Tóm tắt

To provide an integrated understanding of sustainability across strategic planning, decisio making and measurement; reporting; and assurance. It will develop an overarching perspe and equip candidates with practical skills in this dynamic and emerging area. On completion of this syllabus, candidates should be able to: • Explain the concept of sustainability, its importance, and the need for regulatory frameworks • Explain the importance of ethical principles and apply ethical guidance as a sustainab professional • Explain the need for alignment of an organisation’s sustainability strategy and evaluate sustainability related opportunities and challenges • Analyse business decisions, key risks, and performance from a sustainability perspec • Assess the role of information systems in the provision of sustainability related data an reporting • Prepare and analyse sustainability reports, explain the interactions between sustainab reporting frameworks and the impact of sustainability on the financial statements • Explain frameworks, current issues, and developments in relation to sustainability assurance and the challenges encountered at each stage of a sustainability assurance engagement