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.