climate-related disclosures.
- Reporting climate-related governance, strategy, risk management, and metrics and targets.
- Identifying relevant emissions and climate-related information based on applicable requirements.
- Connecting climate-related risks and opportunities with financial planning and business strategy.
- Structuring sustainability disclosures using relevant GRI and ISSB requirements.
- Reviewing consistency between sustainability statements and other corporate disclosures.
- Identifying unsupported claims, omissions, and inconsistencies in reported information.
- Practical exercise: Draft selected ESG and climate-related disclosures using a sample dataset and document the supporting evidence.
Day 5: Disclosure Review, Assurance Readiness, and Implementation Planning
- Evaluating disclosure completeness against selected reporting requirements.
- Reviewing consistency, comparability, accuracy, and traceability of reported information.
- Preparing evidence files and documentation for internal review or external assurance.
- Identifying reporting gaps and prioritizing corrective actions.
- Establishing management review, approval, and sign-off procedures.
- Developing a reporting calendar and cross-functional coordination process.
- Defining performance measures for improving reporting quality and readiness.
- Final workshop: Prepare an ESG reporting implementation plan covering material topics, applicable GRI and ISSB requirements, data owners, controls, reporting milestones, review responsibilities, and corrective actions.

Day 1: ESG Reporting Principles and Standards Architecture
- Purpose and evolution of sustainability reporting and ESG disclosure.
- Structure, scope, and application of the GRI Standards.
- Overview of the ISSB Standards, including IFRS S1 and IFRS S2.
- Differences between impact-oriented reporting under GRI and investor-focused disclosures under ISSB.
- Understanding intended users, reporting boundaries, and organizational context.
- Relationship between sustainability reporting, financial reporting, and corporate governance.
- Identifying applicable reporting requirements and organizational priorities.
- Practical exercise: Compare selected GRI and ISSB disclosure requirements for a sample organization.
Day 2: Materiality Assessment and Disclosure Mapping
- Identifying significant sustainability impacts, risks, and opportunities.
- Applying impact materiality in the GRI reporting context.
- Assessing sustainability-related risks and opportunities that could affect an organization's prospects under ISSB requirements.
- Identifying relevant environmental, social, governance, and climate-related topics.
- Establishing criteria for prioritizing reporting topics.
- Mapping material topics to relevant disclosures and data sources.
- Documenting assessment methods, assumptions, and management judgments.
- Practical exercise: Prepare a materiality assessment and disclosure mapping matrix for a selected organization.
Day 3: ESG Data Collection, Controls, and Governance
- Defining reporting boundaries, data owners, and reporting responsibilities.
- Identifying data sources across operations, finance, human resources, procurement, and risk functions.
- Establishing ESG data collection and validation procedures.
- Evaluating data quality, completeness, consistency, and traceability.
- Developing calculation methodologies and maintaining supporting evidence.
- Establishing internal controls, review procedures, and approval workflows.
- Addressing data gaps, estimates, assumptions, and reporting limitations.
- Practical exercise: Design an ESG data collection template and control matrix for selected disclosure indicators.
Day 4: Climate-Related Disclosures and Report Preparation
- Applying relevant IFRS S2 requirements for climate-related disclosures.
- Reporting climate-related governance, strategy, risk management, and metrics and targets.
- Identifying relevant emissions and climate-related information based on applicable requirements.
- Connecting climate-related risks and opportunities with financial planning and business strategy.
- Structuring sustainability disclosures using relevant GRI and ISSB requirements.
- Reviewing consistency between sustainability statements and other corporate disclosures.
- Identifying unsupported claims, omissions, and inconsistencies in reported information.
- Practical exercise: Draft selected ESG and climate-related disclosures using a sample dataset and document the supporting evidence.
Day 5: Disclosure Review, Assurance Readiness, and Implementation Planning
- Evaluating disclosure completeness against selected reporting requirements.
- Reviewing consistency, comparability, accuracy, and traceability of reported information.
- Preparing evidence files and documentation for internal review or external assurance.
- Identifying reporting gaps and prioritizing corrective actions.
- Establishing management review, approval, and sign-off procedures.
- Developing a reporting calendar and cross-functional coordination process.
- Defining performance measures for improving reporting quality and readiness.
- Final workshop: Prepare an ESG reporting implementation plan covering material topics, applicable GRI and ISSB requirements, data owners, controls, reporting milestones, review responsibilities, and corrective actions.