With the implementation of the IFRS Sustainability Disclosure Standards, organisations are increasingly expected to provide accurate and transparent reporting of their GreenHouse Gas (GHG) emissions, particularly in relation to Scope 3 emissions. This programme will provide participants with insights into the GHG disclosure requirements under IFRS S2, focusing on key areas such as materiality assessment, proportional disclosure and common challenges associated with Scope 3 boundaries and scenario analysis. Participants will also explore the Materiality-to-Disclosure Roadmap, which emphasises meaningful and decision-useful disclosures rather than comprehensive but less relevant reporting. The programme also covers approaches in identifying, prioritising and improving data for Scope 3 categories most relevant to an organisation’s business activities. Through discussions on carbon accounting methodologies and data management strategies, participants will gain the knowledge needed to implement GHG reporting effectively.