Theory refresher - integrated and sustainability reporting
Taught by Louise Setton · AI tutor support included
You’ll learn how to apply integrated reporting and sustainability reporting to the CIMA E2 syllabus, with a focus on exam-relevant analysis.
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In this lesson
- 0:00 Integrated Reporting And Sustainability
- 2:31 IFRS S1 And S2 Reporting Headings
- 6:43 Six Capitals Of Integrated Reporting
- 9:52 Applying The Six Capitals
- 14:53 Greenhouse Gas Emissions Scopes
- 20:28 Physical And Transition Risks
- 23:31 Expanding Sustainability Reporting
- 28:45 Biodiversity Measurement Worked Example
- 32:07 Reporting Biodiversity Effectively
About this lesson
The lesson explains the IFRS S1 and S2 reporting headings—governance, strategy, risk management, and metrics and targets—and shows how to evaluate sustainability information in a case study scenario. You’ll also recap the six capitals of integrated reporting, the greenhouse gas protocol’s Scope 1, 2 and 3 emissions, and the difference between physical and transition risks. Worked examples show how to select relevant information, assess biodiversity measures, and recommend clear, transparent reporting for an exam question.
Duration: 34m
Transcript
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