ISSB Certification Track: Level 3
ISSB Professional
Build in-depth knowledge and understanding of the ISSB Standards, IFRS S1 & S2, and how to identify and disclose material sustainability-related risks and opportunities for primary users of general purpose financial reports.
Learn how to report beyond climate on nature-related risks and opportunities, and understand the assurance process for sustainability reporting.
ISSB Reporting Requires Technical Depth
The ISSB Standards (IFRS S1 & S2) establish a global baseline for sustainability-related financial disclosures. Applying them accurately requires in-depth knowledge of their requirements.
Many professionals face challenges in:
â—† Applying IFRS S1 and IFRS S2 requirements in detail, beyond a general overview
â—† Identifying and disclosing material information for primary users
◆ Reporting beyond climate, including nature-related risks and opportunities
â—† Understanding which frameworks apply to nature-related disclosures, and how to use them
â—† Preparing for assurance of sustainability-related information
â—† Understanding assurance standards, levels, and the audit engagement process
Without a detailed, practical understanding of these areas, ISSB reporting can fall short of what primary users and assurance providers expect.
Learning Outcomes
After this course, you will be able to:
IFRS S1 & S2 In-Depth Application
â—† Understand the objective, scope, and core content of IFRS S1 & IFRS S2
◆ Understand the Integrated Reporting framework
â—† Identify the key elements of climate-related risk as defined by TCFD
Materiality and Assurance
â—† Apply the ISSB approach to identifying and disclosing material information
â—† Understand the information needs of primary users of general purpose financial reports
â—† Explain why assurance is required, and its levels and types
Beyond Climate: Nature Reporting
â—† Report on nature-related risks and opportunities
â—† Identify relevant frameworks for nature-related disclosures
â—† Apply these frameworks as an ISSB reporting entity
Course Structure
Format Â
 4 comprehensive learning modules
 2 expert-led masterclasses
 50+ detailed lessons and practical examples
 Real-world case studies
 Early adopter and best-in-class reporting examples
 Study Notes and Slides
 Knowledge Checks
 Certificate of Completion
Course Outline
Masterclass 1: Integrated Reporting -Â Explain the purpose of integrated reporting, how it compares to other corporate and traditional reporting types, and the IFRS Integrated Reporting Framework in theory and practice.
Module 1: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information - A Deep Dive -Â Provide an in-depth understanding of IFRS S1, including its objective, scope, core content, and general requirements.
Module 2: IFRS S2 Climate-related Disclosures - A Deep Dive -Â Provide an in-depth understanding of IFRS S2, including objective, scope, core content, general requirements, and the key elements of climate-related risk as defined by TCFD.
Module 3: ISSB Approach to Materiality -Â Explain the ISSB approach to materiality, including the process to identify and report on sustainability-related risks and opportunities for primary users.
Module 4: Assurance of Sustainability-related Information -Â Provide an overview of why assurance is required, its positive impacts, levels and types of assurance, and the approach to audit engagement by assurance professionals.
Masterclass 2: Nature-related Aspects to Sustainability Reporting -Â Understand nature as a financial risk, the key drivers of nature-related loss, and reporting standards and frameworks for disclosure of nature-related impacts, risks, and opportunities.
Designed for Professionals Working with ISSB Reporting Requirements
This course is designed for professionals involved in preparing, reviewing, or assuring sustainability disclosures who need a detailed, practical understanding of the ISSB Standards (IFRS S1 & S2), materiality, and assurance.
Financial Reporting
â—† Finance and accounting professionals
â—† Corporate reporting teams
Sustainability and ESG
â—† Chief Sustainability Officers
â—† Sustainability and ESG professionals
Risk and Compliance
â—† Audit and assurance professionals
â—† Risk and governance professionals
Advisory
â—† Advisors and consultants
Learn from an ISSB Reporting Expert
Orla Carolan brings extensive expertise in sustainability reporting, helping organisations navigate regulatory frameworks and apply them in practice. She develops and delivers technical training on:
â—† ISSB / IFRS Sustainability Reporting Standards (IFRS S1 & S2)
â—† CSRD and ESRS
She has worked for EFRAG on the ESRS development and recent simplification programme and is currently part of the ISSB Regulatory Implementation Advisors (RIA) programme.
A Fellow of the Association of Chartered Certified Accountants (FCCA), Orla previously held senior roles at JPMorgan Hedge Fund Services and Grant Thornton Ireland in financial reporting and sustainability advisory.
Her work bridges regulatory development with practical application, equipping professionals to implement sustainability reporting effectively.
Orla Carolan
Head of Technical Training, Sustainability Reporting Institute
Applying ISSB Standards in Practice
This course helps professionals confidently apply IFRS S1 & S2 in detail, including materiality, assurance, and reporting beyond climate.
ISSB reporting requires organisations to:
â—† Apply IFRS S1 and IFRS S2 in full technical detail
â—† Identify and disclose material information for primary users
â—† Extend disclosure beyond climate to nature and social-related risks
â—† Prepare sustainability-related information for assurance
â—† Understand assurance standards, levels, and engagement processes
In-depth understanding enables professionals to
â—† Apply ISSB requirements with technical depth and confidence
â—† Identify and disclose material information accurately
â—† Extend reporting practice to nature and social topics
â—† Prepare disclosures that are ready for assurance
Full Course Included in Professional Membership
Become a Professional Member today
€595
Your membership includes:
- Access to all Sustainability Reporting Institute courses and certification paths
- Access to all expert-led sessions, interactive workshops and masterclasses
- Access to in-depth learning tools, resources and advanced templates
- Priority invitations and access to member-only networking events, discussions and peer groups
- Recognition and career-enhancing credentials
ISSB Professional Course: Frequently Asked Questions
Answers to common questions about the ISSB Professional course, including course suitability, certification, and access.
Who is the ISSB Professional course designed for?
The course is designed for professionals across sustainability, reporting, governance, finance, and compliance functions who need a detailed, practical understanding of IFRS S1 & S2, materiality, and assurance.
What standards are covered in the course?
The course covers IFRS S1 and IFRS S2 in detail, the ISSB approach to materiality, assurance standards, and frameworks for nature and social-related disclosures.
Does the course include practical application of the standards?
Yes. The course focuses on the detailed technical requirements of IFRS S1 & S2, as well as how materiality, assurance, and nature and social reporting apply in practice.
How long will I have access to the course?
Participants receive access for 12 months to the course content from the date of enrolment, allowing flexibility to complete the training at their own pace.
Do I need prior knowledge of ISSB Standards before enrolling?
It builds from structured foundations but is designed for professionals seeking detailed, in-depth understanding.
How is the course delivered?
The course is delivered online and includes 4 structured learning modules and 2 expert-led masterclasses, featuring practical examples and applied guidance on ISSB reporting requirements.
Will I receive a certificate upon completion?
Yes. Participants receive an ISSB Professional (Level 3) certificate upon successful completion of the course requirements.
What does 12 months of Professional Membership include?
When you register for Professional Membership, you gain 12 months’ access to the full Sustainability Reporting Institute learning library, including this course, all certification paths, expert-led masterclasses and practical learning resources.
Lead Sustainability Reporting with Confidence
Gain in-depth, practical knowledge of the ISSB Standards (IFRS S1 & S2), materiality, and assurance, and build your expertise in nature and social-related reporting.
Become a Professional Member Today