• Understand how the core competencies of a Chartered Accountant mean they play a critical role in organisations achieving a sustainable and resilient business.
• Define the key sustainability crises of our time (climate change; biodiversity loss; inequality).
• Explain why sustainability is relevant for the C-suite through exploring key drivers of uptake; commonly used tools and frameworks; and how ESG information is used by stakeholders.
• Describe how regulation is driving change and what this means for the future role of accountants.

On completion of this module, you will be able to:

• Explain why and how climate change can be recognised as a financial risk and opportunity.
• Integrate the impacts of climate change into financial planning and analysis.
• Explain current regulation and guidance around climate reporting, including the implications for accountants.
• Support your organisation to ensure consistency between the narrative report and the financial statements.
• Recognise how financial statements (and management accounting) are affected by climate-related matters; including an overview of the key accounting standards where this most commonly applies.

On completion of this module, you will be able to:

• Explain why and how environmental and social issues can be recognised as a financial risk and opportunity.
• Explain current trends in regulation and guidance around environmental and social issues, including the implications for accountants.
• Identify key environmental and social issues relevant for your organisation.
• Work with sustainability experts to establish robust data processes, controls and metrics to monitor ESG performance.
• Apply the accounting principles for disclosure to ESG information.
• Engage in meaningful discussion with the business on what ESG information to disclose and what the options are for where to disclose it.

On completion of this module, you will be able to:

• Explain how non-financial topics could impact your business’ performance
• Interpret and apply professional scepticism to ESG/sustainability assessment results
• Apply data analytics principles to ESG/sustainability information
• Identify key ESG data sources and tools to support your organisation’s sustainability analytics in your organisation
• Integrate the impacts of, and dependencies on ESG issues into financial planning and analysis in your organisation

The case study acts as a final capstone assessment to the programme. Working through several tasks, learners will have a chance to apply all of the knowledge gained from the course within a practical, real-to-life integrated scenario.

Learners will get hands-on with translating sustainability risks into business opportunities, by applying the knowledge gained during the course to collaborate with sustainability experts, assess and present their findings, and ultimately integrate sustainability information into business decisions.

The case study acts as a final capstone assessment to the programme. Working through several tasks, learners will have a chance to apply all the knowledge gained from the course within a practical, real-to-life integrated scenario.

Learners will get hands-on with translating sustainability risks into opportunities for their clients, by applying the knowledge gained during the course to work closely with individuals across finance and sustainability within the client organisation, assess and present their findings, and ultimately help their client integrate sustainability information into business decisions.