Introduction to sustainability reporting

In this lesson

1. 0:00 Sustainability reporting revolution
2. 0:50 Evolution of sustainability frameworks
3. 2:35 GRI, integrated reporting and TCFD milestones
4. 4:19 The fragmentation problem and regulatory response
5. 5:38 ISSB structure and mandate explained
6. 6:50 IFRS Foundation architecture and connected information
7. 8:15 IFRS S1 and S2 standards issued
8. 9:01 IFRS S1 objective and scope
9. 9:15 Adoption mechanisms and global jurisdictions
10. 10:45 Effective dates and exam expectations
11. 11:30 Meridian Packaging scenario analysis
12. 12:19 Voluntary versus structured disclosure shift
13. 14:09 Nestlé real-world alignment journey
14. 15:23 Four key exam pointers and common traps
15. 17:15 Module summary and lesson preview

About this lesson

This lesson traces the evolution from fragmented voluntary frameworks like GRI and TCFD through to the creation of the ISSB and its global baseline standards, explaining the regulatory pressure and investor demand that drove this shift. You'll understand the critical distinction between GRI (which asks what impact a company has on the world) and IFRS standards (which ask what sustainability risks mean for the company's finances), and why "connected information"—the requirement that sustainability disclosures sit alongside financial statements and remain consistent with them—represents a fundamental change in financial reporting. The lesson closes with four key exam pointers covering framework identification, ISSB formation, GRI versus ISSB differences, and connected information breaches, giving you the foundation you need for the detailed technical content in lessons two and three.

Duration: 19m