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NSRF Preparers’ Programme (NPP) Module 2: Calculating and Reporting Emissions
CPE Eligible 10 Points
HRDC Claimable 10001620847
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SIDC NSRF 2 EDM 2026 (Feb)
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Price Listing

RM 1620

Excluding 8% SST

Terms & Conditions

Normal Price

Securities Commission Malaysia

1 day
Feb 25, 2026

RM 1620

Excluding 8% SST

Terms & Conditions

Normal Price

Securities Commission Malaysia

1 day
Feb 25, 2026
Overview
As sustainability reporting continues to evolve under the IFRS Sustainability Disclosure Standards, companies are facing increasing expectations to measure and disclose their greenhouse gas (GHG) emissions with greater accuracy and transparency, particularly in relation to Scope 3 emissions. This programme provides practical guidance and application of GHG disclosure requirements under IFRS S2. Participants will gain a comprehensive understanding of materiality and proportional disclosure, learn to address common misconceptions surrounding Scope 3 boundaries and scenario analysis, and explore the Materiality-to-Disclosure Roadmap, which emphasises relevance, value, and decision-usefulness over exhaustive reporting. The programme also offers an in-depth exploration of carbon accounting methodologies and data strategies, enabling participants to apply key concepts through a practical case study on calculating Scope 1 and Scope 2 emissions, with optional estimation of selected Scope 3 categories. In addition, participants will learn how to identify, prioritise, and improve data for Scope 3 categories that are most material to their business context, considering regional factors, transitional reliefs, and sector-specific focus areas within the ASEAN region.
The NSRF Preparers' Programme (NPP) – Module 2: Calculating and Reporting Emissions is designed to equip participants with the knowledge and skills to apply IFRS S2 GHG disclosure requirements effectively and develop practical, data-driven emission reporting strategies. It covers key concepts such as materiality, proportional disclosure, Scope 3 boundaries, and carbon accounting, supported by interactive exercised and case studies. Participants will also learn how to develop data strategies and improvement plans to enhance the quality and decision-usefulness of their sustainability disclosures.

What will you learn from this programme?

By the end of this programme, participants will be able to:
  • identify the requirements of IFRS S2 Climate-related Disclosures, using materiality and proportionality principles
  • discuss carbon accounting methodologies and the role of technological solutions in GHG data collection and calculation
  • explain Scope 3 emissions and apply materiality and proportionality to determine relevance and prioritisation
  • develop a data strategy and improvement plan for more accurate and decision-useful GHG reporting

METHODOLOGY

Face to Face

  • CC03 Corporate Governance
  • FOP05 Sustainable and Responsible Investment Products
  • FUT10 Sustainability/SRI Analysis

DURATION OF MODULES

1 Day

Who Should Attend This Programme?

Individuals Sustainability Reporting Practitioners, Accountant, Auditors, Risk Managers, Corporate Strategy and ESG Teams, Compliance Officers, Consultants and Advisors, Professionals from Government Agencies, Statutory Bodies and Public Listed Companies, Capital Market Representative License Holders, Investors and Academia. Institutions Accounting Firms, Public Listed Companies (PLCs), Capital Market Intermediaries, Financial Advisory Companies, Consultancy Firms, Sustainability, ESG Advocates and Higher Learning Institutions
NPP2
TIME TOPICS LEARNING OUTCOMES
9.00 am Session 1: Proportional Disclosure – Framing the Challenge
  • IFRS S2 requirements for GHG disclosures
  • Common pushbacks and misunderstandings around Scope 3 and scenario analysis
  • Introduction to the Materiality-to-Disclosure Roadmap → Emphasising value, tailoring, and usefulness over exhaustiveness
 ·     Identify the requirements of IFRS S2 Climate-related Disclosures, using materiality and proportionality principles
11.00 am Coffee Break  
  11:15 am Session 2: Carbon Accounting Deep Dive
  • Brief refresher on Scope 1, 2, and 3 boundaries (GHG Protocol)
  • Discussion: The data hierarchy and role of emission factors
  • GreenTech Solutions Case Study: Calculate Scope 1 and 2 emissions
 		 ·       Discuss carbon accounting methodologies and the role of technological solutions in GHG data collection and calculation ·       Identify the requirements of IFRS S2 Climate-related Disclosures, using materiality and proportionality principles
1.00 pm Lunch Break  
  2:00 pm Session 3: Understanding and Prioritising Scope 3
  • The 15 categories: Which matter most, and why?
  • Regional context: transitional reliefs and ASEAN sector focus
  • Exercise: Materiality and relevance mapping of Scope 3 categories, using IFRS S2 and GHG Protocol guidance. Scope 3 calculative case study based on a different sector to GreenTech.
 ·       Explain Scope 3 emissions and apply materiality and proportionality to determine relevance and prioritisation ·       Develop a data strategy and improvement plan for more accurate and decision-useful GHG reporting
3:30 pm Coffee Break  
  3:45 pm Session 4: Data Strategy and Improvement Planning
  • Data sources: spend-based vs activity-based
  • Emission factor databases (DEFRA, EPA, SEFR)
  • Team activity: Developing a Scope 3 data improvement plan → Identify gaps, sources, and options for estimation
 ·       Develop a data strategy and improvement plan for more accurate and decision-useful GHG reporting
5.30 pm End of Programme